[20060310]RS22016_家庭税收优惠：儿童定义的变化.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22016Updated March 10, 2006Tax Benefits for Families: Changes in the Definition of a ChildChristine ScottSpecialist in Tax EconomicsDomestic Social Policy DivisionSummaryBeginning with tax year 2005, there is a new definition of a child for tax purposesas a result of changes made by the Working Family Tax Relief Act of 2004 (P.L. 108-311), and technical changes to this act made by the Gulf Opportunity Zone Act of 2005(P.L. 109-135). The new definition affected taxpayers claiming certain tax provisions,including five tax benefits widely used by families the personal exemption fordependents, the dependent care tax credit and exclusion for dependent care assistanceprograms, the child tax credit, the head of household filing status, and the earned incomecredit.P.L. 108-311 provided a more uniform definition of a child for these tax provisions.The changes provided specific requirements for an individual to be either a qualifyingchild or a qualifying relative for the personal exemption for dependents. The taxprovisions used by families are linked to new definitions of a q