,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dhgg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #bf            
7legislative day1 ,octob] #ai71         
#bjbj,ms4 ,cortez ,ma/o introduc$ !     
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to e/abli% a refundable tax cr$it 
to help middle class taxpay]s4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,rebuild ,am]icans' ,income to ,/r5g!n &
 ,emp[] ,work+ ,families ,act or ,,raise
 ,work+ ,families ,act4  #b4 ,e/abli%m5t
 ( ,middle ,class ,tax ,cr$it  7a7 ,9   
g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#cf ! foll[+ new section3  #cf;,a4      
,middle ,class ,tax ,cr$it  7a7         
,all[ance ( cr$it ,9 ! case ( an        
eligible individual1 !re %all be all[$ z
 a cr$it aga9/ ! tax impos$ by ?is      
subtitle = ! taxable ye> an am\nt equal 
to ! less] (-- 7#a7 #ejj 7#a1jjj 9 !    

case ( eligible individuals fil+ a jo9t 
return71 or  7#b7 ! e>n$ income 7z def9$
 9 section #cb7;c77#b77 ( ! taxpay] = ! 
taxable ye>4  7b7 ,limitation bas$ on   
modifi$ adju/$ gross income ,! am\nt ( !
 cr$it all[$ by subsection 7a7 7det]m9$ 
)\t reg>d to ?is subsection7 = any      
taxable ye> %all be r$uc$ 7b n bel[ z]o7
 by #b4e p]c5t ( s mu* ( ! taxpay]'s    
modifi$ adju/$ gross income 7z def9$ 9  
section #bd7;b77#a77 z exce$s #ej1jjj   
7#ajj1jjj 9 ! case ( a jo9t return74    
7c7 ,eligible individual ,= purposes (  
?is section1 ! t]m eligible individual  
has ! same mean+ giv5 su* t]m "u section
 #fdbh7;d74  7d7 ,treatm5t ( possessions
 ,rules simil> to ! rules ( subsection  
7c7 ( section #bbja ( ! ,,c>es ,act     
7,public ,law #aaf-acf7 %all apply =    
purposes ( ?is section4  4  7b7 ,cl]ical
 am5dm5ts  7#a7 ,section                
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ #cf;,a1
 aft] #cf14  7#b7 ,! table ( sections = 
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     

*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to section #cf !     
foll[+ new item3  ,sec4 #cf;,a4 ,middle 
,class ,tax ,cr$it4  4  7c7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjai4