21.   In addition to reducing income tax rates, the bill gradually doubles the child credit and applies it to many low-income families who cannot currently claim the credit.

22.   In previous Republican-sponsored proposals, the child credit was to be applied before the earned income tax credit was taken into account.

23.   It is the same as the child care credit.

24.   Lawmakers have considered a measure that would prevent the alternative minimum tax from reducing the value of the child credit for families with three or more children.

25.   Many lower- and middle-income families who already claim the earned income tax credit or the dependent-care credit would not receive the full child credit.

26.   More important, several provisions including a child tax credit and a credit for pension savings would be geared to low- and moderate-income families.

27.   Neither do they get any benefits from new individual retirement accounts or child credits or higher education credits.

28.   Most of that, however, comes not from lower tax rates but from an increased child credit.

29.   People in lower tax brackets might find that the child care credit is better.

30.   Other conservatives have complained that the child credit does nothing to encourage savings and investment.