,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bdij  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ag1         
#bjai,ms4 ,mc,sally 7= h]self1 ,ms4     
,ern/1 ,mr4 ,braun1 & ,mr4 ,scott (     
,florida7 introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to make p]man5t   
c]ta9 *anges made by ,public ,law       
#aae-ig to ! *ild tax cr$it4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,*ild   
,tax ,cr$it ,ext5sion ,act4  #b4        
,p]man5t increase & modification ( *ild 
tax cr$it  7a7 ,increase 9 cr$it am\nt  
,section #bd7;a7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ #a1jjj &
 ins]t+ #b1jjj4  7b7 ,limitation        
,p>agraph 7#b7 ( section #bd7;b7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#b7 ,?re%old am\nt  
,= purposes ( p>agraph 7#a71 ! t]m      
?re%old am\nt means--  7,a7 #djj1jjj 9 !
 case ( a jo9t return1 &  7,b7 #bjj1jjj 
9 any o!r case4  4  7c7 ,p>tial cr$it   

all[$ = c]ta9 o!r dep5d5ts ,subsection  
7h7 ( section #bd ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ to read z foll[s3
  7h7 ,p>tial cr$it all[$ = c]ta9 o!r   
dep5d5ts  7#a7 ,9 g5]al ,! cr$it det]m9$
 "u subsection 7a7 %all be increas$ by  
#ejj = ea* dep5d5t ( ! taxpay] 7z def9$ 
9 section #ggjf7 o!r ?an a qualify+ *ild
 describ$ 9 subsection 7c74  7#b7       
,exception = c]ta9 noncitiz5s ,p>agraph 
7#a7 %all n apply ) respect to any      
individual :o w\ld n be a dep5d5t if    
subp>agraph 7,a7 ( section #ggjf7;b77#c7
 7 appli$ )\t reg>d to all t foll[s     
resid5t ( ! ,unit$ ,/ates4  7#c7 ,c]ta9 
qualify+ *ildr5 ,9 ! case ( any qualify+
 *ild ) respect to :om a cr$it is n     
all[$ "u ?is section by reason (        
subsection 7e77#a71 su* *ild %all be    
treat$ z a dep5d5t to :om subp>agraph   
7,a7 applies4  4  7d7 ,maximum am\nt (  
refundable cr$it ,subsection 7d7 (      
section #bd ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] p>agraph 
7#c7 ! foll[+ new p>agraph3  7#d7       

,limitation  7,a7 ,9 g5]al ,! am\nt     
det]m9$ "u p>agraph 7#a77;,a7 ) respect 
to any qualify+ *ild %all n exce$       
#a1djj1 & su* p>agraph %all be appli$   
)\t reg>d to subsection 7h74  7,b7      
,adju/m5t = inflation ,9 ! case ( a     
taxable ye> beg9n+ aft] #bjah1 ! #a1djj 
am\nt 9 subp>agraph 7,a7 %all be        
increas$ by an am\nt equal to--  7i7 su*
 doll> am\nt1 multipli$ by  7ii7 !      
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 
#bjag = #bjaf 9 subp>agraph 7,a77ii7    
!re(4  ,if any increase "u ?is clause is
 n a multiple ( #ajj1 su* increase %all 
be r\nd$ to ! next l[e/ multiple ( #ajj4
  4  7e7 ,e>n$ income ?re%old =         
refundable cr$it ,section               
#bd7;d77#a77;,b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ #c1jjj &
 ins]t+ #b1ejj4  7f7 ,social ,security  
numb] requir$ ,p>agraph 7#a7 ( section  
#bd7;e7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ to read z foll[s3  7#a7  

,qualify+ *ild ,social security numb]   
requirem5t ,no cr$it %all be all[$ "u   
?is section to a taxpay] ) respect to   
any qualify+ *ild unless ! taxpay]      
includes ! "n & social security numb] ( 
su* *ild on ! return ( tax = ! taxable  
ye>4 ,= purposes ( ! prec$+ s5t5ce1 !   
t]m social security numb] means a social
 security numb] issu$ to an individual  
by ! ,social ,security ,adm9i/ration1 b 
only if ! social security numb] is      
issu$--  7,a7 to a citiz5 ( ! ,unit$    
,/ates or pursuant to subclause 7,i7 7or
 t portion ( subclause 7,,iii7 t relates
 to subclause 7,i77 ( section           
#bje7;c77#b77;,b77i7 ( ! ,social        
,security ,act1 &  7,b7 be=e ! due date 
= su* return4  4  7g7 ,effective date ,!
 am5dm5ts made by ?is section %all take 
effect z if includ$ 9 ! enactm5t (      
section #aajbb ( ,public ,law #aae-ig4