Text: President Clinton's 1999 Universal Savings Accounts (USA) proposal would have created a more costly centralized system of accounts with a flat annual general tax credit of up to $300 for low- and moderate-income workers plus a 50 to 100 percent government match on voluntary contributions.
Entailment: The Universal Savings Account proposal was created by Bill Clinton.
Contradiction: President Bush's 1999 Universal Savings Accounts proposal.