II

106TH CONGRESS

2D SESSION S. 3105

To amend the Internal Revenue Code of 1986 to clarify the allowance of

the child credit, the deduction for personal exemptions, and the earned

income credit in the case of missing children, and for other purposes.

IN THE SENATE OF THE UNITED STATES

SEPTEMBER 25 (legislative day, SEPTEMBER 22), 2000

Mr. BREAUX 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

the allowance of the child credit, the deduction for personal exemptions, and the earned income credit in the

case of missing children, and for other purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Missing Children Tax

5 Fairness Act of 2000’’.
2

•S 3105 IS

1 SEC. 2. TREATMENT OF MISSING CHILDREN WITH RESPECT

2 TO CERTAIN TAX BENEFITS.

3 (a) IN GENERAL.—Subsection (c) of section 151 of

4 the Internal Revenue Code of 1986 (relating to additional

5 exemption for dependents) is amended by adding at the

6 end the following new paragraph:

7 ‘‘(6) TREATMENT OF MISSING CHILDREN.—

8 ‘‘(A) IN GENERAL.—Solely for the pur9 poses referred to in subparagraph (B), a child

10 of the taxpayer—

11 ‘‘(i) who is presumed to have been

12 kidnapped by someone who is not a mem13 ber of the family of such child or the tax14 payer, and

15 ‘‘(ii) who would be (without regard to

16 this paragraph) the dependent of the tax17 payer for the taxable year in which the

18 kidnapping occurred if such status were

19 determined by taking into account the 12

20 month period beginning before the month

21 in which the kidnapping occurred,

22 shall be treated as a dependent of the taxpayer

23 for all taxable years ending during the period

24 that the child is kidnapped.

25 ‘‘(B) PURPOSES.—Subparagraph (A) shall

26 apply solely for purposes of determining—
3

•S 3105 IS

1 ‘‘(i) the deduction under this section,

2 ‘‘(ii) the credit under section 24 (re3 lating to child tax credit), and

4 ‘‘(iii) whether an individual is a sur5 viving spouse or a head of a household (as

6 such terms are defined in section 2).

7 ‘‘(C) TERMINATION OF TREATMENT.—

8 Subparagraph (A) shall not apply with respect

9 to any child of a taxpayer as of the first taxable

10 year of the taxpayer beginning after the cal11 endar year in which there is a determination

12 that the child is dead (or, if earlier, in which

13 the child would have attained age 18).’’

14 (b) COMPARABLE TREATMENT FOR EARNED INCOME

15 CREDIT.—Section 32(c)(3) of the Internal Revenue Code

16 of 1986 (relating to qualified child) is amended by adding

17 at the end the following new subparagraph:

18 ‘‘(F) TREATMENT OF MISSING CHIL19 DREN.—

20 ‘‘(i) IN GENERAL.—For purposes of

21 this paragraph, an individual—

22 ‘‘(I) who is presumed to have

23 been kidnapped by someone who is

24 not a member of the family of such

25 individual or the taxpayer, and
4

•S 3105 IS

1 ‘‘(II) who had, for the taxable

2 year in which the kidnapping oc3 curred, the same principal place of

4 abode as the taxpayer for more than

5 one-half of the portion of such year

6 before the date of the kidnapping,

7 shall be treated as meeting the require8 ment of subparagraph (A)(ii) with respect

9 to a taxpayer for all taxable years ending

10 during the period that the individual is

11 kidnapped.

12 ‘‘(ii) TERMINATION OF TREAT13 MENT.—Clause (i) shall not apply with re14 spect to any child of a taxpayer as of the

15 first taxable year of the taxpayer beginning

16 after the calendar year in which there is a

17 determination that the child is dead (or, if

18 earlier, in which the child would have at19 tained age 18).’’

20 (c) EFFECTIVE DATE.—The amendments made by

21 this section shall apply to taxable years ending after the

22 date of the enactment of this Act.

Æ