Child Definition Simplification Act of 2004
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Child Definition Simplification Act of 2004 - Amends the Internal Revenue Code to redefine "child" based upon residence, age, and relationship to the taxpayer, for purposes of the personal exemption, the dependent care credit, the child tax credit, the earned income credit, and the health insurance credit. Excludes any means-tested benefits received by a taxpayer under the Social Security Act or other substantially similar government programs from the tests for determining eligibility for the personal exemption and the dependent care credit and for determining marital status.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4132: Child Definition Simplification Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4132/
"H.R. 4132: Child Definition Simplification Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4132/.
H.R. 4132, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4132/.
[H.R. 4132: Child Definition Simplification Act of 2004](https://openamerica.io/bill/108-HR-4132/)