21 st Century Worker Tax Cut Act

21st Century Worker Tax Cut Act

This bill allows a married taxpayer who files a joint tax return and has at least one qualifying child under the age of 12 a tax credit for 10% of the lesser of $10,000 or the earned income of the spouse with the lower amount of earned income for the taxable year. The credit is denied to nonresident aliens and to taxpayers who fail to include certain identifying information on their tax returns.