There is one summary for H.R.5123. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/06/2006)

Tax Equity for Children and the Working Poor Act of 2006 - Repeals provisions of the Working Families Tax Relief Act of 2004 and the Gulf Opportunity Zone Act of 2005 relating the the uniform definition of child.

Amends the Internal Revenue Code to revise eligibility rules for dependent children for purposes of the tax exemption for dependents, the child tax credit, and the earned income tax credit.