H.R. 1308: Working Families Tax Relief Act of 2004

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H.R. 1308: Working Families Tax Relief Act of 2004

108th Congress · introduced 2003-03-18 · Taxation · Latest: Became Public Law No: 108-311.

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Official title

Working Families Tax Relief Act of 2004

Plain summary

Relief for Working Families Tax Act of 2003 - Title I: Child Tax Credit - (Sec. 101) Amends the Internal Revenue Code (Code) to: (1) accelerate the refundability of the child tax credit to the 15 percent rate to make it effective in 2003 (currently, 2005); and (2) include combat pay (otherwise excludable from gross income) as earned income for purposes of determining such refundability. (Sec. 102) Increases the threshold amount, for joint filers, applicable to the child tax credit to $115,000 for 2008 and 2009 and setting it at $150,000 beginning in 2010. Provides that such amount, for a married individual filing separately, shall be one-half the amount of a joint return. (Maintains the current threshold amount of $75,000 for single filers.) (Sec. 103) Applies the sunset provisions of the Economic Growth and Tax Reconciliation Act of 2001 to this title. Title II: Uniform Definition of Child, Etc. - (Sec. 201) Rewrites the provision defining the term "dependent" in the Code and modifies head of household, dependent care credit, child tax credit, earned income credit, personal exemption, and other provisions to be consistent with such definition. Title III: Customs User Fees - (Sec. 301) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend customs user fee authority until March 31, 2010.

Congressional Research Service summary (Passed Senate amended), quoted unchanged (nonpartisan). Read the source.

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PSI Sci description of the legislative step (not an opinion).

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Thomas, William M. [R-CA-22] · 0 cosponsors

Cost estimate: CBO cost estimate: H.R. 1308, Working Families Tax Relief Act of 2004 (2004-09-30); CBO cost estimate: H.R. 1308, Working Families Tax Relief Act of 2004 (2004-09-30)

Recorded votes

• Senate vote 210 (2003): On the Amendment, HR1308 (2003-06-05): Amendment Agreed to
• House roll call 275 (2003): On Motion to Instruct Conferees, HR1308 (2003-06-12): Passed
• House roll call 370 (2003): On Motion to Instruct Conferees, HR1308 (2003-07-16): Failed
• House roll call 390 (2003): On Motion to Instruct Conferees, HR1308 (2003-07-17): Failed
• House roll call 396 (2003): On Motion to Instruct Conferees, HR1308 (2003-07-18): Failed
• House roll call 398 (2003): On Motion to Instruct Conferees, HR1308 (2003-07-21): Failed
• House roll call 446 (2003): On Motion to Instruct Conferees, HR1308 (2003-07-25): Failed
• House roll call 447 (2003): On Motion to Instruct Conferees, HR1308 (2003-07-25): Failed
• House roll call 449 (2003): On Motion to Instruct Conferees, HR1308 (2003-07-25): Failed
• House roll call 477 (2003): On Motion to Instruct Conferees, HR1308 (2003-09-05): Failed
• House roll call 493 (2003): On Motion to Instruct Conferees, HR1308 (2003-09-10): Failed
• House roll call 501 (2003): On Motion to Instruct Conferees, HR1308 (2003-09-10): Failed
• House roll call 509 (2003): On Motion to Instruct Conferees, HR1308 (2003-09-23): Failed
• House roll call 525 (2003): On Motion to Instruct Conferees, HR1308 (2003-09-30): Failed
• House roll call 529 (2003): On Motion to Instruct Conferees, HR1308 (2003-10-01): Failed
• House roll call 541 (2003): On Motion to Instruct Conferees, HR1308 (2003-10-15): Failed
• House roll call 572 (2003): On Motion to Instruct Conferees, HR1308 (2003-10-28): Failed
• House roll call 614 (2003): On Motion to Instruct Conferees, HR1308 (2003-11-06): Failed
• House roll call 421 (2004): On Motion to Instruct Conferees, HR1308 (2004-07-22): Failed
• House roll call 432 (2004): On Motion to Instruct Conferees, HR1308 (2004-09-09): Failed
• House roll call 472 (2004): On Agreeing to the Conference Report, HR1308 (2004-09-23): Passed
• Senate vote 188 (2004): On the Conference Report, HR1308 (2004-09-23): Conference Report Agreed to

Sources

• Congressional Research Service summary (Passed Senate amended)
• Congress.gov
• Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-108hr1308.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/108/hr>

Record fed-us-cong108-hr1308 · catalog fed-us-congress-bills-cong108 · updated 2026-11-15 by psicol fed-bills-cong108