Amendment in the nature of a substitute sought to make the existing child tax credit permanent, indexed to inflation; make the tax credit available to families making less than $110,000; accelerate the increase in the refundable portion of the credit, from 10 percent to 15 percent; provide the tax credit to low income individuals; and offset the costs of the bill with an additional tax on high income taxpayers.


An amendment in the nature of a substitute to add a complete new text.

House Amendment Code:


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