S.Amdt. 3651

1. Adds SEC. _. WORKING FAMILY TAX RELIEF wherever appropriate

   Adds a section

   Inserted: SEC. _. WORKING FAMILY TAX RELIEF.

   Inserted: For purposes of section 24(d) of the Internal Revenue Code of 1986 (relating to portion of child tax credit made refundable), in the case of any taxable year beginning during 2006 or 2007, with respect to any taxpayer who had a primary residence in the Hurricane Katrina disaster area (as defined in section 1400M(2) of such Code) on August 28, 2005, clause (i) of section 24(d)(1)(B) of such Code shall be applied by substituting 10 percent of the taxpayer's earned income for such taxable year for the amount which would otherwise be determined under such clause for such taxable year. A taxpayer may elect not to have this section apply for any taxable year.

   The amendment doesn't say where this goes; the clerk decides.

   Original wording

   At the appropriate place, insert:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed