{
  "id": "RS20847",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RS20847",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs1968/",
      "id": "RS20847 2001-03-30",
      "date": "2001-03-30",
      "retrieved": "2005-06-12T07:40:44",
      "title": "The Child Tax Credit and the President's Tax Cut Plan",
      "summary": "The child tax credit was enacted as part of the Taxpayer Relief Act of 1997. The current credit is $500 per qualifying child. President Bush has proposed increasing the child tax credit to $1,000 per qualifying child. The President has also proposed making permanent the temporary rule in current law that allows the child tax credit to offset a taxpayer\u2019s alternative minimum tax.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20010330_RS20847_9c05f9f55efc8c09f8572839ed05f9b52e756322.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20010330_RS20847_9c05f9f55efc8c09f8572839ed05f9b52e756322.html",
          "source": "pymupdf"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax cuts",
          "name": "Tax cuts"
        },
        {
          "source": "LIV",
          "id": "Tax credits",
          "name": "Tax credits"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}