41.   The best amendment they added would make the higher child credit partially refundable as a payment to Americans who pay no income taxes.

42.   The details of the child credit are also certain to be hotly debated.

43.   The eligibility rules for the child tax credit are also complex.

44.   The House bill would have made the child credit available only to families who have to pay federal income taxes.

45.   The largest component of each tax cut is a child tax credit for families.

46.   The new tax bill includes a child tax credit.

47.   The Republicans argue that many such families pay little or no income tax, so giving them the child tax credits would be a form of welfare.

48.   The Senate bill, unlike the House version, allows the working poor to claim a portion of the child credit even if they pay no income taxes.

49.   The speaker said any final budget agreement must include tax cuts, including a reduction in capital gains taxes as well as a child tax credit.

50.   The White House defended the structure of the Bush cuts, saying that it has benefits targeted toward low-income workers, such as the increased child tax credit.