PlainBillCongress, translated.Legislation. Context. Public interest.Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 609.
Congressional Research Service
Version 81 · Passed House without amendment · May 20, 2004
(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.
Showing the opening paragraphs of the official summary.
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.
People & committees
Rep. Porter, Jon C. [R-NV-3] · R–NV
Legislative record
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Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 609.
Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Received in the Senate.
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed by recorded vote: 271 - 139 (Roll no. 209). (text: CR 5/21/2004 H3459)
House roll call 209 · Individual votesPassed/agreed to in House: On passage Passed by recorded vote: 271 - 139 (Roll no. 209).(text: CR 5/21/2004 H3459)
House roll call 209 · Individual votesDEBATE - Pursuant to the provisions of H. Res. 644, the House proceeded with one hour of debate on the Levin amendment.
DEBATE - The House proceeded with one hour of debate on H.R. 4359.
Rule provides for consideration of H.R. 4359. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. A specified amendment is in order.
Considered under the provisions of rule H. Res. 644. (consideration: CR 5/21/2004 H3459-3475)
Rule H. Res. 644 passed House.
Rules Committee Resolution H. Res. 644 Reported to House. Rule provides for consideration of H.R. 4359. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. A specified amendment is in order.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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Analyze H.R.4359 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.4359 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.4359 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.4359 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.