,i #aai? ,,congress #a/ ,session ,h4 ,r4 #fbce ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,novemb] #bj1 #bjbe,ms4 ,tlaib 7= h]self1 ,ms4 ,norton1 ,ms4 ,lee ( ,p5nsylvania1 ,mrs4 ,mc,iver1 ,ms4 ,om>1 ,mr4 ,?an$>1 ,mrs4 ,watson ,coleman1 & ,ms4 ,pressley7 introduc$ ! 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-- 7,a7 hire su* p]sonnel z are necess>y = ! ,(fice ( ,univ]sal ,*ild ,assi/ance & make employm5t decisions ) reg>d to su* p]sonnel2 7,b7 h ! au?ority to ent] into contracts or coop]ative agreem5ts ) o!r ag5cies & dep>tm5ts z necess>y to ensure ! effici5cy ( ! program2 7,c7 make timely *ild assi/ance paym5ts to qualifi$ *ildr5 9 accordance ) ?is section2 7,d7 det]m9e eligibility = *ild assi/ance paym5ts "u subsection 7c72 7,e7 e/abli% & ma9ta9 a sy/em ( records relat+ to ! adm9i/ration ( ?is section2 7,f7 prev5t fraud & abuse relat+ to *ild assi/ance paym5ts2 7,g7 provide in=mation to ! public 9 relation to *ild assi/ance paym5ts1 includ+ eligibility requirem5ts1 ! application process1 paym5t am\nts1 & limitations on paym5ts2 7,h7 tailor culturally & l+ui/ically compet5t education & outrea* t[>d increas+ utilization rates ( *ild assi/ance paym5ts2 7,i7 issue an annual report to ,congress detail+ ! effect ( *ild assi/ance paym5ts1 includ+-- 7i7 ! numb] ( individuals receiv+ paym5ts2 7ii7 ! total am\nt ( funds disburs$2 7iii7 demographic data ( individuals receiv+ paym5ts2 & 7iv7 su* o!r in=mation z ! ,deputy ,commission] det]m9es is necess>y2 & 7,j7 issue su* regulations z may be necess>y to c>ry out ! purposes ( ?is section4 7#c7 ,availability ( data ,! ,commission] %all make available to ! ,deputy ,commission] su* data z ! ,commission] det]m9es necess>y to enable ! ,deputy ,commission] to effectively c>ry out ! responsibilities describ$ 9 p>agraph 7#b74 7c7 ,*ild assi/ance paym5ts 7#a7 ,mon?ly paym5ts ,= e mon? beg9n+ aft] ,decemb] #ca1 #bjbe1 ! ,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 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#a71 ! *ild assi/ance am\nt = a mon? is an am\nt equal to #a_/ab ( ! excess (-- 7i7 ! applicable annual pov]ty guidel9e = a two-p]son h\sehold1 ov] 7ii7 ! applicable annual pov]ty guidel9e = a s+le individual4 7,b7 ,applicable annual pov]ty guidel9e ,= purposes ( subp>agraph 7,a71 ! applicable annual pov]ty guidel9e = a mon? is-- 7i7 = any mon? 9 a cal5d> ye> = :i* ! annual pov]ty guidel9e = su* cal5d> ye> has be5 publi%$ 9 ! ,f$]al ,regi/] by ! ,dep>tm5t ( ,heal? & ,human ,s]vices "u ! au?ority ( section #fgc7b7 ( ! ,omnibus ,budget ,reconciliation ,act ( #aiha z ( ! fir/ day ( su* mon?1 su* publi%$ guidel9e2 & 7ii7 = any mon? 9 a cal5d> ye> = :i* ! annual pov]ty guidel9e = su* cal5d> ye> has n be5 publi%$ z ( ! fir/ day ( su* mon?1 ! annual pov]ty guidel9e = ! prec$+ cal5d> ye>4 7,c7 ,reconciliation paym5ts 7i7 ,9 g5]al ,^u publication ( ! annual pov]ty guidel9e = any cal5d> ye>1 ! ,commission] %all1 = ea* qualifi$ *ild :o receiv$ "o or m *ild assi/ance paym5ts = mon?s 9 su* cal5d> ye> t 7 det]m9$ "u subp>agraph 7,b77ii7-- 7,i7 recalculate ! *ild assi/ance am\nt t w\ld h appli$ = ea* su* mon? us+ ! publi%$ guidel9e = su* cal5d> ye>2 & 7,,ii7 det]m9e ! total reconciliation am\nt = su* *ild by summ+ ! diff]5ce1 if any1 betwe5 ea* recalculat$ am\nt & ! am\nt actually paid = ea* su* mon?4 7ii7 ,paym5t ( reconciliation am\nt ,! ,commission] %all include ! total reconciliation am\nt det]m9$ "u clause 7i77,,ii7 9 ! next *ild assi/ance paym5t made to ! qualifi$ *ild aft] su* det]m9ation4 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 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 = purposes ( ! ,int]nal ,rev5ue ,code ( #aihf1 & %all n be tak5 into acc\nt z income or 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$]al funds4 #c4 ,t]m9ation ( *ild tax cr$it & e>n$ income tax cr$it1 pres]vation ( text & cont9uation ( computations = ref]5ce purposes 7a7 ,*ild tax cr$it ,section #bd ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsections3 7l7 ,t]m9ation ( cr$it ,no cr$it %all be all[$ "u ?is section = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 7m7 ,computation ( ref]5ce cr$it 7#a7 ,9 g5]al ,= ref]5ce purposes only1 = ea* taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbe1 ! ,secret>y %all compute doll> am\nts & tables = ! cr$it t w\ld be det]m9$ "u ?is section z if subsection 7l7 _h n be5 enact$4 7#b7 ,publication ,n lat] ?an ,decemb] #ae ( ea* cal5d> ye>1 ! ,secret>y %all publi% ! doll> am\nts & tables describ$ 9 p>agraph 7#a7 = ! succe$+ taxable ye>4 7#c7 ,ref]5ces ,= purposes ( any ,f$]al1 ,/ate1 or local law t ref]s to ! cr$it all[$ "u section #bd1 ! am\nt det]m9$ pursuant to p>agraph 7#a7 %all be treat$ z ! cr$it s all[$4 4 7b7 ,e>n$ income tax cr$it ,section #cb ( su* ,code is am5d$ by add+ at ! end ! foll[+ new subsections3 7o7 ,t]m9ation ( cr$it ,no cr$it %all be all[$ "u ?is section = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 7p7 ,computation ( ref]5ce cr$it ,rules simil> to ! rules ( section #bd7m7 %all apply4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #d4 ,refundable tax cr$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 #gjj = 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+ dep5d5t on ! return ( tax = ! taxable ye>4 7e7 ,inflation adju/m5t 7#a7 ,9 g5]al ,9 ! case ( any taxable ye> beg9n+ aft] #bjbe1 ! 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> #bjbd = 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$it4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #e4 ,refundable tax cr$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> #gjj 7#a1djj 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] #bjbe1 ! 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> #bjbd = 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 #bjbe4