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HR 4359 108th Congress House Taxation Armed Forces and National Security Congress Earnings Families Income tax Military pay Minimum tax Social Welfare Sunset legislation Tax credits Tax refunds Welfare eligibility

Child Credit Preservation and Expansion Act of 2004

Introduced: May 13, 2004 See on congress.gov
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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 13 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 6, 2004
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 609.
Jun 25, 2004
Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
May 21, 2004
Received in the Senate.
May 20, 2004
Motion to reconsider laid on the table Agreed to without objection.
May 20, 2004
On passage Passed by recorded vote: 271 - 139 (Roll no. 209). (text: CR 5/21/2004 H3459)
May 20, 2004
DEBATE - Pursuant to the provisions of H. Res. 644, the House proceeded with one hour of debate on the Levin amendment.
May 20, 2004
DEBATE - The House proceeded with one hour of debate on H.R. 4359.
May 20, 2004
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.
May 20, 2004
Considered under the provisions of rule H. Res. 644. (consideration: CR 5/21/2004 H3459-3475)
May 20, 2004
Rule H. Res. 644 passed House.
May 17, 2004
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.
May 13, 2004
Referred to the House Committee on Ways and Means.
May 13, 2004
Introduced in House
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
May 20, 2004 House · vote #209 On Passage Passed 271–139 See who voted →
 Amendments to this bill 1

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

1 failed

AmendmentSponsorPurposeStatusLatest action
HAMDT 544 — An amendment in the nature of a substitute to add a complete new text. Failed May 20, 2004
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 Plain-English summary Congressional Research Service

(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.

What's happening now July 6, 2004

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 609.

 Related & companion bills 1
  • HRES 644 Procedurally related Providing for consideration of the bill (H.R. 4359) to amend the Internal Revenue Code of 1986 to increase the child ta…
 Bill text 3 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Republican 10
R
Blackburn, Marsha
Tennessee · May 19, 2004
 R
Cole, Tom
Oklahoma · May 19, 2004
 R
Capito, Shelley Moore
West Virginia · May 13, 2004
 R
Diaz-Balart, Mario
Florida · May 13, 2004
 R
Rogers, Mike D.
Alabama · May 13, 2004
 R
Sessions, Pete
Texas · May 13, 2004
 R
Simpson, Michael K.
Idaho · May 13, 2004
 R
Smith, Christopher H.
New Jersey · May 13, 2004
 R
Wicker, Roger F.
Mississippi · May 13, 2004
 R
Wilson, Joe
South Carolina · May 13, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4359: Child Credit Preservation and Expansion Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4359/
MLA
"H.R. 4359: Child Credit Preservation and Expansion Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4359/.
Bluebook (legal)
H.R. 4359, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4359/.
Markdown link
[H.R. 4359: Child Credit Preservation and Expansion Act of 2004](https://openamerica.io/bill/108-HR-4359/)
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