,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ica  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #bh1 #bjai,mr4    
,casey 7= himself1 ,mrs4 ,murray1 ,mr4  
,wyd51 ,mr4 ,br[n1 ,mr4 ,c>d91 ,ms4     
,cantwell1 ,mrs4 ,gillibr&1 ,ms4        
,hassan1 ,ms4 ,hirono1 ,mr4 ,m55dez1    
,ms4 ,/ab5[1 ,ms4 ,cortez ,ma/o1 ,ms4   
,klobu*>1 ,mr4 ,van ,holl51 ,mr4        
,blum5?al1 ,mr4 ,b5net1 ,mr4 ,:iteh\se1 
,mr4 ,m]kley1 ,mr4 ,re$1 ,mr4 ,durb91   
,mr4 ,leahy1 & ,mr4 ,s*um]7 introduc$ ! 
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to enhance ! ,*ild & ,dep5d5t ,c>e
 ,tax ,cr$it & make ! cr$it fully       
refundable4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,*ild & ,dep5d5t ,c>e   
,tax ,cr$it ,enhancem5t ,act ( #bjai4   
#b4 ,enhancem5t ( ,*ild & ,dep5d5t ,c>e 
,tax ,cr$it  7a7 ,9 g5]al ,p>agraph 7#b7
 ( section #ba7;a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ to read z foll[s3
  7#b7 ,applicable p]c5tage ,= purposes 

( p>agraph 7#a71 ! t]m applicable       
p]c5tage means #ej p]c5t r$uc$ 7b n bel[
 #bj p]c5t7 by #a p]c5tage po9t = ea*   
#b1jjj 7or fraction !re(7 by :i* !      
taxpay]'s adju/$ gross income = !       
taxable ye> exce$s #abj1jjj4  4  7b7    
,increase 9 doll> limit on am\nt        
cr$itable ,subsection 7c7 ( section #ba 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+  
#c1jjj & ins]t+ #f1jjj2 &  7#b7 9       
p>agraph 7#b71 by /rik+ #f1jjj & ins]t+ 
#ab1jjj4  7c7 ,special rule = m>ri$     
c\ples fil+ sep>ate returns ,p>agraph   
7#b7 ( section #ba7;e7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#b7 ,m>ri$ c\ples fil+       
sep>ate returns  7,a7 ,9 g5]al ,9 ! case
 ( m>ri$ individuals :o d n file a jo9t 
return = ! taxable ye>-- 7i7 !          
applicable p]c5tage "u subsection       
7a77#b7 & ! numb] ( qualify+ individuals
 & aggregate am\nt excludable "u section
 #abi = purposes ( subsection 7c7 %all  
be det]m9$ ) respect to ea* su*         

individual z if ! individual _h fil$ a  
jo9t return ) ! individual's sp\se1 &   
7ii7 ! aggregate am\nt ( ! cr$its all[$ 
"u ?is section = su* taxable ye> )      
respect to bo? sp\ses %all n exce$ !    
am\nt :i* w\ld h be5 all[$ "u ?is       
section if ! individuals _h fil$ a jo9t 
return4  7,b7 ,regulations ,! ,secret>y 
%all prescribe su* regulations or o!r   
guidance z is necess>y to c>ry out !    
purposes ( ?is subsection4  4  7d7      
,adju/m5t = inflation ,section #ba ( !  
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by r$esignat+ subsection   
7f7 z subsection 7g72 &  7#b7 by ins]t+ 
aft] subsection 7e7 ! foll[+ new        
subsection3  7f7 ,inflation adju/m5t    
7#a7 ,9 g5]al ,9 ! case ( a cal5d> ye>  
beg9n+ aft] #bjbj1 ! #abj1jjj am\nt 9   
p>agraph 7#b7 ( subsection 7a7 & ! doll>
 am\nts 9 subsection 7c7 %all ea* be    
increas$ by an am\nt equal to--  7,a7   
su* doll> am\nt1 multipli$ by  7,b7 !   
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       

taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjai = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7#b7 ,r\nd+ 
,if any doll> am\nt1 aft] be+ increas$  
"u p>agraph 7#a71 is n a multiple (     
#ajj1 su* doll> am\nt %all be r\nd$ to !
 next l[e/ multiple ( #ajj4  4  7e7     
,cr$it ,to be refundable  7#a7 ,9 g5]al 
,! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$-- 7,a7 by r$esignat+ section #ba z
 section #cf;,c2 &  7,b7 by mov+ section
 #cf;,c1 z s r$esignat$1 f subp>t ,a (  
"p ,,iv ( sub*apt] ,a ( *apt] #a to !   
location imm$iately be=e section #cg 9  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a4  7#b7 ,te*nical am5dm5ts  7,a7
 ,p>agraph 7#a7 ( section #bc7;f7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #ba7;e7 & ins]t+ #cf;,c7e74    
7,b7 ,p>agraph 7#f7 ( section #ce7;g7 ( 
su* ,code is am5d$ by /rik+ #ba7;e7 &   
ins]t+ #cf;,c7e74  7,c7 ,p>agraph 7#a7 (
 section #cf;,c7a7 ( su* ,code 7z       
r$esignat$ by p>agraph 7#a77 is am5d$ by
 /rik+ ?is *apt] & ins]t+ ?is subtitle4 

7,d7 ,subp>agraph 7,c7 ( section        
#abi7;a77#b7 ( su* ,code is am5d$ by    
/rik+ section #ba7;e7 & ins]t+ section  
#cf;,c7e74  7,e7 ,p>agraph 7#b7 (       
section #abi7;b7 ( su* ,code is am5d$ by
 /rik+ section #ba7;d77#b7 & ins]t+     
section #cf;,c7d77#b74  7,f7 ,p>agraph  
7#a7 ( section #abi7;e7 ( su* ,code is  
am5d$ by /rik+ section #ba7;b77#b7 &    
ins]t+ section #cf;,c7b77#b74  7,g7     
,subsection 7e7 ( section #bac ( su*    
,code is am5d$ by /rik+ section #ba &   
ins]t+ section #cf;,c4  7,h7            
,subp>agraph 7,h7 ( section             
#fbac7;g77#b7 ( su* ,code is am5d$ by   
/rik+ section #ba & ins]t+ section      
#cf;,c4  7,i7 ,subp>agraph 7,l7 (       
section #fbac7;g77#b7 ( su* ,code is    
am5d$ by /rik+ section #ba1 #bd1 or #cb1
 & ins]t+ section #bd1 #cb1 or #cf;,c14 
7,j7 ,p>agraph 7#b7 ( section #acbd7;b7 
( title #ca1 ,unit$ ,/ates ,code1 is    
am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14   
7,k7 ,! table ( sections = subp>t ,c (  
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    

,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+3  ,sec4 #cf;,c4 ,exp5ses
 = h\sehold & dep5d5t c>e s]vices       
necess>y = ga9ful employm5t4  4  7,l7 ,!
 table ( sections = subp>t ,a ( su* "p  
,,iv is am5d$ by /rik+ ! item relat+ to 
section #ba4  7f7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4