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HR 5123 109th Congress House

Tax Equity for Children and the Working Poor Act of 2006

Official title: To amend the Internal Revenue Code of 1986 to simplify and provide greater uniformity for child-related tax benefits and to eliminate the potential for abuse c… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to simplify and provide greater uniformity for child-related tax benefits and to eliminate the potential for abuse created by the uniform definition of child in the Working Families Tax Relief Act of 2004.

Introduced: April 6, 2006 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
Taxation Earned income tax creditFamiliesIncome taxSocial Welfare
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Tax creditsTax deductionsTax exemption
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 6, 2006
Referred to the House Committee on Ways and Means.
Apr 6, 2006
Introduced in House
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 Latest action April 6, 2006

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Tax Equity for Children and the Working Poor Act of 2006 - Repeals provisions of the Working Families Tax Relief Act of 2004 and the Gulf Opportunity Zone Act of 2005 relating the the uniform definition of child.

Amends the Internal Revenue Code to revise eligibility rules for dependent children for purposes of the tax exemption for dependents, the child tax credit, and the earned income tax credit.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3
D
Larson, John B.
Connecticut · Apr 6, 2006
POMEROY, EARL
· Apr 6, 2006
 D
Sherman, Brad
California · Apr 6, 2006
 D
Thompson, Mike
California · Apr 6, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5123: Tax Equity for Children and the Working Poor Act of 2006. 109th Congress. Open America. https://openamerica.io/bill/109-HR-5123/
MLA
"H.R. 5123: Tax Equity for Children and the Working Poor Act of 2006." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-5123/.
Bluebook (legal)
H.R. 5123, 109th Cong. (2026), https://openamerica.io/bill/109-HR-5123/.
Markdown link
[H.R. 5123: Tax Equity for Children and the Working Poor Act of 2006](https://openamerica.io/bill/109-HR-5123/)
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