{"database": "openregs", "table": "legislation", "rows": [["100-hr-4434", 100, "hr", 4434, "Toddler Tax Credit Act of 1988", "Taxation", "1988-04-20", "1988-04-20", "Referred to House Committee on Ways and Means.", "House", "Rep. Schulze, Richard T. [R-PA-5]", "PA", "R", "S000146", 27, "Toddler Tax Credit Act of 1988 - Amends the Internal Revenue Code to allow an individual a refundable income tax credit for each dependent child under the age of six.  Establishes the credit percentage at:  (1) 15 percent for a single qualified dependent; and (2) ten percent for each of three additional qualified dependents.  Reduces the credit percentage for taxpayers whose earned income exceeds $8,000 (credit minimum is $750 per qualified dependent) and for taxpayers subject to alternative minimum tax.  Directs the Secretary of the Treasury to prescribe tables for determining the credit amount.  Applies phase-in amounts for tax years 1989 through 1991.  Indexes post-1993 credit amounts. Provides for advance toddler tax credit payments by employers to employees who provide certification of eligibility.  Requires taxpayers to file information returns to reflect such payments. Disallows:  (1) the earned income tax credit to taxpayers eligible for the toddler tax credit; and (2) application of the dependent care credit in connection with a dependent child under the age of six.", "2025-08-28T20:07:42Z", "https://www.congress.gov/bill/100th-congress/house-bill/4434"]], "columns": ["bill_id", "congress", "bill_type", "bill_number", "title", "policy_area", "introduced_date", "latest_action_date", "latest_action_text", "origin_chamber", "sponsor_name", "sponsor_state", "sponsor_party", "sponsor_bioguide_id", "cosponsor_count", "summary_text", "update_date", "url"], "primary_keys": ["bill_id"], "primary_key_values": ["100-hr-4434"], "units": {}, "query_ms": 0.2924990840256214, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}