I 

109TH CONGRESS 

2D SESSION H. R. 5600 

To amend the Internal Revenue Code of 1986 to reduce the earned income 

threshold applicable to the refundable portion of the child tax credit, 

to increase the age limit for such credit, and to impose an individual 

income tax surcharge. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 13, 2006 

Mr. PASCRELL (for himself, Mr. DOYLE, Mr. KUCINICH, Mr. BISHOP of Georgia, Ms. JACKSON-LEE of Texas, Mr. CONYERS, Mr. CLEAVER, and Mr. 

WYNN) introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to reduce 

the earned income threshold applicable to the refundable 

portion of the child tax credit, to increase the age limit 

for such credit, and to impose an individual income tax 

surcharge. 

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 ‘‘Child Tax Credit 

5 Growth Act of 2006’’. 


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1 SEC. 2. REDUCTION IN EARNED INCOME THRESHOLD AP2 PLICABLE TO REFUNDABLE PORTION OF 

3 CHILD TAX CREDIT. 

4 (a) REDUCTION IN EARNED INCOME THRESHOLD.— 

5 Subsection (d)(1)(B)(i) of section 24 of the Internal Rev6 enue Code of 1986 (relating to portion of credit refund7 able) is amended by striking ‘‘$10,000’’ and inserting 

8 ‘‘$5,000’’. 

9 (b) REPEAL OF INFLATION ADJUSTMENT.—Sub10 section (d) of such section of such Code is amended by 

11 striking paragraph (3). 

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

13 this section shall apply to taxable years beginning after 

14 December 31, 2006. 

15 SEC. 3. INCREASE IN AGE LIMIT FOR CHILD TAX CREDIT. 

16 (a) IN GENERAL.—Paragraph (1) of section 24(c) of 

17 the Internal Revenue Code of 1986 (defining qualifying 

18 child) is amended by striking ‘‘age 17’’ and inserting ‘‘age 

19 19’’. 

20 (b) EFFECTIVE DATE.—The amendment made by 

21 subsection (a) shall apply to taxable years beginning after 

22 December 31, 2006. 

23 SEC. 4. IMPOSITION OF INDIVIDUAL INCOME TAX SUR24 CHARGE. 

25 (a) IMPOSITION OF TAX.—Section 1 of the Internal 

26 Revenue Code of 1986 (relating to imposition of tax on 


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1 individuals) is amended by adding at the end the following 

2 new subsection: 

3 ‘‘(j) ADDITIONAL INCOME TAX.— 

4 ‘‘(1) IN GENERAL.—If the adjusted gross in5 come of an individual exceeds the threshold amount, 

6 the tax imposed by this section (determined without 

7 regard to this subsection) shall be increased by an 

8 amount equal to 0.9 percent of so much of the ad9 justed gross income as exceeds the threshold 

10 amount. 

11 ‘‘(2) THRESHOLD AMOUNT.—For purposes of 

12 this subsection, the term ‘threshold amount’ means 

13 $1,000,000. 

14 ‘‘(3) TAX NOT TO APPLY TO ESTATES AND

15 TRUSTS.—This subsection shall not apply to an es16 tate or trust.’’. 

17 (b) COORDINATION WITH MINIMUM TAX.—Section 

18 55(c) of the Internal Revenue Code of 1986 (defining reg19 ular tax) is amended by redesignating paragraph (3) as 

20 paragraph (4) and by inserting after paragraph (2) the 

21 following new paragraph: 

22 ‘‘(3) COORDINATION WITH IMPOSITION OF INDI23 VIDUAL INCOME TAX SURCHARGE.—Solely for pur24 poses of this section, section 1(j) shall not apply in 

25 computing the regular tax.’’. 


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

2 this section shall apply to taxable years beginning after 

3 December 31, 2006. 

4 (d) SECTION 15 NOT TO APPLY.—The amendment 

5 made by subsection (a) shall not be treated as a change 

6 in a rate of tax for purposes of section 15 of the Internal 

7 Revenue Code of 1986. 

Æ 


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