Relief for Working Families Tax Act of 2003
Last action on Jun 3, 2003Read twice and referred to the Committee on Finance.
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Summary
Relief for Working Families Tax Act of 2003 - Amends the Internal Revenue Code with respect to the child care credit to: (1) accelerate and make permanent the $1,000 child tax credit; (2) make the 15 percent refundable portion of the child tax credit effective as of 2003 (currently 2005); and (3) increase the income threshold amounts for joint filers and for married filing separate filers. Amends the Economic Growth and Tax Relief Reconciliation Act of 2001 to make the revisions to such credit made by the Act permanent.
Amends the Code to provide a uniform definition of "child."
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