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 Geor-
gia, 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Child Tax Credit 
Growth Act of 2006’’. 
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SEC. 2. REDUCTION IN EARNED INCOME THRESHOLD AP-
PLICABLE TO REFUNDABLE PORTION OF 
CHILD TAX CREDIT. 
(a) REDUCTION IN EARNED INCOME THRESHOLD.— 
Subsection (d)(1)(B)(i) of section 24 of the Internal Rev-
enue Code of 1986 (relating to portion of credit refund-
able) is amended by striking ‘‘$10,000’’ and inserting 
‘‘$5,000’’. 
(b) REPEAL
OF INFLATION ADJUSTMENT.—Sub-
section (d) of such section of such Code is amended by 
striking paragraph (3). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
SEC. 3. INCREASE IN AGE LIMIT FOR CHILD TAX CREDIT. 
(a) IN GENERAL.—Paragraph (1) of section 24(c) of 
the Internal Revenue Code of 1986 (defining qualifying 
child) is amended by striking ‘‘age 17’’ and inserting ‘‘age 
19’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2006. 
SEC. 4. IMPOSITION OF INDIVIDUAL INCOME TAX SUR-
CHARGE. 
(a) IMPOSITION OF TAX.—Section 1 of the Internal 
Revenue Code of 1986 (relating to imposition of tax on 
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individuals) is amended by adding at the end the following 
new subsection: 
‘‘(j) ADDITIONAL INCOME TAX.— 
‘‘(1) IN GENERAL.—If the adjusted gross in-
come of an individual exceeds the threshold amount, 
the tax imposed by this section (determined without 
regard to this subsection) shall be increased by an 
amount equal to 0.9 percent of so much of the ad-
justed gross income as exceeds the threshold 
amount. 
‘‘(2) THRESHOLD AMOUNT.—For purposes of 
this subsection, the term ‘threshold amount’ means 
$1,000,000. 
‘‘(3) TAX
NOT
TO
APPLY
TO
ESTATES
AND 
TRUSTS.—This subsection shall not apply to an es-
tate or trust.’’. 
(b) COORDINATION WITH MINIMUM TAX.—Section 
55(c) of the Internal Revenue Code of 1986 (defining reg-
ular tax) is amended by redesignating paragraph (3) as 
paragraph (4) and by inserting after paragraph (2) the 
following new paragraph: 
‘‘(3) COORDINATION WITH IMPOSITION OF INDI-
VIDUAL INCOME TAX SURCHARGE.—Solely for pur-
poses of this section, section 1(j) shall not apply in 
computing the regular tax.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
(d) SECTION 15 NOT TO APPLY.—The amendment 
made by subsection (a) shall not be treated as a change 
in a rate of tax for purposes of section 15 of the Internal 
Revenue Code of 1986. 
Æ 
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