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HR 4132 108th Congress House

Child Definition Simplification Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to provide a uniform definition of child for purposes of the personal exemption, the dependent care credit, the chil… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide a uniform definition of child for purposes of the personal exemption, the dependent care credit, the child tax credit, the earned income credit, and the health insurance refundable credit, and for other purposes.

Introduced: June 3, 2004 See on congress.gov
Taxation AdoptionCaregiversChild healthChild support
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Day careDisabledDivorceEarned income tax creditEducationElementary and secondary educationFamiliesFinance and Financial SectorFoster home careHeads of householdsHealthHealth insuranceHigher educationIncome taxInsurance premiumsLawMarried peopleMedical economicsParentsSeparation (Law)SiblingsSocial WelfareStudentsSupport of dependentsTax creditsTax deductionsTax exemptionTax refundsWelfare recipients
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 2, 2004
Referred to the House Committee on Ways and Means.
Apr 2, 2004
Sponsor introductory remarks on measure. (CR E518)
Apr 2, 2004
Introduced in House
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 Latest action April 2, 2004

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Davis, Danny K.
Illinois · Jun 3, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4132: Child Definition Simplification Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4132/
MLA
"H.R. 4132: Child Definition Simplification Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4132/.
Bluebook (legal)
H.R. 4132, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4132/.
Markdown link
[H.R. 4132: Child Definition Simplification Act of 2004](https://openamerica.io/bill/108-HR-4132/)
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