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S. 1435 (is) To amend section 9 of the Small Business Act to provide for the establishment of volunteer mentoring programs. [Introduced in Senate] ...


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108th CONGRESS
  1st Session
                                S. 1434

 To amend the Internal Revenue Code of 1986 to accelerate the increase 
 in the refundability of the child tax credit, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 21, 2003

Mr. Daschle (for Mrs. Lincoln) introduced the following bill; which was 
                          read the first time

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to accelerate the increase 
 in the refundability of the child tax credit, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE, ETC.

    (a) Short Title.--This Act may be cited as the ``Relief for Working 
Families Tax Act of 2003''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--

Sec. 1. Short title, etc.
                       TITLE I--CHILD TAX CREDIT

Sec. 101. Acceleration of increase in refundability of the child tax 
                            credit.
Sec. 102. Reduction in marriage penalty in child tax credit.
Sec. 103. Application of EGTRRA sunset to this section.
                 TITLE II--UNIFORM DEFINITION OF CHILD

Sec. 201. Uniform definition of child, etc.
Sec. 202. Modifications of definition of head of household.
Sec. 203. Modifications of dependent care credit.
Sec. 204. Modifications of child tax credit.
Sec. 205. Modifications of earned income credit.
Sec. 206. Modifications of deduction for personal exemption for 
                            dependents.
Sec. 207. Technical and conforming amendments.
Sec. 208. Effective date.
         TITLE III--IMPROVING TAX EQUITY FOR MILITARY PERSONNEL

Sec. 301. Exclusion of gain from sale of a principal residence by a 
                            member of the uniformed services or the 
                            Foreign Service.
Sec. 302. Exclusion from gross income of certain death gratuity 
                            payments.
Sec. 303. Exclusion for amounts received under Department of Defense 
                            homeowners assistance program.
Sec. 304. Expansion of combat zone filing rules to contingency 
                            operations.
Sec. 305. Modification of membership requirement for exemption from tax 
                            for certain veterans' organizations.
Sec. 306. Clarification of the treatment of certain dependent care 
                            assistance programs.
Sec. 307. Clarification relating to exception from additional tax on 
                            certain distributions from qualified 
                            tuition programs, etc. on account of 
                            attendance at military academy.
Sec. 308. Suspension of tax-exempt status of terrorist organizations.
Sec. 309. Above-the-line deduction for overnight travel expenses of 
                            National Guard and Reserve members.
Sec. 310. Tax relief and assistance for families of Space Shuttle 
                            Columbia heroes.
                       TITLE IV--OTHER PROVISIONS

Sec. 401. Extension of IRS user fees.
Sec. 402. Partial payment of tax liability in installment agreements.
Sec. 403. Revision of tax rules on expatriation.
Sec. 404. Extension of customs user fees.

                       TITLE I--CHILD TAX CREDIT

SEC. 101. ACCELERATION OF INCREASE IN REFUNDABILITY OF THE CHILD TAX 
              CREDIT.

    (a) Acceleration of Refundability.--
            (1) In general.--Section 24(d)(1)(B)(i) (relating to 
        portion of credit refundable) is amended by striking ``(10 
        percent in the case of taxable years beginning before January 
        1, 2005)''.
            (2) Advance payment.--Subsection (b) of section 6429 
        (relating to advance payment of portion of increased child 
        credit for 2003) is amended by striking ``and'' at the end of 
        paragraph (2), by striking the period at the end of paragraph 
        (3) and inserting ``, and'', and by adding at the end the 
        following new paragraph:
            ``(4) section 24(d)(1)(B)(i) applied without regard to the 
        first parenthetical therein.''.
            (3) Earned income includes combat pay.--Section 24(d)(1) is 
        amended by adding at the end the following new sentence: ``For 
        purposes of subparagraph (B), any amount excluded from gross 
        income by reason of section 112 shall be treated as earned 
        income which is taken into account in computing taxable income 
        for the taxable year.''.
    (b) Effective Dates.--
            (1) Subsections (a)(1) and (a)(3).--The amendments made by 
        subsections (a)(1) and (a)(3) shall apply to taxable years 
        beginning after December 31, 2002.
            (2) Subsection (a)(2).--The amendments made by subsection 
        (a)(2) shall take effect as if included in the amendments made 
        by section 101(b) of the Jobs and Growth Tax Relief 
        Reconciliation Act of 2003.

SEC. 102. REDUCTION IN MARRIAGE PENALTY IN CHILD TAX CREDIT.

    (a) In General.--Section 24(b)(2) (defining threshold amount) is 
amended--
            (1) by inserting ``($115,000 for taxable years beginning in 
        2008 or 2009, and $150,000 for taxable years beginning in 
        2010)'' after ``$110,000'', and
            (2) by striking ``$55,000'' in subparagraph (C) and 
        inserting ``\1/2\ of the amount in effect under subparagraph 
        (A)''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.

SEC. 103. APPLICATION OF EGTRRA SUNSET TO THIS SECTION.

    Each amendment made by this title shall be subject to title IX of 
the Economic Growth and Tax Relief Reconciliation Act of 2001 to the 
same extent and in the same manner as the provision of such Act to 
which such amendment relates.

                 TITLE II--UNIFORM DEFINITION OF CHILD

SEC. 201. UNIFORM DEFINITION OF CHILD, ETC.

    Section 152 is amended to read as follows:

``SEC. 152. DEPENDENT DEFINED.

    ``(a) In General.--For purposes of this subtitle, the term 
`dependent' means--
            ``(1) a qualifying child, or
            ``(2) a qualifying relative.
    ``(b) Exceptions.--For purposes of this section--
            ``(1) Dependents ineligible.--If an individual is a 
        dependent of a taxpayer for any taxable year of such taxpayer 
        beginning in a calendar year, such individual shall be treated 
        as having no dependents for any taxable year of such individual 
        beginning in such calendar year.
            ``(2) Married dependents.--An individual shall not be 
        treated as a dependent of a taxpayer under subsection (a) if 
        such individual has made a joint return with the individual's 
        spouse under section 6013 for the taxable year beginning in the 
        calendar year in which the taxable year of the taxpayer begins.
            ``(3) Citizens or nationals of other countries.--
                    ``(A) In general.--The term `dependent' does not 
                include an individual who is not a citizen or national 
                of the United States unless such individual is a 
                resident of the United States or a country contiguous 
                to the United States.
                    ``(B) Exception for adopted child.--Subparagraph 
                (A) shall not exclude any child of a taxpayer (within 
                the meaning of subsection (f)(1)(B)) from the 
                definition of `dependent' if--
                            ``(i) for the taxable year of the taxpayer, 
                        the child has the same principal place of abode 
                        as the taxpayer and is a member of the 
                        taxpayer's household, and
                            ``(ii) the taxpayer is a citizen or 
                        national of the United States.
    ``(c) Qualifying Child.--For purposes of this section--
            ``(1) In general.--The term `qualifying child' means, with 
        respect to any taxpayer for any taxable year, an individual--
                    ``(A) who bears a relationship to the taxpayer 
                described in paragraph (2),
                    ``(B) who has the same principal place of abode as 
                the taxpayer for more than one-half of such taxable 
                year,
                    ``(C) who meets the age requirements of paragraph 
                (3), and
                    ``(D) who has not provided over one-half of such 
                individual's own support for the calendar year in which 
                the taxable year of the taxpayer begins.
            ``(2) Relationship.--For purposes of paragraph (1)(A), an 
        individual bears a relationship to the taxpayer described in 
        this paragraph if such individual is--
                    ``(A) a child of the taxpayer or a descendant of 
                such a child, or
                    ``(B) a brother, sister, stepbrother, or stepsister 
                of the taxpayer or a descendant of any such relative.
            ``(3) Age requirements.--
                    ``(A) In general.--For purposes of paragraph 
                (1)(C), an individual meets the requirements of this 
                paragraph if such individual--
                            ``(i) has not attained the age of 19 as of 
                        the close of the calendar year in which the 
                        taxable year of the taxpayer begins, or
                            ``(ii) is a student who has not attained 
                        the age of 24 as of the close of such calendar 
                        year.
                    ``(B) Special rule for disabled.--In the case of an 
                individual who is permanently and totally disabled (as 
                defined in section 22(e)(3)) at any time during such 
                calendar year, the requirements of subparagraph (A) 
                shall be treated as met with respect to such 
                individual.
            ``(4) Special rule relating to 2 or more claiming 
        qualifying child.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B) and subsection (e), if (but for this 
                paragraph) an individual may be and is claimed as a 
                qualifying child by 2 or more taxpayers for a taxable 
                year beginning in the same calendar year, such 
                individual shall be treated as the qualifying child of 
                the taxpayer who is--
                            ``(i) a parent of the individual, or
                            ``(ii) if clause (i) does not apply, the 
                        taxpayer with the highest adjusted gross income 
                        for such taxable year.
                    ``(B) More than 1 parent claiming qualifying 
                child.--If the parents claiming any qualifying child do 
                not file a joint return together, such child shall be 
                treated as the qualifying child of--
                            ``(i) the parent with whom the child 
                        resided for the longest period of time during 
                        the taxable year, or
                            ``(ii) if the child resides with both 
                        parents for the same amount of time during such 
                        taxable year, the parent with the highest 
                        adjusted gross income.
    ``(d) Qualifying Relative.--For purposes of this section--
            ``(1) In general.--The term `qualifying relative' means, 
        with respect to any taxpayer for any taxable year, an 
        individual--
                    ``(A) who bears a relationship to the taxpayer 
                described in paragraph (2),
                    ``(B) whose gross income for the calendar year in 
                which such taxable year begins is less than the 
                exemption amount (as defined in section 151(d)),
                    ``(C) with respect to whom the taxpayer provides 
                over one-half of the individual's support for the 
                calendar year in which such taxable year begins, and
                    ``(D) who is not a qualifying child of such 
                taxpayer or of any other taxpayer for any taxable year 
                beginning in the calendar year in which such taxable 
                year begins.
            ``(2) Relationship.--For purposes of paragraph (1)(A), an 
        individual bears a relationship to the taxpayer described in 
        this paragraph if the individual is any of the following with 
        respect to the taxpayer:
                    ``(A) A child or a descendant of a child.
                    ``(B) A brother, sister, stepbrother, or 
                stepsister.
                    ``(C) The father or mother, or an ancestor of 
                either.
                    ``(D) A stepfather or stepmother.
                    ``(E) A son or daughter of a brother or sister of 
                the taxpayer.
                    ``(F) A brother or sister of the father or mother 
                of the taxpayer.
                    ``(G) A son-in-law, daughter-in-law, father-in-law, 
                mother-in-law, brother-in-law, or sister-in-law.
                    ``(H) An individual (other than an individual who 
                at any time during the taxable year was the spouse, 
                determined without regard to section 7703, of the 
                taxpayer) who, for the taxable year of the taxpayer, 
                has the same principal place of abode as the taxpayer 
                and is a member of the taxpayer's household.
            ``(3) Special rule relating to multiple support 
        agreements.--For purposes of paragraph (1)(C), over one-half of 
        the support of an individual for a calendar year shall be 
        treated as received from the taxpayer if--
                    ``(A) no one person contributed over one-half of 
                such support,
                    ``(B) over one-half of such support was received 
                from 2 or more persons each of whom, but for the fact 
                that any such person alone did not contribute over one-
                half of such support, would have been entitled to claim 
                such individual as a dependent for a taxable year 
                beginning in such calendar year,
                    ``(C) the taxpayer contributed over 10 percent of 

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