To amend the Internal Revenue Code of 1986 to provide a uniform definition of child for purposes of the personal exemption, the dependent care credit, the child tax credit, the earned income credit, and the health insurance refundable credit, and for other purposes.
Child Definition Simplification Act of 2004 - Amends the Internal Revenue Code to redefine "child" based upon residence, age, and relationship to the taxpayer, for purposes of the personal exemption, the dependent care credit, the child tax credit, the earned income credit, and the health insurance credit. Excludes any means-tested benefits received by a taxpayer under the Social Security Act or other substantially similar government programs from the tests for determining eligibility for the personal exemption and the dependent care credit and for determining marital status.
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E518)
Referred to the House Committee on Ways and Means.
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