,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #hcje  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #ae1 #bjbf,ms4 
,mc,donald ,rivet introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
increase ! am\nt ( ! e>n$ income tax    
cr$it = p>5ts ( "y *ildr54  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,work+  
,p>5ts ,tax ,relief ,act ( #bjbf4  #b4  
,increase 9 e>n$ income tax cr$it =     
p>5ts ( "y *ildr5  7a7 ,9 g5]al ,section
 #cb7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#e7 ,increase 9        
p]c5tages = p>5ts ( "y *ildr5  7,a7     
,cr$it p]c5tages  7i7 #a *ild ,9 ! case 
( an eligible individual ) #a qualify+  
*ild1 ! cr$it p]c5tage det]m9$ "u       
subsection 7b77#a7 %all be increas$ by  
#db4bd p]c5tage po9ts if su* qualify+   
*ild has n atta9$ age #d4  7ii7 #b or m 
*ildr5 ,9 ! case ( an eligible          
individual ) #b or m qualify+ *ildr51 ! 

cr$it p]c5tage det]m9$ "u subsection    
7b77#a7 %all be increas$ by #cj4jg      
p]c5tage po9ts = ea* ( ! y\nge/ #c      
qualify+ *ildr5 ( su* eligible          
individual t has n atta9$ age #d4  7,b7 
,phase\t p]c5tage ,9 ! case ( an        
eligible individual ) #a or m qualify+  
*ildr51 ! phase\t p]c5tage det]m9$ "u   
subsection 7b77#a7 %all be increas$ by  
#e p]c5tage po9ts = ea* ( ! y\nge/ #c   
qualify+ *ildr5 ( su* eligible          
individual t has n atta9$ age #d4  7,c7 
,mon?ly paym5t ,! ,secret>y %all e/abli%
 a program all[+1 at ! election ( !     
taxpay]1 = mak+ s mu* ( any refund      
paym5t ow$ to a taxpay] by reason (     
op]ation ( ?is p>agraph 9 equal mon?ly  
increm5ts divid$ among ! rema9+ mon?s 9 
! taxable ye> ( ! taxpay] dur+ :i* !    
am\nt ( su* refund is det]m9$4  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbe4