,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #acjh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ac1         
#bjbe,mr4 ,gold5 ( ,ma9e introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to provide mon?ly paym5ts = eligible   
pregnant wom5 & p>5ts to improve !      
ability ( families to provide = _!      
*ildr5 & o!r family memb]s1 & = o!r     
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,family ,income            
,supplem5tal ,cr$it ,act or ! ,,fisc    
,act4  #b4 ,family income supplem5ts    
7a7 ,applications  7#a7 ,9 g5]al  7,a7  
,qualifi$ pregnant woman ,a pregnant    
woman may apply to ! ,commission] (     
,social ,security 79 ?is section ref]r$ 
to z ! ,commission]7 = mon?ly paym5ts "u
 ?is section ) respect to ! pregnancy4  
7,b7 ,qualifi$ c>egiv] ,a qualifi$      
c>egiv] ( an eligible *ild may apply to 
! ,commission] = mon?ly paym5ts "u ?is  
section ) respect to ! eligible *ild4   
7#b7 ,cont5ts ,! application %all conta9

 ! foll[+3 7,a7 ,pregnant woman  7i7 ,9 
g5]al ,an application submitt$ pursuant 
to p>agraph 7#a77;,a7 %all conta9-- 7,i7
 ! "n1 resid5tial address1 & social     
security acc\nt or tax id5tification    
numb] ( ! applicant2  7,,ii7 ! expect$  
due date ( ! bir?2  7,,iii7 ! "n &      
address ( ! p]son :o is provid+         
pre-natal c>e ) respect to ! pregnancy2 
7,,iv7 a specification ( ! income ( !   
applicant = ! !n mo/ rec5tly end$       
taxable ye> ( ! applicant2 &  7,v7 a    
/atem5t z to :e!r ! applicant is m>ri$4 
7ii7 ,beg9n+ ( pregnancy ,= purposes (  
?is section1 ! date a pregnancy began   
%all be det]m9$ on ! basis commonly us$ 
by lic5s$ physicians4  7,b7 ,qualifi$   
c>egiv] ,an application submitt$        
pursuant to p>agraph 7#a77;,b7 %all     
conta9-- 7i7 ! "n & resid5tial address (
 ! *ild & ( ea* qualifi$ c>egiv] ( !    
*ild2  7ii7 ! age ( ! *ild2  7iii7 !    
social security acc\nt or tax           
id5tification numb] ( ! *ild2  7iv7 !   
social security acc\nt numb] or tax     

id5tification numb] ( ea* qualifi$      
c>egiv] ( ! *ild2  7v7 a specification (
 ! income ( ! applicant = ! !n mo/      
rec5tly end$ taxable ye> ( ! applicant2 
&  7vi7 a /atem5t z to :e!r ! applicant 
is m>ri$4  7b7 ,def9itions ,9 ?is       
section3 7#a7 ,eligible *ild ,! t]m     
eligible *ild means an individual :o--  
7,a7 has n atta9$ #ah ye>s ( age2  7,b7 
has provid$ n m ?an half ( _! own       
f9ancial support dur+ ! mo/ rec5t       
taxable ye> ( ! *ild2 &  7,c7 is a      
citiz5 or national ( ! ,unit$ ,/ates1 or
 a p]man5t resid5t ali54  7#b7 ,qualifi$
 c>egiv]  7,a7 ,9 g5]al ,! t]m qualifi$ 
c>egiv] means1 ) respect to a *ild1 an  
individual :o-- 7i7 has atta9$ #ah ye>s 
( age2  7ii7 resides ) ! *ild2 &  7iii7 
provides economic support = ! *ild4     
7,b7 ,fraud disqualification ,not)/&+   
subp>agraph 7,a71 ! t]m qualifi$ c>egiv]
 does n include an individual if-- 7i7 !
 ,commission]1 aft] notice & an         
opportunity = he>+1 f9ds t ! individual 
committ$ fraud 9 relation to ! program  

"u ?is section2 &  7ii7 ! f9d+ has n be5
 rev]s$ or vacat$ by a c\rt ( law4  7c7 
,entitlem5t ,on approval by !           
,commission] ( an application submitt$  
pursuant to subsection 7a71 ! applicant 
%all become a b5efici>y entitl$ to      
mon?ly paym5ts "u ?is section-- 7#a7 = !
 cal5d> mon? 9 :i* ! application is s   
submitt$ & ea* subsequ5t cal5d> mon?1 if
 at any "t 9 ! mon? ! b5efici>y is a    
pregnant woman ^: pregnancy has la/$ =  
at lea/ #bj weeks2 &  7#b7 = ea* cal5d> 
mon? aft] ! cal5d> mon? 9 :i* an        
eligible *ild is born1 9 :i* ! b5efici>y
 is a qualifi$ c>egiv] ( ! eligible     
*ild4  7d7 ,am\nt ( mon?ly paym5t  7#a7 
,9 g5]al  7,a7 ,) respect to a pregnancy
 ,! am\nt ( ! mon?ly paym5t to a        
b5efici>y "u ?is section ) respect to a 
pregnancy %all be #hjj4  7,b7 ,) respect
 to an eligible *ild ,! am\nt ( ! mon?ly
 paym5t to a b5efici>y "u ?is section ) 
respect to ea* eligible *ild %all be--  
7i7 #djj1 if ! *ild has n atta9$ #f ye>s
 ( age2 or  7ii7 #bej1 if ! *ild has    

atta9$ #f ye>s ( age4  7#b7 ,m>riage    
bonus ,! total am\nt ( ! mon?ly paym5t  
to a b5efici>y "u p>agraph 7#a7 %all be 
increas$ by #bj p]c5t if ! b5efici>y    
is-- 7,a7 a m>ri$ pregnant woman2 or    
7,b7 m>ri$ to a qualifi$ c>egiv] ( an   
eligible *ild ( ! b5efici>y4  7#c7      
,phase-out ,! total am\nt ( ! mon?ly    
paym5t to a b5efici>y "u ! prec$+       
provisions ( ?is subsection %all be     
decreas$ 7b n bel[ z]o7 by #af4fg = ea* 
:ole #a1jjj by :i*-- 7,a7 ! adju/$ gross
 income ( ! b5efici>y = ! !n mo/ rec5tly
 end$ taxable ye> ( ! b5efici>y exce$s  
#abe1jjj2 or  7,b7 if ! b5efici>y & !   
sp\se ( ! b5efici>y fil$ a jo9t return (
 ,f$]al income tax = t taxable ye>1 !   
total adju/$ gross income ( ! b5efici>y 
& ! sp\se ( ! b5efici>y = ! taxable ye> 
exce$s #bej1jjj4  7#d7 ,limitation ,!   
total am\nt ( ! mon?ly paym5t to a      
b5efici>y "u ! prec$+ provisions ( ?is  
subsection %all n exce$ #a_/ab ( ! total
 adju/$ gross income ( ! b5efici>y & !  
sp\se 7if any7 ( ! b5efici>y = ! !n mo/ 

rec5tly end$ taxable ye> ( ! b5efici>y4 
7e7 ,recipi5t ( paym5t ,! ,commission]  
may make paym5ts "u ! prec$+ provisions 
( ?is section ) respect to an eligible  
*ild to only #a qualifi$ c>egiv] ( !    
eligible *ild4  7f7 ,provisional        
cont9uation ( b5efits = limit$ p]iod 9  
c]ta9 cases ,9 ! case ( a b5efici>y "u  
?is section ) respect to a pregnancy t  
results 9 ! bir? ( a *ild-- 7#a7 !      
entitlem5t ( ! b5efici>y ) respect to ! 
pregnancy is deem$ to be conv]t$ into an
 entitlem5t to b5efits "u ?is section ) 
respect to ! *ild1 subject to !         
submission by a qualifi$ c>egiv] ( !    
*ild1 )9 #ij days aft] ! bir?1 ( an     
application pursuant to subsection      
7a77#a77;,b7 & ! approval by !          
,commission] ( ! application2 &  7#b7 ! 
,commission]-- 7,a7 %all ensure t b5efit
 paym5ts "u ?is section to a qualifi$   
c>egiv] ( ! *ild are n int]rupt$ dur+ t 
#ij-;day p]iod2 &  7,b7 may n seek to   
recov] any b5efit paym5t made "u ?is    
section to a qualifi$ c>egiv] ( ! *ild  

on acc\nt ( ! entitlem5t ) respect to ! 
*ild1 if su* a qualifi$ c>egiv] does n  
submit su* an application )9 t #ij-;day 
p]iod or an application s submitt$ is   
disapprov$4  7g7 ,adm9i/rative          
provisions  7#a7 ,bureau ( ,family      
,/ati/ics ,!re is e/abli%$ 9 ! ,social  
,security ,adm9i/ration ! ,bureau (     
,family ,/ati/ics 79 ?is section ref]r$ 
to z ! ,bureau74  7#b7 ,duties ,!       
,bureau %all ga!r & provide to !        
,commission] su* /ati/ical purpose 7z   
def9$ 9 section #cefa ( title #dd1      
,unit$ ,/ates ,code7 in=mation z is     
necess>y to enable ! ,commission] to    
c>ry out ?is section4  7h7 ,regulations 
7#a7 ,9 g5]al ,! ,commission] %all      
prescribe su* regulations z are necess>y
 to c>ry out ?is section4  7#b7 ,sy/em =
 report+ *ange 9 /atus ,! ,commission]  
%all develop & implem5t a sy/em to all[ 
an applicant or b5efici>y pursuant to   
?is section to report a *ange 9 ! m>ital
 or c>egiv] /atus ( ! applicant or      
b5efici>y4  7i7 ,annual reports ,!      

,commission] %all prep>e & submit to !  
,congress annual reports on ! activities
 und]tak5 "u ?is section4 ,ea* su*      
report %all1 ) respect to ! !n mo/      
rec5tly complet$ cal5d> ye>-- 7#a7      
specify ! av]age l5g? ( "t f ! date !   
,commission] receiv$ an application     
submitt$ pursuant to ?is section )      
respect to a pregnancy or an eligible   
*ild to ! date ! #a/ paym5t is made "u  
?is section ) respect to ! pregnancy or 
! eligible *ild2  7#b7 include          
recomm5dations to r$uce ! av]age2 &     
7#c7 specify ! total ( ! am\nts paid "u 
?is section 9 ! cal5d> ye>4  7j7        
,appropriation ,out ( any am\nts 9 !    
,treasury ( ! ,unit$ ,/ates n o!rwise   
appropriat$1 !re are appropriat$ su*    
sums z are necess>y to c>ry out ?is     
section4  7k7 ,effective date ,?is      
section %all take effect on ! #a/ day ( 
! #a/ cal5d> mon? t beg9s #a ye> or m   
aft] ! date ( ! enactm5t ( ?is section4 
#c4 ,repeal ( *ild tax cr$it  7a7 ,9    
g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a

 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ section #bd 7& 
by /rik+ ! item relat+ to su* section 9 
! table ( sections = su* subp>t74  7b7  
,con=m+ am5dm5ts  7#a7 ,section         
#bf7;b77#b7 ( su* ,code is am5d$ by     
/rik+ subp>agraph 7,z74  7#b7 ,section  
#de,r7f77#c77;,b7 ( su* ,code is am5d$  
to read z foll[s3  7,b7 ,special rule   
,any am\nts paid pursuant to an agreem5t
 "u section #caba7l7 7relat+ to         
agreem5ts ent]$ into by ,am]ican        
employ]s ) respect to =eign affiliates7 
:i* are equival5t to ! taxes ref]r$ to 9
 subp>agraph 7,a7 %all be treat$ z taxes
 ref]r$ to 9 su* subp>agraph4  4  7#c7  
,section #dh;,d7d77#d7 ( su* ,code is   
am5d$-- 7,a7 by /rik+ possessions4--,9 !
 case ( & ins]t+ ! foll[+3              
possessions4-- 7,a7 ,9 g5]al ,9 ! case (
  1  7,b7 by /rik+ 7z def9$ 9 section   
#bd7k71 &  7,c7 by add+ at ! end !      
foll[+ new subp>agraph3  7,b7 ,mirror   
code tax sy/em ,= purposes ( ?is        
p>agraph1 ! t]m mirror code tax sy/em   

means1 ) respect to any possession ( !  
,unit$ ,/ates1 ! income tax sy/em ( su* 
possession if ! income tax liability ( !
 resid5ts ( su* possession "u su* sy/em 
is det]m9$ by ref]5ce to ! income tax   
laws ( ! ,unit$ ,/ates z if su*         
possession 7 ! ,unit$ ,/ates4  4  7#d7  
,section #aeb7;f77#f77;,b7 ( su* ,code  
is am5d$ by /rik+ clause 7ii74  7#e7 ,! 
second s5t5ce ( section #eja7;c77#bf7 ( 
su* ,code is am5d$-- 7,a7 by /rik+ 7z   
def9$ 9 section #bd7;c771 &  7,b7 by    
add+ at ! end ! foll[+3 ,= purposes ( ! 
prec$+ s5t5ce1 ! t]m qualify+ *ild has !
 mean+ giv5 su* t]m by section #aeb7;c71
 except su* t]m %all n include any      
individual :o has atta9$ ! age ( #ag or 
: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$ ,/ates44  7#f7 ,section          
#cdjb7;f77#a7 ( su* ,code is am5d$ by   
/rik+ subp>agraph 7,c74  7#g7 ,section  
#fdjb7m7 ( su* ,code is am5d$ by /rik+  
section #bd 7by reason ( subsection 7d7 

!re(7 or4  7#h7 ,section                
#fbaa7;b77#d77;,a7 ( su* ,code is am5d$ 
by /rik+ #bd by reason ( subsections 7d7
 & 7i77#a7 !re(14  7#i7 ,section        
#fdag7;f7 ( su* ,code is am5d$ by /rik+ 
7z def9$ 9 section #bd7k77 & ins]t+ 7z  
def9$ 9 section #dh;,d7d77#d77;,b774    
7#aj7 7,a7 ,*apt] #gg ( su* ,code is    
am5d$ by /rik+ section #gebg;,a 7& by   
/rik+ ! item relat+ to su* section 9 !  
table ( sections = su* *apt]74  7,b7    
,section #fbaa7;b77#d77;,a7 ( su* ,code 
is am5d$ by /rik+ #gebg;,a14  7#aa7     
,section #fbac7;g77#b7 ( su* ,code is   
am5d$ by /rik+ subp>agraphs 7,i7 & 7,p74
  7#ab7 ,section #ffie7;g77#b7 ( su*    
,code is am5d$ by /rik+ #bd14  7#ac7    
,section #acbd7;b77#b7 ( title #ca1     
,unit$ ,/ates ,code1 is am5d$ by /rik+ 1
 #bd4  7c7 ,effective date  7#a7 ,9     
g5]al ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft] !
 fir/ taxable ye> dur+ :i* ! #a/ cal5d> 
mon? describ$ 9 section #b7l7 beg9s4    
7#b7 ,transition rule ,9 ! case ( any   

su* fir/ taxable ye> :i* does n beg9 )  
su* #a/ cal5d> mon?1 ! cr$it o!rwise    
det]m9$ "u section #bd ( ! ,int]nal     
,rev5ue ,code ( #aihf %all be r$uc$ to  
an am\nt :i* be>s ! same ratio to !     
am\nt ( su* cr$it 7det]m9$ )\t reg>d to 
?is p>agraph7 z-- 7,a7 ! numb] ( cal5d> 
mon?s end+ dur+ su* taxable ye> be=e su*
 #a/ cal5d> mon?1 be>s to  7,b7 #ab4