31.   Poor families who owe no tax cannot take advantage of a child tax credit.

32.   President Clinton wants to spend it for child care tax credits, more teachers and school construction.

33.   Republicans say their child tax credits are family-friendly.

34.   Republicans say they could accept that so long as the federal government holds on to the annual child credit until a family has paid income taxes for three years.

35.   Savings will likely come from capital gains relief, an expanded child tax credit, expanded IRA-type savings plans and lower estate taxes.

36.   Second, the income limits to qualify for the child credit are not indexed for inflation.

37.   Some simple math will help you decide whether the child care tax credit or the day care reimbursement program works best for you.

38.   Social conservatives like Gary L. Bauer, president of the Family Research Council, see the child tax credit as the most important item in the tax package.

39.   The child tax credit is just one element of the tax-cutting package that Congress is about to take up.

40.   The child tax credit is a favorite of the religious right, which has mustered considerable support for it.