[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 1316 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                S. 1316

 To amend the Internal Revenue Code of 1986 to clarify that any amount 
 allowable as a child tax credit under section 24 or an earned income 
credit under section 32 shall not be treated as income for purposes of 
                   any means-tested Federal program.


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                   IN THE SENATE OF THE UNITED STATES

                              July 1, 1999

 Mrs. Lincoln introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to clarify that any amount 
 allowable as a child tax credit under section 24 or an earned income 
credit under section 32 shall not be treated as income for purposes of 
                   any means-tested Federal program.

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

SECTION 1. COORDINATION OF CHILD TAX CREDIT WITH CERTAIN MEANS-TESTED 
              PROGRAMS.

    Section 24 of the Internal Revenue Code of 1986 (relating to child 
tax credit) is amended by adding at the end the following new 
subsection:
    ``(g) Coordination With Certain Means-Tested Programs.--Any refund 
or credit made to an individual by reason of this section shall not be 
treated as income or receipts (or taken into account in determining 
resources) for purposes of determining--
            ``(1) the eligibility of the individual or any other 
        individual for any month for benefits or assistance under any 
        Federal program or any State or local program financed in whole 
        or in part with Federal funds, or
            ``(2) the amount or extent of such benefits or 
        assistance.''

SEC. 2. COORDINATION OF EARNED INCOME CREDIT WITH CERTAIN MEANS-TESTED 
              PROGRAMS.

    Subsection (l) of section 32 of the Internal Revenue Code of 1986 
(relating to coordination with certain means-tested programs) is 
amended to read as follows:
    ``(l) Coordination With Certain Means-Tested Programs.--Any refund 
or credit made to an individual by reason of this section, and any 
payment made to such individual by an employer under section 3507, 
shall not be treated as income or receipts (or taken into account in 
determining resources) for purposes of determining--
            ``(1) the eligibility of the individual or any other 
        individual for any month for benefits or assistance under any 
        Federal program or any State or local program financed in whole 
        or in part with Federal funds, or
            ``(2) the amount or extent of such benefits or 
        assistance.''
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