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[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 3105 Introduced in Senate (IS)]

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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Missing Children Tax Fairness Act of 
2000''.

SEC. 2. TREATMENT OF MISSING CHILDREN WITH RESPECT TO CERTAIN TAX 
              BENEFITS.

    (a) In General.--Subsection (c) of section 151 of the Internal 
Revenue Code of 1986 (relating to additional exemption for dependents) 
is amended by adding at the end the following new paragraph:
            ``(6) Treatment of missing children.--
                    ``(A) In general.--Solely for the purposes referred 
                to in subparagraph (B), a child of the taxpayer--
                            ``(i) who is presumed to have been 
                        kidnapped by someone who is not a member of the 
                        family of such child or the taxpayer, and
                            ``(ii) who would be (without regard to this 
                        paragraph) the dependent of the taxpayer for 
                        the taxable year in which the kidnapping 
                        occurred if such status were determined by 
                        taking into account the 12 month period 
                        beginning before the month in which the 
                        kidnapping occurred,
                shall be treated as a dependent of the taxpayer for all 
                taxable years ending during the period that the child 
                is kidnapped.
                    ``(B) Purposes.--Subparagraph (A) shall apply 
                solely for purposes of determining--
                            ``(i) the deduction under this section,
                            ``(ii) the credit under section 24 
                        (relating to child tax credit), and
                            ``(iii) whether an individual is a 
                        surviving spouse or a head of a household (as 
                        such terms are defined in section 2).
                    ``(C) Termination of treatment.--Subparagraph (A) 
                shall not apply with respect to any child of a taxpayer 
                as of the first taxable year of the taxpayer beginning 
                after the calendar year in which there is a 
                determination that the child is dead (or, if earlier, 
                in which the child would have attained age 18).''
    (b) Comparable Treatment for Earned Income Credit.--Section 
32(c)(3) of the Internal Revenue Code of 1986 (relating to qualified 
child) is amended by adding at the end the following new subparagraph:
                    ``(F) Treatment of missing children.--
                            ``(i) In general.--For purposes of this 
                        paragraph, an individual--
                                    ``(I) who is presumed to have been 
                                kidnapped by someone who is not a 
                                member of the family of such individual 
                                or the taxpayer, and
                                    ``(II) who had, for the taxable 
                                year in which the kidnapping occurred, 
                                the same principal place of abode as 
                                the taxpayer for more than one-half of 
                                the portion of such year before the 
                                date of the kidnapping,
                        shall be treated as meeting the requirement of 
                        subparagraph (A)(ii) with respect to a taxpayer 
                        for all taxable years ending during the period 
                        that the individual is kidnapped.
                            ``(ii) Termination of treatment.--Clause 
                        (i) shall not apply with respect to any child 
                        of a taxpayer as of the first taxable year of 
                        the taxpayer beginning after the calendar year 
                        in which there is a determination that the 
                        child is dead (or, if earlier, in which the 
                        child would have attained age 18).''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
                                 <all>
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