HR 4132 · 108th Congress · Taxation

Child Definition Simplification Act of 2004

Introduced 2004-04-02· Sponsored by Rep. Houghton, Amo [R-NY-29]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2004-04-02)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (3)

1 Democrat2 Republicans