,i #aah? ,,congress #a/ ,session ,h4 ,r4 #bedj ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,april #f1 #bjbc,ms4 ,tlaib 7= h]self1 ,mr4 ,g>ca ( ,ill9ois1 & ,ms4 ,om>7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to e/abli% a univ]sal *ild assi/ance program1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,end ,*ild ,pov]ty ,act4 #b4 ,univ]sal *ild assi/ance program 7a7 ,def9itions ,9 ?is section3 7#a7 ,commission] ,! t]m ,commission] means ! ,commission] ( ,social ,security4 7#b7 ,deputy commission] ,! t]m ,deputy ,commission] means ! ,deputy ,commission] ( ! ,(fice ( ,univ]sal ,*ild ,assi/ance4 7#c7 ,qualify+ *ild ,! t]m qualify+ *ild means1 ) respect to a mon?1 an individual :o-- 7,a7 resides 9 ! ,unit$ ,/ates2 7,b7 is-- 7i7 a citiz5 or national ( ! ,unit$ ,/ates2 or 7ii7 a qualifi$ ali5 7z def9$ 9 section #dca ( ! ,p]sonal ,responsibility & ,"w ,opportunity ,reconciliation ,act ( #aiif 7#h ,u4,s4,c4 #afda772 & 7,c7 is less ?an #ai ye>s old on ! la/ day ( su* mon?4 7b7 ,e/abli%m5t ( (fice ( univ]sal *ild assi/ance 7#a7 ,9 g5]al ,!re is e/abli%$ )9 ! ,social ,security ,adm9i/ration an (fice to be kn[n z ! ,(fice ( ,univ]sal ,*ild ,assi/ance4 ,! ,(fice %all be head$ by a ,deputy ,commission] :o %all be appo9t$ by ! ,commission] ( ,social ,security4 7#b7 ,responsibilities ( deputy commission] ,! ,commission]1 act+ ?r\gh ! ,deputy ,commission]1 %all be responsible =-- 7,a7 hir+ p]sonnel & mak+ employm5t decisions ) reg>d to su* p]sonnel2 7,b7 issu+ su* regulations z may be necess>y to c>ry out ! purposes ( ?is section2 7,c7 ent]+ into coop]ative agreem5ts ) o!r ag5cies & dep>tm5ts to ensure ! effici5cy ( ! adm9i/ration ( ! program2 7,d7 det]m9+ eligibility = *ild assi/ance paym5ts "u subsection 7c72 7,e7 mak+ timely *ild assi/ance paym5ts to qualifi$ *ildr5 9 accordance ) ?is section2 7,f7 e/abli%+ & ma9ta9+ a sy/em ( records relat+ to ! adm9i/ration ( ?is section2 7,g7 prev5t+ fraud & abuse relat+ to *ild assi/ance paym5ts2 7,h7 provid+ in=mation on reque/ reg>d+ eligibility requirem5ts1 ! application process1 paym5t am\nts1 & limitations on paym5ts2 & 7,i7 tailor+ culturally & l+ui/ically compet5t education & outrea* t[>d increas+ utilization rates ( paym5ts "u ?is section4 7#c7 ,availability ( data ,! ,commission] %all make available to ! ,deputy ,commission] su* data z ! ,commission] det]m9es necess>y to enable ! ,deputy ,commission] to effectively c>ry out ! responsibilities describ$ 9 p>agraph 7#b74 7c7 ,*ild assi/ance paym5ts 7#a7 ,9 g5]al ,= e mon? beg9n+ aft] ! date ( enactm5t ( ?is ,act1 ! ,commission] %all pay to ea* qualifi$ *ild :o has 9 effect an application approv$ "u subsection 7d7 a *ild assi/ance paym5t 9 an am\nt equal to ! *ild assi/ance am\nt = ! mon? 7z det]m9$ "u p>agraph 7#b774 7#b7 ,*ild assi/ance am\nt ,= purposes ( p>agraph 7#a71 ! *ild assi/ance am\nt = a mon? %all be an am\nt equal to #a_/ab ( ! excess (-- 7,a7 ! annual pov]ty guidel9e = ! cal5d> ye> prec$+ ! cal5d> ye> 9 :i* su* mon? occurs 7z updat$ annually 9 ! ,f$]al ,regi/] by ! ,dep>tm5t ( ,heal? & ,human ,s]vices "u ! au?ority ( section #fgc7b7 ( ! ,omnibus ,budget ,reconciliation ,act ( #aiha7 z applicable to a two-p]son h\sehold1 ov] 7,b7 ! annual pov]ty guidel9e = su* prec$+ cal5d> ye> applicable to a s+le individual4 7#c7 ,repres5tative payees ,section #bje7;j7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dje7;j77 %all apply to ! paym5t ( *ild assi/ance paym5ts "u ?is section 9 ! same mann] z su* section #bje7;j7 applies to ! paym5t ( b5efits "u title ,,ii ( su* ,act4 7#d7 ,p5alties ,section #bjh ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djh7 %all apply ) respect to *ild assi/ance paym5ts "u ?is section 9 ! same mann] z su* section #bjh applies ) respect to mon?ly insurance b5efits "u title ,,ii ( su* ,act4 7d7 ,application 7#a7 ,9 g5]al ,no *ild assi/ance paym5t %all be made to an individual unless ! ,commission] has approv$ an application = su* paym5t 9 accordance ) ! requirem5ts ( ?is p>agraph4 7#b7 ,application requirem5ts ,an individual apply+ = a *ild assi/ance paym5t z 7or on behalf (7 a qualify+ *ild "u ?is section %all provide ! ,commission] ) an application 9 su* =m & mann] z ! ,commission] %all require1 & su* application %all include-- 7,a7 ! "n1 date ( bir?1 & social security numb] or taxpay] id5tification numb] ( ! qualify+ *ild2 & 7,b7 su* o!r in=mation z ! ,commission] deems necess>y4 7#c7 ,simultane\s application ,! ,commission] %all treat an application = a social security acc\nt numb] = a qualify+ *ild z an application = a *ild assi/ance paym5t "u ?is section1 unless ! applicant affirmatively indicates on su* application an int5t to opt out ( su* *ild assi/ance paym5ts4 7#d7 ,deem$ applications ,9 ! case ( any qualify+ *ild id5tifi$ to ! ,commission] "u ! data %>+ proc$ures describ$ 9 section #fajc7l77#bc7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z am5d$ by subsection 7e77 :o has n o!rwise submitt$ an application = *ild assi/ance paym5ts "u ?is section1 ! ,commission] %all treat su* qualify+ *ild z hav+ s appli$1 unless ! applicant affirmatively indicates to ! ,commission]1 "u su* proc$ures z ! ,commission] may e/abli%1 an int5t to opt out ( su* *ild assi/ance paym5ts4 7#e7 ,t]m ( application ,! ,commission] may provide t an approval ( an individual's application = a *ild assi/ance paym5t "u ?is subsection %all expire aft] a specifi$ numb] ( mon?s1 aft] :i* ! individual %all n be eligible = a *ild assi/ance paym5t until a new application is approv$ "u ?is subsection4 7e7 ,,irs data %>+ ) ,commission] ( ,social ,security ,section #fajc7l7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#bc7 ,disclosure ( return in=mation to ,social ,security ,adm9i/ration = purposes ( *ild assi/ance paym5ts ,! ,secret>y %all1 ^u writt5 reque/ f ! ,commission] ( ,social ,security1 disclose to ! ,commission] any available taxpay] id5tity in=mation f ! individual ma/] files ( ! ,int]nal ,rev5ue ,s]vice t ! ,commission] deems relevant to id5tify+ *ildr5 ( taxpay]s or *ildr5 :o are taxpay]s :o qualify = a *ild assi/ance paym5t "u section #b7;c7 ( ! ,end ,*ild ,pov]ty ,act1 includ+ in=mation relat+ to-- 7,a7 citiz5%ip /atus ( a *ild1 7,b7 age ( a *ild1 & 7,c7 c\ntry ( resid5ce ( a *ild4 4 7f7 ,income disreg>d ,a *ild assi/ance paym5t made "u ?is section %all n be tak5 into acc\nt z income & %all n be tak5 into acc\nt z res\rces = purposes ( det]m9+ ! eligibility ( su* individual or any o!r individual = b5efits or assi/ance1 or ! am\nt or ext5t ( b5efits or assi/ance1 "u any ,f$]al program or "u any ,/ate or local program f9anc$ 9 :ole or 9 "p ) ,f$]al funds4 7g7 ,appropriation ,!re are appropriat$ to ! ,commission] = fiscal ye> #bjbc & ea* subsequ5t fiscal ye> su* sums z are necess>y to c>ry out ?is section4 #c4 ,repeal ( *ild tax cr$it & e>n$ income tax cr$it 7a7 ,*ild tax cr$it ,section #bd ( ! ,int]nal ,rev5ue ,code ( #aihf is h]eby repeal$4 7b7 ,e>n$ income tax cr$it ,section #cb ( su* ,code is h]eby repeal$4 7c7 ,con=m+ am5dm5ts 7#a7 ,! table ( sections = subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( subtitle ,a ( su* ,code is am5d$ by /rik+ ! item relat+ to section #bd4 7#b7 ,! table ( sections = subp>t ,c ( su* "p is am5d$ by /rik+ ! item relat+ to section #cb4 7#c7 ,section #de,r7f77#c77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ 7z 9 effect on ! day be=e ! date ( enactm5t ( ! ,univ]sal ,*ild ,assi/ance ,act ( #bjah7 aft] section #bd7;d77#b77;,c74 7#d7 ,section #be;,a7g77#b77;,b7 ( su* ,code is am5d$ by /rik+ 1 #cb4 7#e7 ,section #hf7;f7 ( su* ,code is am5d$ by /rik+ p>agraph 7#b74 7#f7 ,section #abi7;e77#b7 ( su* ,code is am5d$ to read z foll[s3 7#b7 ,e>n$ income 7,a7 ,! t]m e>n$ income-- 7i7 means-- 7,i7 wages1 sal>ies1 tips1 & o!r employee comp5sation1 b only if su* am\nts are includible 9 gross income = ! taxable ye>1 plus 7,,ii7 ! am\nt ( ! taxpay]'s net e>n+s f self-employm5t = ! taxable ye> 7)9 ! mean+ ( section #adjb7;a771 b su* net e>n+s %all be det]m9$ ) reg>d to ! d$uction all[$ to ! taxpay] by section #afd7;f71 & 7ii7 does n include any am\nts paid or incurr$ by an employ] = dep5d5t c>e assi/ance to an employee4 7,b7 ,= purposes ( subp>agraph 7,a7-- 7i7 ! e>n$ income ( an individual %all be comput$ )\t reg>d to any community prop]ty laws1 7ii7 no am\nt receiv$ z a p5sion or annuity %all be tak5 into acc\nt1 7iii7 no am\nt to :i* section #hga7;a7 applies 7relat+ to income ( nonresid5t ali5 individuals n connect$ ) ,unit$ ,/ates bus9ess7 %all be tak5 into acc\nt1 7iv7 no am\nt receiv$ = s]vices provid$ by an individual :ile ! individual is an inmate at a p5al in/itution %all be tak5 into acc\nt1 7v7 no am\nt describ$ 9 subp>agraph 7,a7 receiv$ = s]vice p]=m$ 9 "w activities z def9$ 9 p>agraph 7#d7 or 7#g7 ( section #djg7;d7 ( ! ,social ,security ,act to :i* ! taxpay] is assign$ "u any ,/ate program "u "p ,a ( title ,,iv ( su* ,act %all be tak5 into acc\nt1 b only to ! ext5t su* am\nt is subsidiz$ "u su* ,/ate program1 & 7vi7 a taxpay] may elect to treat am\nts exclud$ f gross income by reason ( section #aab z e>n$ income4 4 7#g7 ,section #ace7;d77#a77;,b7 ( su* ,code is am5d$ by /rik+ #cb1 4 7#h7 ,section #aeb7;f77#f77;,b7 ( su* ,code is am5d$-- 7,a7 9 clause 7iii71 by /rik+ 1 & & ins]t+ a p]iod1 7,b7 by /rik+ clauses 7ii7 & 7iv71 & 7,c7 by r$esignat+ clause 7iii7 z clause 7ii74 7#i7 ,section #eja ( su* ,code is am5d$-- 7,a7 9 subsection 7c77#bf71 by /rik+ 7z def9$ 9 section #bd7;c7 & ins]t+ 7z def9$ 9 subsection 7g771 & 7,b7 by am5d+ subsection 7g7 to read z foll[s3 7g7 ,def9itions 7#a7 ,agricultural ,= purposes ( subsection 7c77#e71 ! t]m agricultural includes ! art or sci5ce ( cultivat+ l&1 h>ve/+ crops or aquatic res\rces1 or rais+ live/ock4 7#b7 ,qualify+ *ild 7,a7 ,9 g5]al ,= purposes ( subsection 7c77#bf71 ! t]m qualify+ *ild means a qualify+ *ild ( ! taxpay] 7z def9$ 9 section #aeb7;c77 :o has n atta9$ age #ag4 7,b7 ,exception = c]ta9 noncitiz5s ,! t]m qualify+ *ild %all n include any individual :o w\ld n be a dep5d5t if subp>agraph 7,a7 ( section #aeb7;b77#c7 7 appli$ )\t reg>d to all t foll[s resid5t ( ! ,unit$ ,/ates4 4 7#aj7 ,section #iie7;f77#b77;,c7 ( su* ,code is am5d$ by /rik+ #cb1 4 7#aa7 ,section #cdjb7;f77#a7 ( su* ,code is am5d$ by /rik+ subp>agraph 7,c7 & by r$esignat+ subp>agraphs 7,d7 ?r\gh 7,f7 z subp>agraphs 7,c7 ?r\gh 7,e71 respectively4 7#ab7 ,section #dbic ( su* ,code is am5d$ by /rik+ *apt] #cb 7o!r ?an ! taxes impos$ by sections #djfd & #daba74 7#ac7 ,section #fbaa7;b77#d77;,a7 ( su* ,code is am5d$ by /rik+ #bd7;d71 & #cb14 7#ad7 ,section #fbac7;g77#b7 ( su* ,code is am5d$-- 7,a7 9 subp>agraph 7,l71 by /rik+ 1 #bd1 #cb11 7,b7 by /rik+ subp>agraphs 7,f71 7,g71 7,i71 7,k71 7,m71 & 7,p7 & by r$esignat+ subp>agraphs 7,h71 7,j71 7,l71 7,n71 7,o71 & 7,q7 z subp>agraphs 7,f71 7,g71 7,h71 7,i71 7,j71 & 7,k71 respectively1 & 7,c7 by add+ & at ! end ( subp>agraph 7,j74 7#ae7 ,section #fdjb ( su* code is am5d$ by /rik+ subsection 7m7 & by r$esignat+ subsection 7n7 z subsection 7m74 7#af7 ,section #ffie7;g77#b7 ( su* ,code is am5d$ by /rik+ #bd1 & or #cb14 7#ag7 ,section #afac7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #achb;b7a77 is am5d$ by /rik+ p>agraph 7#aa74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbb4 #d4 ,refundable tax cr$it = adult dep5d5ts 7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ be=e section #cc ! foll[+ new section3 #cb;,a4 ,adult dep5d5t 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 #fjj = ea* qualify+ dep5d5t ( ! taxpay]4 7b7 ,eligible individual ,! t]m eligible individual means any individual if-- 7#a7 su* individual is n a dep5d5t = :om a d$uction is all[able "u section #aea to ano!r taxpay] = any taxable ye> beg9n+ 9 ! same cal5d> ye> z su* taxable ye>1 & 7#b7 su* individual is n a nonresid5t ali5 dur+ su* taxable ye>4 7c7 ,qualify+ dep5d5t ,! t]m qualify+ dep5d5t means a dep5d5t 7z def9$ 9 section #aeb7 :o is ov] ! age ( #ah4 7d7 ,id5tification numb] requirem5t ,a qualify+ dep5d5t %all n be tak5 into acc\nt "u subsection 7a7 unless ! taxpay] includes ! "n1 age1 & ,,t9 ( ! qualify+ *ild on ! return ( tax = ! taxable ye>4 7e7 ,inflation adju/m5t 7#a7 ,9 g5]al ,9 ! case ( any taxable ye> beg9n+ aft] #bjbc1 ! doll> am\nt 9 subsection 7a7 %all 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> #bjbb = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7#b7 ,r\nd+ ,if any am\nt z adju/$ "u p>agraph 7#a7 is n a multiple ( #j4ja1 su* am\nt %all be r\nd$ to ! next l[e/ multiple ( #j4ja4 4 7b7 ,con=m+ am5dm5t ,! 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 #cb ! foll[+ new item3 ,sec4 #cb;,a4 ,adult dep5d5t cr$it4 7c7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbb4 #e4 ,refundable tax cr$it = adults & families 7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by section #d1 is am5d$ by ins]t+ aft] section #cb;,a ! foll[+ new section3 #cb;,b4 ,cr$it = adults & families 7a7 ,all[ance ( cr$it ,9 ! case ( an eligible individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is subtitle = ! taxable ye> #fjj 7#abjj 9 ! case ( a jo9t return74 7b7 ,limitation bas$ on adju/$ gross income ,! am\nt ( ! cr$it all[$ by subsection 7a7 %all be r$uc$ by #e p]c5t ( s mu* ( ! taxpay]'s adju/$ gross income z exce$s-- 7#a7 #dj1jjj 9 ! case ( a jo9t return1 & 7#b7 #bj1jjj 9 any o!r case4 7c7 ,eligible individual ,! t]m eligible individual means any individual if-- 7#a7 su* individual 7or1 if ! individual is m>ri$1 ei!r ! individual or ! individual's sp\se7 has atta9$ age #ai b n atta9$ age #fe be=e ! close ( ! taxable ye>1 7#b7 su* individual is n a dep5d5t = :om a d$uction is all[able "u section #aea to ano!r taxpay] = any taxable ye> beg9n+ 9 ! same cal5d> ye> z su* taxable ye>1 & 7#c7 su* individual is n a nonresid5t ali5 dur+ su* taxable ye>4 7d7 ,id5tification numb] requirem5t ,no cr$it %all be all[$ "u ?is section to an eligible individual :o does n include on ! return ( tax = ! taxable ye>-- 7#a7 su* individual's taxpay] id5tification numb]1 & 7#b7 if ! individual is m>ri$ 7)9 ! mean+ ( section #ggjc71 ! taxpay] id5tification numb] ( su* individual's sp\se4 7e7 ,inflation adju/m5t 7#a7 ,9 g5]al ,9 ! case ( any taxable ye> beg9n+ aft] #bjbc1 ! doll> am\nts 9 subsections 7a7 & 7b7 %all 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> #bjbb = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7#b7 ,r\nd+ ,if any am\nt z adju/$ "u p>agraph 7#a7 is n a multiple ( #j4ja1 su* am\nt %all be r\nd$ to ! next l[e/ multiple ( #j4ja4 4 7b7 ,con=m+ am5dm5t ,! table ( sections = subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by section #d1 is am5d$ by ins]t+ aft] ! item relat+ to section #cb;,a ! foll[+ new item3 ,sec4 #cb;,b4 ,cr$it = adults & families44 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbb4