H.R. 4359: Child Credit Preservation and Expansion Act of 2004

Before you vote › Federal bills

H.R. 4359: Child Credit Preservation and Expansion Act of 2004

108th Congress · introduced 2004-05-13 · Taxation · Latest: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 609.

federal

Save to my notebook What does this mean? Print

Official title

Child Credit Preservation and Expansion Act of 2004

Plain summary

(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Child Credit Preservation and Expansion Act of 2004 - Amends the Internal Revenue Code to repeal the scheduled reductions in the amount of the child tax credit for taxable years beginning in 2005 through 2009 (from $1,000 to $700 in 2005 through 2008 and $800 in 2009). Makes the $1,000 credit amount permanent. Increases the income threshold amount for calculating reductions in the credit amount to $125,000 ($250,000 for married taxpayers filing a joint return). Eliminates the reduction in the percentage of earned income for calculating the refundable portion of the credit (15 to 10 percent) for taxable years beginning before 2005. Includes in earned income for purposes of calculating the refundable portion of the credit otherwise tax excludable combat zone compensation of members of the armed forces. Exempts from the general termination date in the Economic Growth and Tax Relief Reconciliation Act of 2001 (December 31, 2010) provisions of that Act disregarding as income any refunds from the child tax credit for purposes of determining eligibility for federally funded assistance programs.

Congressional Research Service summary (Passed House without amendment), quoted unchanged (nonpartisan). Read the source.

What a vote does

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

The strongest published arguments

Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

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

Officials and money

Sponsor: Rep. Porter, Jon C. [R-NV-3] · 71 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Michael K. Simpson (R-ID), Roger F. Wicker (R-MS), Mike Rogers (R-AL), Mario Diaz-Balart (R-FL), Joe Wilson (R-SC), Shelley Moore Capito (R-WV), Pete Sessions (R-TX), Christopher H. Smith (R-NJ) and 11 more.

Recorded votes

• House roll call 208 (2004): On Agreeing to the Amendment, HR4359 (2004-05-20): Failed
• House roll call 209 (2004): On Passage, HR4359 (2004-05-20): Passed

Sources

• Congressional Research Service summary (Passed House without amendment)
• Congress.gov
• Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-108hr4359.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/108/hr>

Record fed-us-cong108-hr4359 · catalog fed-us-congress-bills-cong108 · updated 2026-11-15 by psicol fed-bills-cong108