United States · United States Congress · 11 February 2003
Declares that Johanna Bell may not be removed from or denied entry into the United States by reason of any criminal offense that is reflected in the records of any of specified Government departments on the date of the enactment of this Act. States that any such offense shall not be taken into account in determining whether Johanna Bell is eligible to receive a visa or for adjustment of status to that of an alien lawfully admitted to the United States for permanent residence.
United States · United States Congress · 11 February 2003
Amends the Federal Election Campaign Act of 1971, as amended by the Bipartisan Campaign Finance Reform Act of 2002, to prohibit an authorized committee of a winning candidate for an election for Federal office occurring after December 2003, which received a personal loan from the candidate, from making any repayment with respect to such loan on or after the date on which the candidate begins serving in the office.
United States · United States Congress · 11 February 2003
Health and Higher Education Facilities Improvement Act of 2003 - Amends the Internal Revenue Code to allow a small tax-exempt bond issuer, the proceeds of the obligations of which are to be used to make or finance eligible loans for health care or educational purposes, to elect to apply specified current limitations on the amount of obligations by treating each borrower as the issuer of a separate issue.
United States · United States Congress · 7 February 2003
Expresses the sense of the House of Representatives that: (1) a commemorative postage stamp should be issued by the United States Postal Service on the subject of autism awareness; and (2) the Citizens' Stamp Advisory Committee should recommend to the Postmaster General that such a postage stamp be issued.
United States · United States Congress · 5 February 2003
Citizens' Self-Defense Act of 2003 - Declares that a person not prohibited under the Brady Handgun Violence Prevention Act from receiving a firearm shall have the right to obtain firearms for security and to use firearms in defense of: (1) self or family against a reasonably perceived threat of imminent and unlawful infliction of serious bodily injury; (2) self or family in the course of the commission by another person of a violent felony against the person or a member of the person's family; and (3) the person's home in the course of the commission of a felony by another person. Authorizes persons whose rights under this Act have been violated to bring an action in U.S. district court against the United States, any State, or any person for damages, injunctive relief, and such other relief as the court deems appropriate. Sets forth provisions regarding: (1) the award of attorney's fees; and (2) the statute of limitations.
United States · United States Congress · 5 February 2003
Social Security Fairness Act of 2003 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to repeal: (1) pension offset provisions applicable to husband's and wife's insurance benefits, widow's and widower's insurance benefits, and mother's and father's insurance benefits with respect to Old-Age and Survivors insurance benefit payments; and (2) windfall elimination provisions with respect to computation of the primary insurance amount of an individual.
United States · United States Congress · 5 February 2003
Human Cloning Prohibition Act of 2003 - Amends the Federal criminal code to prohibit any person or entity, in or affecting interstate commerce, from knowingly: (1) performing or attempting to perform human cloning; (2) participating in such an attempt; (3) shipping or receiving an embryo produced by human cloning or any product derived from such embryo; or (4) importing such an embryo or derived product. Sets forth criminal and civil penalties. Provides that nothing in this Act restricts areas of scientific research not specifically prohibited above, including research in the use of nuclear transfer or other cloning techniques to produce molecules, DNA, cells other than human embryos, tissues, organs, plants, or animals other than humans.
United States · United States Congress · 5 February 2003
Military Survivor Benefits Improvement Act of 2003 - Adjusts the basic Survivor Benefit Plan (SBP) annuity amount for surviving spouses, age 62 and older, of former military personnel to: (1) 35 percent of the retired pay of the decedent (current law), for months before October 2004; (2) 40 percent for months during FY 2005; (3) 45 percent for months during FY 2006; (4) 50 percent for months during FY 2007; and (5) 55 percent for months after FY 2007. Adjusts similarly percentage amounts with respect to survivors of reserve personnel and survivors of persons who die while on active duty. Provides a corresponding phased elimination of the SBP supplemental annuity authorized to be provided to such surviving spouses. Requires periodic recomputation of: (1) annuity amounts beginning in October 2004; and (2) retired pay reductions for supplemental survivor annuities. Provides a one-year open enrollment period for SBP participation, commencing October 1, 2004, for those currently not participating, those electing to increase current coverage, and those wishing to participate in the supplemental SBP. Authorizes the Secretary of Defense to require appropriate premiums for SBP participation.
United States · United States Congress · 5 February 2003
Dr. Martin Luther King, Jr., Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue five-dollar gold coins, one-dollar silver coins, and half-dollar clad coins emblematic of the life and works of Dr. Martin Luther King, Jr.
United States · United States Congress · 5 February 2003
Medicare Fairness for Organ Transplant Recipients Act of 2003 - Amends title XVIII (Medicare) of the Social Security Act to provide for coverage under the Medicare program of immunosuppressive drugs for Medicare beneficiaries who receive an organ transplant without regard to whether Medicare paid for the transplant (or when the transplant was received).
United States · United States Congress · 5 February 2003
Fair Care for the Uninsured Act of 2003 - Amends the Internal Revenue Code to allow an individual a tax credit in an amount equal to the amount paid for qualified health insurance, subject to stated limitations. Directs the Secretary of the Treasury to make payments to the provider of an individual's qualified health insurance equal to such individual's qualified health insurance credit advance amount (the Secretary's estimate of the amount of credit allowable) with respect to such provider. Requires each health insurer, health maintenance organization, and health service organization to participate in a health insurance safety net which shall assure the availability of health insurance to uninsurable individuals. Funds such safety nets through assessments against such insurers and organizations. Permits such insurers and organizations to add the costs of such assessments to the costs of its insurance or coverage. Amends the Public Health Service Act to allow health benefits coverage through individual membership associations (IMAs). Sets forth IMA requirements, including that the IMA be an organization operated under the direction of an association and that IMA health benefits coverage only be provided through contracts with health insurance issuers. Requires IMAs to include a minimum of two health insurance coverage options.
United States · United States Congress · 5 February 2003
Medicare Patient Access to Preventive and Diagnostic Tests Act of 2003 - Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services to: (1) establish procedures for determining the basis for, and amount of, Medicare payment for any clinical diagnostic laboratory test with respect to which a new or substantially revised Health Care Financing Administration Common Procedure Coding System (HCPCS) code is assigned on or after January 1, 2004; (2) set the national fee schedule amounts for tests performed; and (3) establish a mechanism for review of the adequacy of payment amounts for a particular test. Prohibits the Secretary from: (1) assigning a code for a new clinical diagnostic laboratory test that differs from the code recommended by the American Medical Association Common Procedure Terminology Editorial Panel and results in lower payment than would be made if the Secretary accepted such recommendation solely on the basis that the test is a test that may be performed by a laboratory with a certificate of waiver under the Public Health Service Act; or (2) substituting for the fee schedule amount otherwise established under the Act for a test a least costly alternative fee schedule amount.
United States · United States Congress · 5 February 2003
Authorizes the Ukrainian Congress Committee of America to establish a memorial on Federal land in the District of Columbia to honor the victims of the Ukrainian famine-genocide of 1932-1933. Prohibits the U.S. Government from paying any expense for the establishment of the memorial or its maintenance.
United States · United States Congress · 5 February 2003
Poverty Trap Study Act of 2003 - Establishes the National Commission on Marginal Tax Rates for the Working Poor to: (1) determine the total effective marginal rate of tax from all taxes and benefit program phaseouts that persons are subject to at all earnings levels between $7,000 and $30,000 per year for at least five States, including Wisconsin and California; and (2) report to Congress. Authorizes appropriations. Terminates the Commission 30 days after the submission of its report.
United States · United States Congress · 5 February 2003
Transportation Tax Equity and Fairness Act - Amends the Internal Revenue Code to repeal the special fuel excise tax on railroads and inland waterway transportation. Subjects diesel fuel used in trains to the additional tax for the Leaking Underground Storage Tank Trust Fund.
United States · United States Congress · 5 February 2003
Expresses the heartfelt gratitude and appreciation of the House of Representatives to the courageous people of Iran for their brave expressions of support following the September 11, 2001, attacks on the United States. Recognizes and supports the people of Iran in their daily struggle for democracy, reform, self-determination, human rights, economic prosperity, and the rule of law. Urges the President to express support for the Iranian people's domestic movement for democracy and reform and their legitimate aspiration for freedom and democracy.
United States · United States Congress · 4 February 2003
Steel Industry National Historic Site Act - Establishes the Steel Industry National Historic Site in Pennsylvania as a unit of the National Park System. Authorizes the Secretary of the Interior to acquire by donation specified property for inclusion within such Site. Requires the Secretary to prepare and submit to specified congressional committees a general management plan for the Site.
United States · United States Congress · 4 February 2003
Calls for the President to award the Presidential Medal of Freedom to the astronauts who died in the explosion of the space shuttle Columbia: Rick Husband; William McCool; Michael Anderson; Kalpana Chawla; David Brown; Laurel Clark; and Ilan Ramon.
United States · United States Congress · 29 January 2003
Investment in America Act of 2003 - Amends the Internal Revenue Code to make permanent the credit for increasing research activities. Increases the alternative incremental credit rates. Provides an alternative credit for qualified research expenses.
United States · United States Congress · 29 January 2003
Amends the Internal Revenue Code respecting the Hope Scholarship Credit to: (1) extend coverage to fees, books, supplies, and equipment, and exempt such expenses from information reporting requirements; and (2) not reduce such Credit by Federal Pell Grant and Supplemental Educational Opportunity Grant amounts.
United States · United States Congress · 29 January 2003
Amends the Internal Revenue Code to provide that, in the case of an electing individual, no gain shall be recognized on the receipt of a capital gain dividend distributed by a regulated investment company if such capital gain dividend is automatically reinvested in additional shares of the company pursuant to a dividend reinvestment plan.
United States · United States Congress · 29 January 2003
Small Business Health Insurance Affordability Act of 2003 - Amends the Internal Revenue Code to permit a limited tax credit for employers of 15 or fewer employees based on premiums paid for health insurance for employees. Denies an employer the credit if the relevant employee earned at least $40,000 or worked less than 400 hours for the year. Provides an adjustment for inflation.
United States · United States Congress · 28 January 2003
Amends the Internal Revenue Code to establish a special rule allowing a minimum credit against the alternative minimum tax where stock acquired pursuant to an incentive stock option is sold or exchanged at a loss.
United States · United States Congress · 28 January 2003
National AMBER Alert Network Act of 2003 - Requires the Attorney General to assign an AMBER Alert Coordinator of the Department of Justice to act as the national Coordinator of the AMBER Alert communications network regarding abducted children. Requires the coordinator to: (1) seek to eliminate gaps in the network; (2) work with States to encourage the development of additional network elements and to ensure regional coordination; and (3) act as the nationwide point of contact for network development and for regional coordination of alerts on abducted children through the network. Directs the Coordinator to: (1) notify and consult with the Federal Bureau of Investigation concerning each child abduction for which an AMBER Alert is issued; and (2) establish minimum standards for the issuance of alerts and for the extent of their dissemination (limited to the geographic areas most likely to facilitate the recovery of the abducted child). Requires the Secretary of Transportation to provide grants to States for the development or enhancement of notification or communications systems along highways for alerts and other information for the recovery of abducted children. Includes among permissible activities the development or enhancement of electronic message boards, and the placement of additional signage, along highways. Directs the Attorney General to provide grants to States for the development or enhancement of programs and activities for the support of AMBER Alert communications plans.
United States · United States Congress · 27 January 2003
National AMBER Alert Network Act of 2003 - Requires the Attorney General to assign an AMBER Alert Coordinator of the Department of Justice to act as the national Coordinator of the AMBER Alert communications network regarding abducted children. Requires the coordinator to: (1) seek to eliminate gaps in the network; (2) work with States to encourage the development of additional network elements and to ensure regional coordination; and (3) act as the nationwide point of contact for network development and for regional coordination of alerts on abducted children through the network. Directs the Coordinator to: (1) notify and consult with the Federal Bureau of Investigation concerning each child abduction for which an AMBER Alert is issued; and (2) establish minimum standards for the issuance of alerts and for the extent of their dissemination (limited to the geographic areas most likely to facilitate the recovery of the abducted child). Requires the Secretary of Transportation to provide grants to States for the development or enhancement of notification or communications systems along highways for alerts and other information for the recovery of abducted children. Includes among permissible activities the development or enhancement of electronic message boards, and the placement of additional signage, along highways. Directs the Attorney General to provide grants to States for the development or enhancement of programs and activities for the support of AMBER Alert communications plans.
United States · United States Congress · 27 January 2003
Faith-Based Lending Protection Act - Amends the Federal Credit Union Act to exclude loans made to nonprofit religious organizations from the maximum amount of member business loans outstanding at a Federal credit union at any one time.
United States · United States Congress · 27 January 2003
National Naval Force Structure Policy Act - States that it is U.S. policy to rebuild as soon as possible the size of the U.S. Navy fleet to no fewer than 375 vessels in active service, including 15 aircraft carrier battle groups and 15 amphibious ready groups.
United States · United States Congress · 8 January 2003
Retired Pay Restoration Act of 2003 - Permits retired members of the armed forces with service-connected disabilities to be paid both military retired pay and veterans' disability compensation. Repeals provisions providing for special compensation for certain severely disabled military retirees and certain combat-related disabled uniformed services retirees.
United States · United States Congress · 8 January 2003
Declares that the collective bargaining agreement between the Association of Commuter Rail Employees and the Metro-North Railroad (in New York) shall be extinguished upon the merger of the Metro-North Railroad and the Long Island Rail Road. Deems employees of the entity resulting from such merger to be covered under the appropriate collective bargaining agreement of the Long Island Rail Road in compliance with the Railway Labor Act. Subjects all disputes arising from the application of this Act to the jurisdiction of the National Mediation Board.
United States · United States Congress · 8 January 2003
Hybrid Vehicle Incentive Act - Amends Federal highway law to require a State to permit a hybrid vehicle with fewer than two occupants to operate in high occupancy vehicle (HOV) lanes. Defines "hybrid vehicle" as a motor vehicle: (1) that draws propulsion energy from onboard sources of stored energy which are both an internal combustion or heat engine using combustible fuel and a rechargeable energy storage system; and (2) which (in the case of a passenger automobile or light truck) for 2002 and later models meets certain clean air requirements.
United States · United States Congress · 8 January 2003
Housing Bond and Credit Modernization and Fairness Act of 2003 - Amends the Internal Revenue Code to: (1) repeal the required use of certain principal repayments on mortgage subsidy bond financings to redeem bonds; (2) modify the purchase price limitation under mortgage subsidy bond rules based on median family income; and (3) define the term "area median gross income" for low-income housing credit projects.
United States · United States Congress · 8 January 2003
Simplified USA Tax Act of 2003 - Renames the Internal Revenue Code (IRC) the "USA Tax Code." Establishes a new chapter 1, "Simplified USA Tax for Individuals." Establishes tax rates at 15, 25, and 30 percent. Sets forth provisions defining gross income, exclusions from gross income, alimony and child support deductions, personal and dependency deductions, the family living allowance, the homeowner deduction, the education deduction (equal, as a general rule, to the sum of all qualified education expenses), the philanthropic transfer deduction, the kiddie tax (concerning taxable income of children), and tax credits (including allowing a payroll tax credit). Sets forth provisions concerning a Roth IRA, a deductible IRA, annuities, endowment contracts, and life insurance contracts. Permits contributions to a Roth IRA of up to the amount of an individual's adjusted gross income. Provides, as a general rule, for the exclusion from gross income of Roth IRA distributions. Sets forth provisions concerning basis, business transactions, and nonrecognition transactions. Establishes rules for exclusion from gross income, rules relating to deductions, and rules for the rental of real estate. Requires a trust or estate to prepay the Simplified USA Tax for individuals. Sets the tax rate at 30 percent on the taxable income of a trust or estate when the taxable income exceeds $3,800. Sets forth rules concerning trusts and estates, including rules for credits, deductions, trust income, distributions, beneficiaries, charitable remainder trusts, reversionary interests, and funeral trusts. Renumbers the current chapter 2 (Tax on Self-Employment Income) of the IRC as chapter 3. Establishes a new chapter 2, "Simplified USA Tax for Businesses." States that the tax equals the amount by which the business tax exceeds the payroll tax credit. Defines the "business tax" as the sum of: (1) 8 percent of the portion of the gross profits of the business entity for the taxable year that does not exceed $150,000; and (2) 12 percent of such portion of the gross profits of the business entity for the taxable year that exceeds $150,000. Directs the Secretary to prescribe rules under which the gross profits of business entities under common control are aggregated for purposes of applying the benefit of the lower rate. States that such rules shall be similar to rules applicable under IRC sections 1551 (Disallowance of the benefits of the graduated corporate rates and accumulated credit) and 1561 (Limitations on certain multiple tax benefits in the case of controlled corporations). Defines the "payroll tax credit" as a credit for the social security, railroad retirement, and hospital insurance taxes paid by an employer. Sets forth subchapters governing: (1) the basic rules for the business tax; (2) capital contributions, mergers, acquisitions, and distributions; (3) accounting method rules; (4) land and rental property; (5) insurance and financial products; (6) financial intermediation and financial institutions; (7) tax-exempt organizations; (8) cooperatives; (9) sourcing rules; (10) business conducted in a possession; (11) the payroll tax credit; (12) the import tax (as a general rule, eleven percent of the customs value of property or services); and (12) transition, administration, and consolidated returns (permitted, if it would have been permitted under the IRC provisions governing consolidated returns and such provisions were applied by treating each business entity as a corporation and its owners or partners as shareholders). Provides, in general, that subchapter D (Deferred Compensation) of chapter 1 of the IRC is saved. Repeals Subtitle B (Estate and Gift Taxes) of the IRC.
United States · United States Congress · 8 January 2003
Broadband Internet Access Act of 2003 - Amends the Internal Revenue Code to establish the broadband credit which shall be the sum of: (1) the current generation broadband credit; plus (2) the next generation broadband credit. Defines terms.
United States · United States Congress · 8 January 2003
Houses of Worship Free Speech Restoration Act - Amends the Internal Revenue Code to state that churches and other houses of worship shall not lose such designation because of the content, preparation, or presentation of any homily, sermon, teaching, dialectic, or other presentation made during religious services or gatherings. States that such provision shall not affect campaign finance laws under the Federal Election Campaign Act of 1971.
United States · United States Congress · 8 January 2003
Treatment of Children's Deformities Act of 2003 - Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974, and the Internal Revenue Code to set standards requiring that group and individual health insurance and group health plans provide coverage for treatment of a minor child's congenital or developmental deformity or disorder due to trauma, infection, tumor, or disease.
United States · United States Congress · 8 January 2003
Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.
United States · United States Congress · 8 January 2003
Declares that the House of Representatives: (1) supports the goals of Catholic Schools Week; and (2) congratulates Catholic schools, students, parents, and teachers across the Nation for their ongoing contributions to education, and for the key role they play in promoting and ensuring a brighter, stronger future for this Nation.
United States · United States Congress · 7 January 2003
Law Enforcement Officers Safety Act of 2003 - Amends the Federal criminal code to authorize qualified law enforcement officers (including certain qualified retired officers) carrying the photographic identification issued by their governmental agency, notwithstanding State or local laws, to carry a concealed firearm. Provides that such authorization shall not supersede State laws that: (1) permit private entities to prohibit the possession of concealed firearms on their property; or (2) prohibit the possession of firearms on State or local government property. Excludes from the definition of "firearm" any machine gun, firearm silencer, or destructive device.
United States · United States Congress · 7 January 2003
Second Amendment Rights Protection Act of 2003 - Amends the Brady Handgun Violence Prevention Act to prohibit the use of appropriated funds for: (1) any system to implement the Act that does not require and result in the immediate destruction of all information submitted by or on behalf of any person who has been determined not to be prohibited from owning a firearm; and (2) the implementation or collection of any tax or fee by any Federal officer, agent, or employee, or by any State or local officer or agent acting on behalf of the United States in connection with such implementation. Authorizes any person aggrieved by a violation of this Act to bring an action in Federal district court and, if successful, to receive damages, punitive damages, and such other remedies as the court may determine to be appropriate, including a reasonable attorney's fee.
United States · United States Congress · 7 January 2003
Blind Empowerment Act of 2003 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to increase, by specified increments over five years, the level of earnings demonstrating the ability of a blind person to engage in substantial gainful activity for purposes of determining disability insurance benefit payments.
United States · United States Congress · 7 January 2003
Museum and Library Services Act of 2003 - Amends the Museum and Library Services Act (MLSA) and the Library Services and Technology Act (LSTA, which is subchapter B of MLSA) to extend authorizations of appropriations and revise programs under such Acts. Prohibits projects which are determined to be obscene from receiving funds under MLSA. Amends MLSA to establish the National Museum and Library Services Board, within the Institute of Museum and Library Services (IMLS). (Eliminates a National Museum Services Board.) Requires the IMLS Director to: (1) ensure coordination with certain activities under the Elementary and Secondary Education Act of 1965, as amended by the No Child Left Behind Act of 2001 (Public Law 107-110), and other Federal activities; and (2) conduct and publish analyses of museum and library services impact. Revises requirements for annual national awards to outstanding libraries and museums that have made significant contributions in service to their communities. Includes specified entities under the term museum, for MLSA purposes. Revises museum services activities. Entitles subchapter C of MLSA as the Museum Services Act. Amends LSTA to provide for: (1) an increased portion for administrative costs; (2) an increased alternative minimum allotment to States under certain conditions; (3) State plans once every five years, as determined by the IMLS Director; (4) additional uses of grants to States for library programs; and (5) recruitment of library and information science personnel under the program of national leadership grants, contracts, and cooperative agreements. Repeals requirements under the National Commission on Libraries and Information Science Act relating to Commission responsibilities to: (1) advise the IMLS Director; and (2) meet with the National Museum Services Board, which is eliminated by this Act.
United States · United States Congress · 7 January 2003
Project Exile Safe Streets and Neighborhoods Act of 2003- Amends the Violent Crime Control and Law Enforcement Act of 1994 to direct the Attorney General to provide firearms sentencing incentive grants to eligible States that: (1) demonstrate that they have implemented laws requiring that any person who uses or carries a firearm in any violent crime or serious drug trafficking crime be sentenced to not less than five years in prison (without the possibility of parole) in addition to the punishment provided for such crime, or requiring that any person who possesses a firearm, having at least one prior conviction for a violent crime, be sentenced to five years' imprisonment (without the possibility of parole); or (2) can demonstrate that they have in effect an equivalent Federal prosecution agreement; and (3) demonstrate that they have or will implement a public awareness and community support program that seeks to build support for, and warns potential violators of, such firearms sentencing laws; and (4) provide assurances that they will coordinate with Federal prosecutors and Federal law enforcement agencies and will allocate resources to reduce crime in high-crime areas. Sets forth allowable uses for such grants, including to: (1) support law enforcement agencies, prosecutors, courts, probation officers, correctional officers, the juvenile justice system, the improvement of criminal history records, or case management programs involving the sharing of information about serious offenders; (2) carry out such a public awareness and community support program; and (3) build or expand correctional facilities.
United States · United States Congress · 7 January 2003
Notch Fairness Act of 2003 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to revise the formula for the computation of minimum Old Age Insurance benefits for individuals who reached age 65 in or after 1979 and to whom applies the 15-year transition period for the changes in benefit computation rules enacted in the Social Security Amendments of 1977. Sets forth a schedule of additional benefit increases for such beneficiaries (and related beneficiaries), with percentages declining from 55 percent to five percent and keyed to the year an individual became eligible for such benefits between 1979 and 1988. Allows such beneficiaries, in the alternative, to receive lump sum payments over four years totaling $5,000.
United States · United States Congress · 7 January 2003
Prohibits the United States from operating a U.S. consulate in Jerusalem unless it is under the supervision of the U.S. Ambassador to Israel. Requires any official U.S. Government document which lists countries and their capital cities to identify Jerusalem as the capital of Israel. Declares that, for purposes of registration of birth, certification of nationality, or issuance of a passport of a U.S. citizen born in the city of Jerusalem, the Secretary of State shall, upon the citizen's (or the citizen's legal guardian's) request, record the place of birth as Israel.
United States · United States Congress · 7 January 2003
Citizen Involvement in Campaigns Act of 2003 - Permits an individual a tax credit of up to $200 ($400 in the case of a joint return), equal to the verified amount of certain political contributions the individual made during the taxable year. Denies a deduction for any amount taken into account in determining the credit permitted in this Act. Allows a deduction of up to $600 ($1200 for a joint return). Allows the deduction whether or not a taxpayer itemizes other deductions.
![Official portrait of Rep. English, Phil [R-PA-3]](https://www.congress.gov/img/member/e000187_200.jpg)