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,wyd51 ,mr4 ,book]1 ,mr4 ,blum5?al1 ,mr4
 ,durb91 ,mr4 ,b5net1 ,ms4 ,/ab5[1 ,mr4 
,van ,holl51 ,ms4 ,h>ris1 ,ms4 ,baldw91 
,ms4 ,cortez ,ma/o1 ,mr4 ,ka9e1 ,mr4    
,s&]s1 ,mr4 ,jones1 ,mr4 ,m>key1 ,mr4   
,m]kley1 ,mr4 ,pet]s1 ,mrs4 ,murray1    
,mr4 ,w>n]1 ,mr4 ,re$1 & ,mr4 ,murphy7  
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to all[ #bjbj      
recov]y rebates ) respect to qualify+   
*ildr5 ov] ! age ( #af & o!r dep5d5ts4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,all ,dep5d5ts ,c\nt ,act ( #bjbj4    
#b4 #bjbj recov]y rebates ) respect to  
qualify+ *ildr5 ov] ! age ( #af & o!r   
dep5d5ts  7a7 ,9 g5]al ,section         
#fdbh7;a77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 z add$ by ,public ,law        
#aaf-acf1 is am5d$ by /rik+ qualify+    
*ildr5 7)9 ! mean+ ( section #bd7;c77 & 

ins]t+ dep5d5ts 7z def9$ 9 section      
#aeb74  7b7 ,effective date ,! am5dm5t  
made by ?is section %all take effect z  
if includ$ 9 section #bbja ( division ,a
 ( ,public ,law #aaf-acf4