id	sid	tid	token	lemma	pos
taxlaw-2805	1	1	note	note	VERB
taxlaw-2805	1	2	time	time	NOUN
taxlaw-2805	1	3	for	for	SCONJ
taxlaw-2805	1	4	the	the	DET
taxlaw-2805	1	5	child	child	NOUN
taxlaw-2805	1	6	tax	tax	NOUN
taxlaw-2805	1	7	credit	credit	NOUN
taxlaw-2805	1	8	to	to	PART
taxlaw-2805	1	9	grow	grow	VERB
taxlaw-2805	1	10	up	up	ADP
taxlaw-2805	1	11	:	:	PUNCT
taxlaw-2805	1	12	preserving	preserve	VERB
taxlaw-2805	1	13	the	the	DET
taxlaw-2805	1	14	credit	credit	NOUN
taxlaw-2805	1	15	's	's	PART
taxlaw-2805	1	16	availability	availability	NOUN
taxlaw-2805	1	17	and	and	CCONJ
taxlaw-2805	1	18	enhancing	enhance	VERB
taxlaw-2805	1	19	benefits	benefit	NOUN
taxlaw-2805	1	20	for	for	ADP
taxlaw-2805	1	21	families	family	NOUN
taxlaw-2805	1	22	jennifer	jennifer	PROPN
taxlaw-2805	1	23	mcgroarty	mcgroarty	PROPN
taxlaw-2805	2	1			PROPN
taxlaw-2805	3	1	abstract	abstract	ADJ
taxlaw-2805	3	2	the	the	DET
taxlaw-2805	3	3	child	child	NOUN
taxlaw-2805	3	4	tax	tax	NOUN
taxlaw-2805	3	5	credit	credit	NOUN
taxlaw-2805	3	6	is	be	AUX
taxlaw-2805	3	7	one	one	NUM
taxlaw-2805	3	8	of	of	ADP
taxlaw-2805	3	9	the	the	DET
taxlaw-2805	3	10	largest	large	ADJ
taxlaw-2805	3	11	subsidies	subsidy	NOUN
taxlaw-2805	3	12	in	in	ADP
taxlaw-2805	3	13	the	the	DET
taxlaw-2805	3	14	tax	tax	NOUN
taxlaw-2805	3	15	code	code	NOUN
taxlaw-2805	3	16	for	for	ADP
taxlaw-2805	3	17	families	family	NOUN
taxlaw-2805	3	18	with	with	ADP
taxlaw-2805	3	19	children	child	NOUN
taxlaw-2805	3	20	.	.	PUNCT
taxlaw-2805	4	1	the	the	DET
taxlaw-2805	4	2	ctc	ctc	PROPN
taxlaw-2805	4	3	provides	provide	VERB
taxlaw-2805	4	4	a	a	DET
taxlaw-2805	4	5	supplementary	supplementary	ADJ
taxlaw-2805	4	6	boost	boost	NOUN
taxlaw-2805	4	7	to	to	ADP
taxlaw-2805	4	8	families	family	NOUN
taxlaw-2805	4	9	by	by	ADP
taxlaw-2805	4	10	providing	provide	VERB
taxlaw-2805	4	11	cash	cash	NOUN
taxlaw-2805	4	12	income	income	NOUN
taxlaw-2805	4	13	when	when	SCONJ
taxlaw-2805	4	14	they	they	PRON
taxlaw-2805	4	15	do	do	AUX
taxlaw-2805	4	16	not	not	PART
taxlaw-2805	4	17	have	have	VERB
taxlaw-2805	4	18	income	income	NOUN
taxlaw-2805	4	19	tax	tax	NOUN
taxlaw-2805	4	20	liability	liability	NOUN
taxlaw-2805	4	21	.	.	PUNCT
taxlaw-2805	5	1	the	the	DET
taxlaw-2805	5	2	ctc	ctc	PROPN
taxlaw-2805	5	3	has	have	AUX
taxlaw-2805	5	4	more	more	ADV
taxlaw-2805	5	5	recently	recently	ADV
taxlaw-2805	5	6	been	be	AUX
taxlaw-2805	5	7	used	use	VERB
taxlaw-2805	5	8	as	as	ADP
taxlaw-2805	5	9	an	an	DET
taxlaw-2805	5	10	economic	economic	ADJ
taxlaw-2805	5	11	recovery	recovery	NOUN
taxlaw-2805	5	12	measure	measure	NOUN
taxlaw-2805	5	13	and	and	CCONJ
taxlaw-2805	5	14	as	as	ADP
taxlaw-2805	5	15	a	a	DET
taxlaw-2805	5	16	work	work	NOUN
taxlaw-2805	5	17	incentive	incentive	NOUN
taxlaw-2805	5	18	.	.	PUNCT
taxlaw-2805	6	1	however	however	ADV
taxlaw-2805	6	2	,	,	PUNCT
taxlaw-2805	6	3	the	the	DET
taxlaw-2805	6	4	credit	credit	NOUN
taxlaw-2805	6	5	's	's	PART
taxlaw-2805	6	6	own	own	ADJ
taxlaw-2805	6	7	structure	structure	NOUN
taxlaw-2805	6	8	undermines	undermine	VERB
taxlaw-2805	6	9	its	its	PRON
taxlaw-2805	6	10	ability	ability	NOUN
taxlaw-2805	6	11	to	to	PART
taxlaw-2805	6	12	serve	serve	VERB
taxlaw-2805	6	13	these	these	DET
taxlaw-2805	6	14	purposes	purpose	NOUN
taxlaw-2805	6	15	.	.	PUNCT
taxlaw-2805	7	1	the	the	DET
taxlaw-2805	7	2	credit	credit	NOUN
taxlaw-2805	7	3	should	should	AUX
taxlaw-2805	7	4	be	be	AUX
taxlaw-2805	7	5	structured	structure	VERB
taxlaw-2805	7	6	such	such	ADJ
taxlaw-2805	7	7	that	that	SCONJ
taxlaw-2805	7	8	it	it	PRON
taxlaw-2805	7	9	will	will	AUX
taxlaw-2805	7	10	further	further	VERB
taxlaw-2805	7	11	the	the	DET
taxlaw-2805	7	12	program	program	NOUN
taxlaw-2805	7	13	's	's	PART
taxlaw-2805	7	14	key	key	ADJ
taxlaw-2805	7	15	purposes	purpose	NOUN
taxlaw-2805	7	16	and	and	CCONJ
taxlaw-2805	7	17	remain	remain	VERB
taxlaw-2805	7	18	available	available	ADJ
taxlaw-2805	7	19	to	to	ADP
taxlaw-2805	7	20	more	more	ADJ
taxlaw-2805	7	21	lowincome	lowincome	NOUN
taxlaw-2805	7	22	families	family	NOUN
taxlaw-2805	7	23	.	.	PUNCT
taxlaw-2805	8	1	some	some	DET
taxlaw-2805	8	2	beneficial	beneficial	ADJ
taxlaw-2805	8	3	structural	structural	ADJ
taxlaw-2805	8	4	changes	change	NOUN
taxlaw-2805	8	5	include	include	VERB
taxlaw-2805	8	6	permanently	permanently	ADV
taxlaw-2805	8	7	setting	set	VERB
taxlaw-2805	8	8	the	the	DET
taxlaw-2805	8	9	refundability	refundability	NOUN
taxlaw-2805	8	10	threshold	threshold	NOUN
taxlaw-2805	8	11	at	at	ADP
taxlaw-2805	8	12	$	$	SYM
taxlaw-2805	8	13	3,000	3,000	NUM
taxlaw-2805	8	14	and	and	CCONJ
taxlaw-2805	8	15	insulating	insulate	VERB
taxlaw-2805	8	16	the	the	DET
taxlaw-2805	8	17	credit	credit	NOUN
taxlaw-2805	8	18	's	's	PART
taxlaw-2805	8	19	provisions	provision	NOUN
taxlaw-2805	8	20	from	from	ADP
taxlaw-2805	8	21	inflation	inflation	NOUN
taxlaw-2805	8	22	.	.	PUNCT
taxlaw-2805	9	1			PROPN
taxlaw-2805	9	2	j.d	j.d	PROPN
taxlaw-2805	9	3	.	.	PROPN
taxlaw-2805	9	4	2011	2011	NUM
taxlaw-2805	9	5	,	,	PUNCT
taxlaw-2805	9	6	columbia	columbia	PROPN
taxlaw-2805	9	7	law	law	PROPN
taxlaw-2805	9	8	school	school	NOUN
taxlaw-2805	9	9	;	;	PUNCT
taxlaw-2805	9	10	b.a	b.a	PROPN
taxlaw-2805	9	11	.	.	PROPN
taxlaw-2805	9	12	2006	2006	NUM
taxlaw-2805	9	13	,	,	PUNCT
taxlaw-2805	9	14	drew	draw	VERB
taxlaw-2805	9	15	university	university	NOUN
taxlaw-2805	9	16	.	.	PUNCT
taxlaw-2805	10	1	the	the	DET
taxlaw-2805	10	2	author	author	NOUN
taxlaw-2805	10	3	would	would	AUX
taxlaw-2805	10	4	like	like	VERB
taxlaw-2805	10	5	to	to	PART
taxlaw-2805	10	6	thank	thank	VERB
taxlaw-2805	10	7	anne	anne	PROPN
taxlaw-2805	10	8	lieberman	lieberman	PROPN
taxlaw-2805	10	9	for	for	ADP
taxlaw-2805	10	10	her	her	PRON
taxlaw-2805	10	11	outstanding	outstanding	ADJ
taxlaw-2805	10	12	editorial	editorial	ADJ
taxlaw-2805	10	13	assistance	assistance	NOUN
taxlaw-2805	10	14	and	and	CCONJ
taxlaw-2805	10	15	the	the	DET
taxlaw-2805	10	16	members	member	NOUN
taxlaw-2805	10	17	of	of	ADP
taxlaw-2805	10	18	the	the	DET
taxlaw-2805	10	19	columbia	columbia	PROPN
taxlaw-2805	10	20	journal	journal	PROPN
taxlaw-2805	10	21	of	of	ADP
taxlaw-2805	10	22	tax	tax	NOUN
taxlaw-2805	10	23	law	law	NOUN
taxlaw-2805	10	24	for	for	ADP
taxlaw-2805	10	25	their	their	PRON
taxlaw-2805	10	26	comments	comment	NOUN
taxlaw-2805	10	27	and	and	CCONJ
taxlaw-2805	10	28	editorial	editorial	ADJ
taxlaw-2805	10	29	work	work	NOUN
taxlaw-2805	10	30	.	.	PUNCT
taxlaw-2805	11	1	302	302	NUM
taxlaw-2805	11	2	columbia	columbia	PROPN
taxlaw-2805	11	3	journal	journal	PROPN
taxlaw-2805	11	4	of	of	ADP
taxlaw-2805	11	5	tax	tax	NOUN
taxlaw-2805	11	6	law	law	NOUN
taxlaw-2805	11	7	[	[	X
taxlaw-2805	11	8	vol.2:301	vol.2:301	PROPN
taxlaw-2805	11	9	i.	i.	NOUN
taxlaw-2805	11	10	introduction	introduction	NOUN
taxlaw-2805	11	11	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2805	11	12	302	302	NUM
taxlaw-2805	11	13	ii	ii	NOUN
taxlaw-2805	11	14	.	.	PUNCT
taxlaw-2805	12	1	the	the	DET
taxlaw-2805	12	2	child	child	NOUN
taxlaw-2805	12	3	tax	tax	NOUN
taxlaw-2805	12	4	credit	credit	NOUN
taxlaw-2805	12	5	...................................................................................	...................................................................................	PUNCT
taxlaw-2805	12	6	305	305	NUM
taxlaw-2805	12	7	a.	a.	NOUN
taxlaw-2805	12	8	structure	structure	NOUN
taxlaw-2805	12	9	of	of	ADP
taxlaw-2805	12	10	the	the	DET
taxlaw-2805	12	11	ctc	ctc	NOUN
taxlaw-2805	12	12	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2805	12	13	305	305	NUM
taxlaw-2805	12	14	b.	b.	NOUN
taxlaw-2805	12	15	history	history	NOUN
taxlaw-2805	12	16	of	of	ADP
taxlaw-2805	12	17	the	the	DET
taxlaw-2805	12	18	ctc	ctc	NOUN
taxlaw-2805	12	19	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2805	12	20	306	306	NUM
taxlaw-2805	12	21	c.	c.	NOUN
taxlaw-2805	12	22	availability	availability	NOUN
taxlaw-2805	12	23	and	and	CCONJ
taxlaw-2805	12	24	distribution	distribution	NOUN
taxlaw-2805	12	25	of	of	ADP
taxlaw-2805	12	26	the	the	DET
taxlaw-2805	12	27	ctc	ctc	NOUN
taxlaw-2805	12	28	.............................................................	.............................................................	PUNCT
taxlaw-2805	12	29	310	310	NUM
taxlaw-2805	12	30	iii	iii	NOUN
taxlaw-2805	12	31	.	.	PUNCT
taxlaw-2805	13	1	the	the	DET
taxlaw-2805	13	2	ctc	ctc	PROPN
taxlaw-2805	13	3	and	and	CCONJ
taxlaw-2805	13	4	other	other	ADJ
taxlaw-2805	13	5	tax	tax	NOUN
taxlaw-2805	13	6	code	code	NOUN
taxlaw-2805	13	7	subsidies	subsidy	NOUN
taxlaw-2805	13	8	for	for	ADP
taxlaw-2805	13	9	families	family	NOUN
taxlaw-2805	13	10	and	and	CCONJ
taxlaw-2805	13	11	children	child	NOUN
taxlaw-2805	13	12	................................................................................................................	................................................................................................................	PUNCT
taxlaw-2805	13	13	312	312	NUM
taxlaw-2805	13	14	iv	iv	NOUN
taxlaw-2805	13	15	.	.	PUNCT
taxlaw-2805	14	1	analysis	analysis	NOUN
taxlaw-2805	14	2	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-2805	14	3	317	317	NUM
taxlaw-2805	14	4	a.	a.	NOUN
taxlaw-2805	14	5	the	the	DET
taxlaw-2805	14	6	roles	role	NOUN
taxlaw-2805	14	7	of	of	ADP
taxlaw-2805	14	8	the	the	DET
taxlaw-2805	14	9	ctc	ctc	NOUN
taxlaw-2805	14	10	......................................................................................	......................................................................................	PUNCT
taxlaw-2805	14	11	317	317	NUM
taxlaw-2805	14	12	1	1	NUM
taxlaw-2805	14	13	.	.	PUNCT
taxlaw-2805	15	1	the	the	DET
taxlaw-2805	15	2	ctc	ctc	PROPN
taxlaw-2805	15	3	as	as	ADP
taxlaw-2805	15	4	an	an	DET
taxlaw-2805	15	5	economic	economic	ADJ
taxlaw-2805	15	6	recovery	recovery	NOUN
taxlaw-2805	15	7	measure	measure	NOUN
taxlaw-2805	15	8	and	and	CCONJ
taxlaw-2805	15	9	aid	aid	NOUN
taxlaw-2805	15	10	to	to	ADP
taxlaw-2805	15	11	impoverished	impoverished	ADJ
taxlaw-2805	15	12	families	family	NOUN
taxlaw-2805	15	13	.......................................................................	.......................................................................	PUNCT
taxlaw-2805	16	1	317	317	NUM
taxlaw-2805	16	2	2	2	NUM
taxlaw-2805	16	3	.	.	PUNCT
taxlaw-2805	17	1	the	the	DET
taxlaw-2805	17	2	ctc	ctc	PROPN
taxlaw-2805	17	3	as	as	ADP
taxlaw-2805	17	4	a	a	DET
taxlaw-2805	17	5	work	work	NOUN
taxlaw-2805	17	6	incentive	incentive	NOUN
taxlaw-2805	17	7	......................................................................	......................................................................	PUNCT
taxlaw-2805	17	8	319	319	NUM
taxlaw-2805	17	9	b.	b.	NOUN
taxlaw-2805	17	10	the	the	DET
taxlaw-2805	17	11	structure	structure	NOUN
taxlaw-2805	17	12	of	of	ADP
taxlaw-2805	17	13	the	the	DET
taxlaw-2805	17	14	ctc	ctc	NOUN
taxlaw-2805	17	15	undermines	undermine	VERB
taxlaw-2805	17	16	its	its	PRON
taxlaw-2805	17	17	purposes	purpose	NOUN
taxlaw-2805	17	18	.............................................	.............................................	PUNCT
taxlaw-2805	17	19	321	321	NUM
taxlaw-2805	17	20	1	1	NUM
taxlaw-2805	17	21	.	.	PUNCT
taxlaw-2805	18	1	the	the	DET
taxlaw-2805	18	2	effects	effect	NOUN
taxlaw-2805	18	3	of	of	ADP
taxlaw-2805	18	4	inflation	inflation	NOUN
taxlaw-2805	18	5	................................................................................	................................................................................	PUNCT
taxlaw-2805	18	6	321	321	NUM
taxlaw-2805	18	7	2	2	NUM
taxlaw-2805	18	8	.	.	PUNCT
taxlaw-2805	18	9	consequences	consequence	NOUN
taxlaw-2805	18	10	associated	associate	VERB
taxlaw-2805	18	11	with	with	ADP
taxlaw-2805	18	12	future	future	ADJ
taxlaw-2805	18	13	structural	structural	ADJ
taxlaw-2805	18	14	changes	change	NOUN
taxlaw-2805	18	15	to	to	ADP
taxlaw-2805	18	16	the	the	DET
taxlaw-2805	18	17	ctc	ctc	NOUN
taxlaw-2805	18	18	...........	...........	PUNCT
taxlaw-2805	18	19	323	323	NUM
taxlaw-2805	18	20	v.	v.	ADP
taxlaw-2805	18	21	conclusion	conclusion	NOUN
taxlaw-2805	18	22	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2805	18	23	326	326	NUM
taxlaw-2805	18	24	i.	i.	NOUN
taxlaw-2805	18	25	introduction	introduction	NOUN
taxlaw-2805	18	26	for	for	ADP
taxlaw-2805	18	27	several	several	ADJ
taxlaw-2805	18	28	decades	decade	NOUN
taxlaw-2805	18	29	,	,	PUNCT
taxlaw-2805	18	30	the	the	DET
taxlaw-2805	18	31	government	government	NOUN
taxlaw-2805	18	32	has	have	AUX
taxlaw-2805	18	33	used	use	VERB
taxlaw-2805	18	34	the	the	DET
taxlaw-2805	18	35	tax	tax	NOUN
taxlaw-2805	18	36	code	code	NOUN
taxlaw-2805	18	37	to	to	PART
taxlaw-2805	18	38	provide	provide	VERB
taxlaw-2805	18	39	subsidies	subsidy	NOUN
taxlaw-2805	18	40	for	for	ADP
taxlaw-2805	18	41	families	family	NOUN
taxlaw-2805	18	42	caring	care	VERB
taxlaw-2805	18	43	for	for	ADP
taxlaw-2805	18	44	children	child	NOUN
taxlaw-2805	18	45	.	.	PUNCT
taxlaw-2805	19	1	the	the	DET
taxlaw-2805	19	2	child	child	NOUN
taxlaw-2805	19	3	tax	tax	NOUN
taxlaw-2805	19	4	credit	credit	NOUN
taxlaw-2805	19	5	(	(	PUNCT
taxlaw-2805	19	6	ctc	ctc	PROPN
taxlaw-2805	19	7	)	)	PUNCT
taxlaw-2805	19	8	,	,	PUNCT
taxlaw-2805	19	9	enacted	enact	VERB
taxlaw-2805	19	10	in	in	ADP
taxlaw-2805	19	11	1997	1997	NUM
taxlaw-2805	19	12	,	,	PUNCT
taxlaw-2805	19	13	is	be	AUX
taxlaw-2805	19	14	among	among	ADP
taxlaw-2805	19	15	these	these	DET
taxlaw-2805	19	16	subsidies	subsidy	NOUN
taxlaw-2805	19	17	.	.	PUNCT
taxlaw-2805	20	1	over	over	ADP
taxlaw-2805	20	2	time	time	NOUN
taxlaw-2805	20	3	,	,	PUNCT
taxlaw-2805	20	4	the	the	DET
taxlaw-2805	20	5	ctc	ctc	NOUN
taxlaw-2805	20	6	has	have	AUX
taxlaw-2805	20	7	become	become	VERB
taxlaw-2805	20	8	one	one	NUM
taxlaw-2805	20	9	of	of	ADP
taxlaw-2805	20	10	the	the	DET
taxlaw-2805	20	11	largest	large	ADJ
taxlaw-2805	20	12	subsidies	subsidy	NOUN
taxlaw-2805	20	13	benefiting	benefit	VERB
taxlaw-2805	20	14	children	child	NOUN
taxlaw-2805	20	15	in	in	ADP
taxlaw-2805	20	16	the	the	DET
taxlaw-2805	20	17	tax	tax	NOUN
taxlaw-2805	20	18	code	code	NOUN
taxlaw-2805	20	19	.	.	PUNCT
taxlaw-2805	21	1	one	one	NUM
taxlaw-2805	21	2	of	of	ADP
taxlaw-2805	21	3	the	the	DET
taxlaw-2805	21	4	primary	primary	ADJ
taxlaw-2805	21	5	benefits	benefit	NOUN
taxlaw-2805	21	6	of	of	ADP
taxlaw-2805	21	7	the	the	DET
taxlaw-2805	21	8	ctc	ctc	NOUN
taxlaw-2805	21	9	is	be	AUX
taxlaw-2805	21	10	its	its	PRON
taxlaw-2805	21	11	refundability	refundability	NOUN
taxlaw-2805	21	12	feature	feature	NOUN
taxlaw-2805	21	13	,	,	PUNCT
taxlaw-2805	21	14	which	which	PRON
taxlaw-2805	21	15	allows	allow	VERB
taxlaw-2805	21	16	low	low	ADJ
taxlaw-2805	21	17	-	-	PUNCT
taxlaw-2805	21	18	income	income	NOUN
taxlaw-2805	21	19	families	family	NOUN
taxlaw-2805	21	20	without	without	ADP
taxlaw-2805	21	21	any	any	DET
taxlaw-2805	21	22	tax	tax	NOUN
taxlaw-2805	21	23	liability	liability	NOUN
taxlaw-2805	21	24	to	to	PART
taxlaw-2805	21	25	receive	receive	VERB
taxlaw-2805	21	26	a	a	DET
taxlaw-2805	21	27	cash	cash	NOUN
taxlaw-2805	21	28	refund	refund	NOUN
taxlaw-2805	21	29	instead	instead	ADV
taxlaw-2805	21	30	of	of	ADP
taxlaw-2805	21	31	a	a	DET
taxlaw-2805	21	32	reduction	reduction	NOUN
taxlaw-2805	21	33	of	of	ADP
taxlaw-2805	21	34	tax	tax	NOUN
taxlaw-2805	21	35	liability	liability	NOUN
taxlaw-2805	21	36	.	.	PUNCT
taxlaw-2805	22	1	the	the	DET
taxlaw-2805	22	2	ctc	ctc	NOUN
taxlaw-2805	22	3	sets	set	VERB
taxlaw-2805	22	4	forth	forth	ADP
taxlaw-2805	22	5	a	a	DET
taxlaw-2805	22	6	minimum	minimum	ADJ
taxlaw-2805	22	7	level	level	NOUN
taxlaw-2805	22	8	of	of	ADP
taxlaw-2805	22	9	income	income	NOUN
taxlaw-2805	22	10	,	,	PUNCT
taxlaw-2805	22	11	called	call	VERB
taxlaw-2805	22	12	the	the	DET
taxlaw-2805	22	13	refundability	refundability	NOUN
taxlaw-2805	22	14	threshold	threshold	NOUN
taxlaw-2805	22	15	,	,	PUNCT
taxlaw-2805	22	16	which	which	PRON
taxlaw-2805	22	17	families	family	NOUN
taxlaw-2805	22	18	must	must	AUX
taxlaw-2805	22	19	meet	meet	VERB
taxlaw-2805	22	20	in	in	ADP
taxlaw-2805	22	21	order	order	NOUN
taxlaw-2805	22	22	to	to	PART
taxlaw-2805	22	23	receive	receive	VERB
taxlaw-2805	22	24	the	the	DET
taxlaw-2805	22	25	refund	refund	NOUN
taxlaw-2805	22	26	.	.	PUNCT
taxlaw-2805	23	1	the	the	DET
taxlaw-2805	23	2	ctc	ctc	PROPN
taxlaw-2805	23	3	is	be	AUX
taxlaw-2805	23	4	currently	currently	ADV
taxlaw-2805	23	5	in	in	ADP
taxlaw-2805	23	6	its	its	PRON
taxlaw-2805	23	7	most	most	ADV
taxlaw-2805	23	8	expansive	expansive	ADJ
taxlaw-2805	23	9	itineration	itineration	NOUN
taxlaw-2805	23	10	—	—	PUNCT
taxlaw-2805	23	11	the	the	DET
taxlaw-2805	23	12	credit	credit	NOUN
taxlaw-2805	23	13	is	be	AUX
taxlaw-2805	23	14	at	at	ADP
taxlaw-2805	23	15	its	its	PRON
taxlaw-2805	23	16	highest	high	ADJ
taxlaw-2805	23	17	level	level	NOUN
taxlaw-2805	23	18	and	and	CCONJ
taxlaw-2805	23	19	the	the	DET
taxlaw-2805	23	20	refundability	refundability	NOUN
taxlaw-2805	23	21	threshold	threshold	NOUN
taxlaw-2805	23	22	is	be	AUX
taxlaw-2805	23	23	at	at	ADP
taxlaw-2805	23	24	its	its	PRON
taxlaw-2805	23	25	lowest	low	ADJ
taxlaw-2805	23	26	.	.	PUNCT
taxlaw-2805	24	1	the	the	DET
taxlaw-2805	24	2	refundable	refundable	ADJ
taxlaw-2805	24	3	portion	portion	NOUN
taxlaw-2805	24	4	of	of	ADP
taxlaw-2805	24	5	the	the	DET
taxlaw-2805	24	6	credit	credit	NOUN
taxlaw-2805	24	7	is	be	AUX
taxlaw-2805	24	8	meant	mean	VERB
taxlaw-2805	24	9	to	to	PART
taxlaw-2805	24	10	serve	serve	VERB
taxlaw-2805	24	11	as	as	ADP
taxlaw-2805	24	12	a	a	DET
taxlaw-2805	24	13	supplementary	supplementary	ADJ
taxlaw-2805	24	14	boost	boost	NOUN
taxlaw-2805	24	15	to	to	AUX
taxlaw-2805	24	16	income	income	VERB
taxlaw-2805	24	17	for	for	ADP
taxlaw-2805	24	18	families	family	NOUN
taxlaw-2805	24	19	with	with	ADP
taxlaw-2805	24	20	children	child	NOUN
taxlaw-2805	24	21	.	.	PUNCT
taxlaw-2805	25	1	more	more	ADV
taxlaw-2805	25	2	recently	recently	ADV
taxlaw-2805	25	3	,	,	PUNCT
taxlaw-2805	25	4	the	the	DET
taxlaw-2805	25	5	credit	credit	NOUN
taxlaw-2805	25	6	has	have	AUX
taxlaw-2805	25	7	been	be	AUX
taxlaw-2805	25	8	used	use	VERB
taxlaw-2805	25	9	as	as	ADP
taxlaw-2805	25	10	an	an	DET
taxlaw-2805	25	11	economic	economic	ADJ
taxlaw-2805	25	12	recovery	recovery	NOUN
taxlaw-2805	25	13	measure	measure	NOUN
taxlaw-2805	25	14	as	as	ADV
taxlaw-2805	25	15	well	well	ADV
taxlaw-2805	25	16	as	as	ADP
taxlaw-2805	25	17	aid	aid	NOUN
taxlaw-2805	25	18	for	for	ADP
taxlaw-2805	25	19	low	low	ADJ
taxlaw-2805	25	20	-	-	PUNCT
taxlaw-2805	25	21	income	income	NOUN
taxlaw-2805	25	22	families	family	NOUN
taxlaw-2805	25	23	,	,	PUNCT
taxlaw-2805	25	24	easing	ease	VERB
taxlaw-2805	25	25	tax	tax	NOUN
taxlaw-2805	25	26	burdens	burden	NOUN
taxlaw-2805	25	27	2011	2011	NUM
taxlaw-2805	25	28	]	]	PUNCT
taxlaw-2805	25	29	time	time	NOUN
taxlaw-2805	25	30	for	for	SCONJ
taxlaw-2805	25	31	the	the	DET
taxlaw-2805	25	32	child	child	NOUN
taxlaw-2805	25	33	tax	tax	NOUN
taxlaw-2805	25	34	credit	credit	NOUN
taxlaw-2805	25	35	to	to	PART
taxlaw-2805	25	36	grow	grow	VERB
taxlaw-2805	25	37	up	up	ADV
taxlaw-2805	25	38	303	303	NUM
taxlaw-2805	25	39	and	and	CCONJ
taxlaw-2805	25	40	helping	help	VERB
taxlaw-2805	25	41	to	to	PART
taxlaw-2805	25	42	stabilize	stabilize	VERB
taxlaw-2805	25	43	the	the	DET
taxlaw-2805	25	44	financial	financial	ADJ
taxlaw-2805	25	45	condition	condition	NOUN
taxlaw-2805	25	46	of	of	ADP
taxlaw-2805	25	47	low	low	ADJ
taxlaw-2805	25	48	-	-	PUNCT
taxlaw-2805	25	49	income	income	NOUN
taxlaw-2805	25	50	families	family	NOUN
taxlaw-2805	25	51	.	.	PUNCT
taxlaw-2805	26	1	the	the	DET
taxlaw-2805	26	2	credit	credit	NOUN
taxlaw-2805	26	3	also	also	ADV
taxlaw-2805	26	4	acts	act	VERB
taxlaw-2805	26	5	as	as	ADP
taxlaw-2805	26	6	a	a	DET
taxlaw-2805	26	7	work	work	NOUN
taxlaw-2805	26	8	incentive	incentive	NOUN
taxlaw-2805	26	9	similar	similar	ADJ
taxlaw-2805	26	10	to	to	ADP
taxlaw-2805	26	11	the	the	DET
taxlaw-2805	26	12	earned	earn	VERB
taxlaw-2805	26	13	income	income	NOUN
taxlaw-2805	26	14	tax	tax	NOUN
taxlaw-2805	26	15	credit	credit	NOUN
taxlaw-2805	26	16	.	.	PUNCT
taxlaw-2805	27	1	the	the	DET
taxlaw-2805	27	2	credit	credit	NOUN
taxlaw-2805	27	3	’s	’s	PART
taxlaw-2805	27	4	own	own	ADJ
taxlaw-2805	27	5	structure	structure	NOUN
taxlaw-2805	27	6	,	,	PUNCT
taxlaw-2805	27	7	however	however	ADV
taxlaw-2805	27	8	,	,	PUNCT
taxlaw-2805	27	9	undermines	undermine	VERB
taxlaw-2805	27	10	its	its	PRON
taxlaw-2805	27	11	ability	ability	NOUN
taxlaw-2805	27	12	to	to	PART
taxlaw-2805	27	13	serve	serve	VERB
taxlaw-2805	27	14	these	these	DET
taxlaw-2805	27	15	purposes	purpose	NOUN
taxlaw-2805	27	16	.	.	PUNCT
taxlaw-2805	28	1	currently	currently	ADV
taxlaw-2805	28	2	,	,	PUNCT
taxlaw-2805	28	3	the	the	DET
taxlaw-2805	28	4	most	most	ADV
taxlaw-2805	28	5	beneficial	beneficial	ADJ
taxlaw-2805	28	6	aspects	aspect	NOUN
taxlaw-2805	28	7	of	of	ADP
taxlaw-2805	28	8	the	the	DET
taxlaw-2805	28	9	credit	credit	NOUN
taxlaw-2805	28	10	are	be	AUX
taxlaw-2805	28	11	subject	subject	ADJ
taxlaw-2805	28	12	to	to	ADP
taxlaw-2805	28	13	inflation	inflation	NOUN
taxlaw-2805	28	14	and	and	CCONJ
taxlaw-2805	28	15	the	the	DET
taxlaw-2805	28	16	threat	threat	NOUN
taxlaw-2805	28	17	of	of	ADP
taxlaw-2805	28	18	future	future	ADJ
taxlaw-2805	28	19	expiration	expiration	NOUN
taxlaw-2805	28	20	of	of	ADP
taxlaw-2805	28	21	provisions	provision	NOUN
taxlaw-2805	28	22	.	.	PUNCT
taxlaw-2805	29	1	1	1	NUM
taxlaw-2805	29	2	this	this	DET
taxlaw-2805	29	3	inflation	inflation	NOUN
taxlaw-2805	29	4	risk	risk	NOUN
taxlaw-2805	29	5	interacts	interact	VERB
taxlaw-2805	29	6	perniciously	perniciously	ADV
taxlaw-2805	29	7	with	with	ADP
taxlaw-2805	29	8	the	the	DET
taxlaw-2805	29	9	refundability	refundability	NOUN
taxlaw-2805	29	10	threshold	threshold	NOUN
taxlaw-2805	29	11	,	,	PUNCT
taxlaw-2805	29	12	making	make	VERB
taxlaw-2805	29	13	the	the	DET
taxlaw-2805	29	14	credit	credit	NOUN
taxlaw-2805	29	15	increasingly	increasingly	ADV
taxlaw-2805	29	16	incapable	incapable	ADJ
taxlaw-2805	29	17	of	of	ADP
taxlaw-2805	29	18	fulfilling	fulfil	VERB
taxlaw-2805	29	19	its	its	PRON
taxlaw-2805	29	20	goals	goal	NOUN
taxlaw-2805	29	21	as	as	SCONJ
taxlaw-2805	29	22	inflation	inflation	NOUN
taxlaw-2805	29	23	rises	rise	VERB
taxlaw-2805	29	24	.	.	PUNCT
taxlaw-2805	30	1	additionally	additionally	ADV
taxlaw-2805	30	2	,	,	PUNCT
taxlaw-2805	30	3	expiration	expiration	NOUN
taxlaw-2805	30	4	of	of	ADP
taxlaw-2805	30	5	certain	certain	ADJ
taxlaw-2805	30	6	provisions	provision	NOUN
taxlaw-2805	30	7	would	would	AUX
taxlaw-2805	30	8	decrease	decrease	VERB
taxlaw-2805	30	9	the	the	DET
taxlaw-2805	30	10	effectiveness	effectiveness	NOUN
taxlaw-2805	30	11	of	of	ADP
taxlaw-2805	30	12	the	the	DET
taxlaw-2805	30	13	credit	credit	NOUN
taxlaw-2805	30	14	as	as	ADP
taxlaw-2805	30	15	an	an	DET
taxlaw-2805	30	16	economic	economic	ADJ
taxlaw-2805	30	17	recovery	recovery	NOUN
taxlaw-2805	30	18	measure	measure	NOUN
taxlaw-2805	30	19	,	,	PUNCT
taxlaw-2805	30	20	an	an	DET
taxlaw-2805	30	21	aid	aid	NOUN
taxlaw-2805	30	22	for	for	ADP
taxlaw-2805	30	23	impoverished	impoverished	ADJ
taxlaw-2805	30	24	families	family	NOUN
taxlaw-2805	30	25	,	,	PUNCT
taxlaw-2805	30	26	and	and	CCONJ
taxlaw-2805	30	27	an	an	DET
taxlaw-2805	30	28	additional	additional	ADJ
taxlaw-2805	30	29	support	support	NOUN
taxlaw-2805	30	30	for	for	ADP
taxlaw-2805	30	31	children	child	NOUN
taxlaw-2805	30	32	.	.	PUNCT
taxlaw-2805	31	1	section	section	PROPN
taxlaw-2805	31	2	ii	ii	PROPN
taxlaw-2805	31	3	of	of	ADP
taxlaw-2805	31	4	this	this	DET
taxlaw-2805	31	5	note	note	NOUN
taxlaw-2805	31	6	discusses	discuss	VERB
taxlaw-2805	31	7	the	the	DET
taxlaw-2805	31	8	structure	structure	NOUN
taxlaw-2805	31	9	of	of	ADP
taxlaw-2805	31	10	the	the	DET
taxlaw-2805	31	11	ctc	ctc	NOUN
taxlaw-2805	31	12	,	,	PUNCT
taxlaw-2805	31	13	including	include	VERB
taxlaw-2805	31	14	the	the	DET
taxlaw-2805	31	15	mechanics	mechanic	NOUN
taxlaw-2805	31	16	of	of	ADP
taxlaw-2805	31	17	the	the	DET
taxlaw-2805	31	18	refundable	refundable	ADJ
taxlaw-2805	31	19	portion	portion	NOUN
taxlaw-2805	31	20	of	of	ADP
taxlaw-2805	31	21	the	the	DET
taxlaw-2805	31	22	credit	credit	NOUN
taxlaw-2805	31	23	.	.	PUNCT
taxlaw-2805	32	1	the	the	DET
taxlaw-2805	32	2	most	most	ADV
taxlaw-2805	32	3	beneficial	beneficial	ADJ
taxlaw-2805	32	4	aspect	aspect	NOUN
taxlaw-2805	32	5	of	of	ADP
taxlaw-2805	32	6	the	the	DET
taxlaw-2805	32	7	credit	credit	NOUN
taxlaw-2805	32	8	is	be	AUX
taxlaw-2805	32	9	its	its	PRON
taxlaw-2805	32	10	refundability	refundability	NOUN
taxlaw-2805	32	11	feature	feature	NOUN
taxlaw-2805	32	12	,	,	PUNCT
taxlaw-2805	32	13	which	which	PRON
taxlaw-2805	32	14	provides	provide	VERB
taxlaw-2805	32	15	cash	cash	NOUN
taxlaw-2805	32	16	to	to	ADP
taxlaw-2805	32	17	low	low	ADJ
taxlaw-2805	32	18	-	-	PUNCT
taxlaw-2805	32	19	income	income	NOUN
taxlaw-2805	32	20	families	family	NOUN
taxlaw-2805	32	21	if	if	SCONJ
taxlaw-2805	32	22	they	they	PRON
taxlaw-2805	32	23	do	do	AUX
taxlaw-2805	32	24	not	not	PART
taxlaw-2805	32	25	have	have	VERB
taxlaw-2805	32	26	any	any	DET
taxlaw-2805	32	27	federal	federal	ADJ
taxlaw-2805	32	28	income	income	NOUN
taxlaw-2805	32	29	tax	tax	NOUN
taxlaw-2805	32	30	liability	liability	NOUN
taxlaw-2805	32	31	to	to	PART
taxlaw-2805	32	32	offset	offset	VERB
taxlaw-2805	32	33	against	against	ADP
taxlaw-2805	32	34	the	the	DET
taxlaw-2805	32	35	credit	credit	NOUN
taxlaw-2805	32	36	.	.	PUNCT
taxlaw-2805	33	1	this	this	DET
taxlaw-2805	33	2	section	section	NOUN
taxlaw-2805	33	3	also	also	ADV
taxlaw-2805	33	4	discusses	discuss	VERB
taxlaw-2805	33	5	the	the	DET
taxlaw-2805	33	6	history	history	NOUN
taxlaw-2805	33	7	of	of	ADP
taxlaw-2805	33	8	the	the	DET
taxlaw-2805	33	9	ctc	ctc	NOUN
taxlaw-2805	33	10	,	,	PUNCT
taxlaw-2805	33	11	including	include	VERB
taxlaw-2805	33	12	its	its	PRON
taxlaw-2805	33	13	many	many	ADJ
taxlaw-2805	33	14	revisions	revision	NOUN
taxlaw-2805	33	15	since	since	SCONJ
taxlaw-2805	33	16	its	its	PRON
taxlaw-2805	33	17	original	original	ADJ
taxlaw-2805	33	18	enactment	enactment	NOUN
taxlaw-2805	33	19	in	in	ADP
taxlaw-2805	33	20	1997	1997	NUM
taxlaw-2805	33	21	,	,	PUNCT
taxlaw-2805	33	22	as	as	ADV
taxlaw-2805	33	23	well	well	ADV
taxlaw-2805	33	24	as	as	ADP
taxlaw-2805	33	25	the	the	DET
taxlaw-2805	33	26	availability	availability	NOUN
taxlaw-2805	33	27	and	and	CCONJ
taxlaw-2805	33	28	distribution	distribution	NOUN
taxlaw-2805	33	29	of	of	ADP
taxlaw-2805	33	30	the	the	DET
taxlaw-2805	33	31	ctc	ctc	NOUN
taxlaw-2805	33	32	.	.	PUNCT
taxlaw-2805	34	1	the	the	DET
taxlaw-2805	34	2	ctc	ctc	PROPN
taxlaw-2805	34	3	’s	’s	PART
taxlaw-2805	34	4	benefits	benefit	NOUN
taxlaw-2805	34	5	are	be	AUX
taxlaw-2805	34	6	disproportionately	disproportionately	ADV
taxlaw-2805	34	7	distributed	distribute	VERB
taxlaw-2805	34	8	to	to	ADP
taxlaw-2805	34	9	families	family	NOUN
taxlaw-2805	34	10	with	with	ADP
taxlaw-2805	34	11	higher	high	ADJ
taxlaw-2805	34	12	incomes	income	NOUN
taxlaw-2805	34	13	,	,	PUNCT
taxlaw-2805	34	14	in	in	ADP
taxlaw-2805	34	15	part	part	NOUN
taxlaw-2805	34	16	because	because	SCONJ
taxlaw-2805	34	17	of	of	ADP
taxlaw-2805	34	18	the	the	DET
taxlaw-2805	34	19	statutorily	statutorily	ADV
taxlaw-2805	34	20	set	set	VERB
taxlaw-2805	34	21	refundability	refundability	NOUN
taxlaw-2805	34	22	threshold	threshold	NOUN
taxlaw-2805	34	23	.	.	PUNCT
taxlaw-2805	35	1	if	if	SCONJ
taxlaw-2805	35	2	the	the	DET
taxlaw-2805	35	3	threshold	threshold	NOUN
taxlaw-2805	35	4	at	at	ADP
taxlaw-2805	35	5	which	which	PRON
taxlaw-2805	35	6	families	family	NOUN
taxlaw-2805	35	7	can	can	AUX
taxlaw-2805	35	8	receive	receive	VERB
taxlaw-2805	35	9	refunds	refund	NOUN
taxlaw-2805	35	10	is	be	AUX
taxlaw-2805	35	11	too	too	ADV
taxlaw-2805	35	12	high	high	ADJ
taxlaw-2805	35	13	,	,	PUNCT
taxlaw-2805	35	14	then	then	ADV
taxlaw-2805	35	15	many	many	ADJ
taxlaw-2805	35	16	low	low	ADJ
taxlaw-2805	35	17	-	-	PUNCT
taxlaw-2805	35	18	income	income	NOUN
taxlaw-2805	35	19	families	family	NOUN
taxlaw-2805	35	20	in	in	ADP
taxlaw-2805	35	21	need	need	NOUN
taxlaw-2805	35	22	will	will	AUX
taxlaw-2805	35	23	not	not	PART
taxlaw-2805	35	24	receive	receive	VERB
taxlaw-2805	35	25	any	any	DET
taxlaw-2805	35	26	benefit	benefit	NOUN
taxlaw-2805	35	27	from	from	ADP
taxlaw-2805	35	28	the	the	DET
taxlaw-2805	35	29	credit	credit	NOUN
taxlaw-2805	35	30	.	.	PUNCT
taxlaw-2805	36	1	one	one	NUM
taxlaw-2805	36	2	potential	potential	ADJ
taxlaw-2805	36	3	solution	solution	NOUN
taxlaw-2805	36	4	for	for	ADP
taxlaw-2805	36	5	this	this	DET
taxlaw-2805	36	6	problem	problem	NOUN
taxlaw-2805	36	7	would	would	AUX
taxlaw-2805	36	8	be	be	AUX
taxlaw-2805	36	9	to	to	PART
taxlaw-2805	36	10	permanently	permanently	ADV
taxlaw-2805	36	11	reduce	reduce	VERB
taxlaw-2805	36	12	the	the	DET
taxlaw-2805	36	13	refundability	refundability	NOUN
taxlaw-2805	36	14	threshold	threshold	NOUN
taxlaw-2805	36	15	to	to	ADP
taxlaw-2805	36	16	$	$	SYM
taxlaw-2805	36	17	3,000	3,000	NUM
taxlaw-2805	36	18	.	.	PUNCT
taxlaw-2805	37	1	at	at	ADP
taxlaw-2805	37	2	this	this	DET
taxlaw-2805	37	3	level	level	NOUN
taxlaw-2805	37	4	,	,	PUNCT
taxlaw-2805	37	5	the	the	DET
taxlaw-2805	37	6	credit	credit	NOUN
taxlaw-2805	37	7	would	would	AUX
taxlaw-2805	37	8	continue	continue	VERB
taxlaw-2805	37	9	to	to	PART
taxlaw-2805	37	10	benefit	benefit	VERB
taxlaw-2805	37	11	the	the	DET
taxlaw-2805	37	12	families	family	NOUN
taxlaw-2805	37	13	most	most	ADV
taxlaw-2805	37	14	in	in	ADP
taxlaw-2805	37	15	need	need	NOUN
taxlaw-2805	37	16	.	.	PUNCT
taxlaw-2805	38	1	building	build	VERB
taxlaw-2805	38	2	on	on	ADP
taxlaw-2805	38	3	section	section	PROPN
taxlaw-2805	38	4	ii	ii	PROPN
taxlaw-2805	38	5	’s	’s	PART
taxlaw-2805	38	6	discussion	discussion	NOUN
taxlaw-2805	38	7	of	of	ADP
taxlaw-2805	38	8	structure	structure	NOUN
taxlaw-2805	38	9	,	,	PUNCT
taxlaw-2805	38	10	section	section	NOUN
taxlaw-2805	38	11	iii	iii	PROPN
taxlaw-2805	38	12	considers	consider	VERB
taxlaw-2805	38	13	the	the	DET
taxlaw-2805	38	14	interaction	interaction	NOUN
taxlaw-2805	38	15	between	between	ADP
taxlaw-2805	38	16	the	the	DET
taxlaw-2805	38	17	ctc	ctc	NOUN
taxlaw-2805	38	18	and	and	CCONJ
taxlaw-2805	38	19	other	other	ADJ
taxlaw-2805	38	20	tax	tax	NOUN
taxlaw-2805	38	21	code	code	NOUN
taxlaw-2805	38	22	provisions	provision	NOUN
taxlaw-2805	38	23	that	that	PRON
taxlaw-2805	38	24	benefit	benefit	VERB
taxlaw-2805	38	25	children	child	NOUN
taxlaw-2805	38	26	,	,	PUNCT
taxlaw-2805	38	27	such	such	ADJ
taxlaw-2805	38	28	as	as	ADP
taxlaw-2805	38	29	1	1	NUM
taxlaw-2805	38	30	tax	tax	NOUN
taxlaw-2805	38	31	relief	relief	NOUN
taxlaw-2805	38	32	,	,	PUNCT
taxlaw-2805	38	33	unemployment	unemployment	NOUN
taxlaw-2805	38	34	insurance	insurance	NOUN
taxlaw-2805	38	35	reauthorization	reauthorization	NOUN
taxlaw-2805	38	36	,	,	PUNCT
taxlaw-2805	38	37	and	and	CCONJ
taxlaw-2805	38	38	job	job	NOUN
taxlaw-2805	38	39	creation	creation	NOUN
taxlaw-2805	38	40	act	act	NOUN
taxlaw-2805	38	41	of	of	ADP
taxlaw-2805	38	42	2010	2010	NUM
taxlaw-2805	38	43	,	,	PUNCT
taxlaw-2805	38	44	pub	pub	NOUN
taxlaw-2805	38	45	.	.	PUNCT
taxlaw-2805	39	1	l.	l.	PROPN
taxlaw-2805	39	2	no	no	INTJ
taxlaw-2805	39	3	.	.	PUNCT
taxlaw-2805	40	1	111–312	111–312	NUM
taxlaw-2805	40	2	,	,	PUNCT
taxlaw-2805	40	3	§	§	PROPN
taxlaw-2805	40	4	103(b	103(b	PROPN
taxlaw-2805	40	5	)	)	PUNCT
taxlaw-2805	40	6	,	,	PUNCT
taxlaw-2805	40	7	124	124	NUM
taxlaw-2805	40	8	stat	stat	NOUN
taxlaw-2805	40	9	.	.	PUNCT
taxlaw-2805	41	1	3296	3296	NUM
taxlaw-2805	41	2	,	,	PUNCT
taxlaw-2805	41	3	3299	3299	NUM
taxlaw-2805	41	4	(	(	PUNCT
taxlaw-2805	41	5	2010	2010	NUM
taxlaw-2805	41	6	)	)	PUNCT
taxlaw-2805	41	7	.	.	PUNCT
taxlaw-2805	42	1	when	when	SCONJ
taxlaw-2805	42	2	this	this	DET
taxlaw-2805	42	3	act	act	NOUN
taxlaw-2805	42	4	expires	expire	VERB
taxlaw-2805	42	5	,	,	PUNCT
taxlaw-2805	42	6	the	the	DET
taxlaw-2805	42	7	ctc	ctc	NOUN
taxlaw-2805	42	8	will	will	AUX
taxlaw-2805	42	9	revert	revert	VERB
taxlaw-2805	42	10	to	to	ADP
taxlaw-2805	42	11	an	an	DET
taxlaw-2805	42	12	earlier	early	ADJ
taxlaw-2805	42	13	structure	structure	NOUN
taxlaw-2805	42	14	,	,	PUNCT
taxlaw-2805	42	15	with	with	ADP
taxlaw-2805	42	16	a	a	DET
taxlaw-2805	42	17	changed	change	VERB
taxlaw-2805	42	18	value	value	NOUN
taxlaw-2805	42	19	and	and	CCONJ
taxlaw-2805	42	20	refundability	refundability	NOUN
taxlaw-2805	42	21	threshold	threshold	NOUN
taxlaw-2805	42	22	.	.	PUNCT
taxlaw-2805	43	1	304	304	NUM
taxlaw-2805	43	2	columbia	columbia	PROPN
taxlaw-2805	43	3	journal	journal	PROPN
taxlaw-2805	43	4	of	of	ADP
taxlaw-2805	43	5	tax	tax	NOUN
taxlaw-2805	43	6	law	law	NOUN
taxlaw-2805	44	1	[	[	X
taxlaw-2805	44	2	vol.2:301	vol.2:301	PROPN
taxlaw-2805	44	3	the	the	DET
taxlaw-2805	44	4	earned	earn	VERB
taxlaw-2805	44	5	income	income	NOUN
taxlaw-2805	44	6	tax	tax	NOUN
taxlaw-2805	44	7	credit	credit	NOUN
taxlaw-2805	44	8	and	and	CCONJ
taxlaw-2805	44	9	the	the	DET
taxlaw-2805	44	10	dependent	dependent	ADJ
taxlaw-2805	44	11	exemption	exemption	NOUN
taxlaw-2805	44	12	.	.	PUNCT
taxlaw-2805	45	1	section	section	NOUN
taxlaw-2805	45	2	iv	iv	NUM
taxlaw-2805	45	3	then	then	ADV
taxlaw-2805	45	4	goes	go	VERB
taxlaw-2805	45	5	on	on	ADP
taxlaw-2805	45	6	to	to	PART
taxlaw-2805	45	7	discuss	discuss	VERB
taxlaw-2805	45	8	the	the	DET
taxlaw-2805	45	9	varying	vary	VERB
taxlaw-2805	45	10	roles	role	NOUN
taxlaw-2805	45	11	of	of	ADP
taxlaw-2805	45	12	the	the	DET
taxlaw-2805	45	13	ctc	ctc	NOUN
taxlaw-2805	45	14	,	,	PUNCT
taxlaw-2805	45	15	including	include	VERB
taxlaw-2805	45	16	its	its	PRON
taxlaw-2805	45	17	role	role	NOUN
taxlaw-2805	45	18	as	as	ADP
taxlaw-2805	45	19	a	a	DET
taxlaw-2805	45	20	work	work	NOUN
taxlaw-2805	45	21	incentive	incentive	NOUN
taxlaw-2805	45	22	and	and	CCONJ
taxlaw-2805	45	23	an	an	DET
taxlaw-2805	45	24	economic	economic	ADJ
taxlaw-2805	45	25	recovery	recovery	NOUN
taxlaw-2805	45	26	measure	measure	NOUN
taxlaw-2805	45	27	.	.	PUNCT
taxlaw-2805	46	1	the	the	DET
taxlaw-2805	46	2	ctc	ctc	NOUN
taxlaw-2805	46	3	encourages	encourage	VERB
taxlaw-2805	46	4	work	work	NOUN
taxlaw-2805	46	5	by	by	ADP
taxlaw-2805	46	6	providing	provide	VERB
taxlaw-2805	46	7	disposable	disposable	ADJ
taxlaw-2805	46	8	income	income	NOUN
taxlaw-2805	46	9	,	,	PUNCT
taxlaw-2805	46	10	via	via	ADP
taxlaw-2805	46	11	the	the	DET
taxlaw-2805	46	12	refundable	refundable	ADJ
taxlaw-2805	46	13	portion	portion	NOUN
taxlaw-2805	46	14	of	of	ADP
taxlaw-2805	46	15	the	the	DET
taxlaw-2805	46	16	credit	credit	NOUN
taxlaw-2805	46	17	,	,	PUNCT
taxlaw-2805	46	18	to	to	ADP
taxlaw-2805	46	19	families	family	NOUN
taxlaw-2805	46	20	once	once	SCONJ
taxlaw-2805	46	21	their	their	PRON
taxlaw-2805	46	22	earnings	earning	NOUN
taxlaw-2805	46	23	reach	reach	VERB
taxlaw-2805	46	24	a	a	DET
taxlaw-2805	46	25	certain	certain	ADJ
taxlaw-2805	46	26	level	level	NOUN
taxlaw-2805	46	27	,	,	PUNCT
taxlaw-2805	46	28	while	while	SCONJ
taxlaw-2805	46	29	functioning	function	VERB
taxlaw-2805	46	30	as	as	ADP
taxlaw-2805	46	31	an	an	DET
taxlaw-2805	46	32	economic	economic	ADJ
taxlaw-2805	46	33	recovery	recovery	NOUN
taxlaw-2805	46	34	measure	measure	NOUN
taxlaw-2805	46	35	by	by	ADP
taxlaw-2805	46	36	providing	provide	VERB
taxlaw-2805	46	37	cash	cash	NOUN
taxlaw-2805	46	38	to	to	ADP
taxlaw-2805	46	39	needy	needy	ADJ
taxlaw-2805	46	40	families	family	NOUN
taxlaw-2805	46	41	and	and	CCONJ
taxlaw-2805	46	42	reducing	reduce	VERB
taxlaw-2805	46	43	their	their	PRON
taxlaw-2805	46	44	tax	tax	NOUN
taxlaw-2805	46	45	burdens	burden	NOUN
taxlaw-2805	46	46	.	.	PUNCT
taxlaw-2805	47	1	this	this	DET
taxlaw-2805	47	2	extra	extra	ADJ
taxlaw-2805	47	3	cash	cash	NOUN
taxlaw-2805	47	4	plays	play	VERB
taxlaw-2805	47	5	an	an	DET
taxlaw-2805	47	6	important	important	ADJ
taxlaw-2805	47	7	role	role	NOUN
taxlaw-2805	47	8	in	in	ADP
taxlaw-2805	47	9	stabilizing	stabilize	VERB
taxlaw-2805	47	10	income	income	NOUN
taxlaw-2805	47	11	for	for	ADP
taxlaw-2805	47	12	low	low	ADJ
taxlaw-2805	47	13	-	-	PUNCT
taxlaw-2805	47	14	income	income	NOUN
taxlaw-2805	47	15	families	family	NOUN
taxlaw-2805	47	16	in	in	ADP
taxlaw-2805	47	17	times	time	NOUN
taxlaw-2805	47	18	of	of	ADP
taxlaw-2805	47	19	economic	economic	ADJ
taxlaw-2805	47	20	hardship	hardship	NOUN
taxlaw-2805	47	21	.	.	PUNCT
taxlaw-2805	48	1	section	section	NOUN
taxlaw-2805	48	2	iv	iv	NUM
taxlaw-2805	48	3	also	also	ADV
taxlaw-2805	48	4	discusses	discuss	VERB
taxlaw-2805	48	5	how	how	SCONJ
taxlaw-2805	48	6	the	the	DET
taxlaw-2805	48	7	structure	structure	NOUN
taxlaw-2805	48	8	of	of	ADP
taxlaw-2805	48	9	the	the	DET
taxlaw-2805	48	10	credit	credit	NOUN
taxlaw-2805	48	11	interferes	interfere	VERB
taxlaw-2805	48	12	with	with	ADP
taxlaw-2805	48	13	its	its	PRON
taxlaw-2805	48	14	ability	ability	NOUN
taxlaw-2805	48	15	to	to	PART
taxlaw-2805	48	16	act	act	VERB
taxlaw-2805	48	17	as	as	ADP
taxlaw-2805	48	18	a	a	DET
taxlaw-2805	48	19	work	work	NOUN
taxlaw-2805	48	20	incentive	incentive	NOUN
taxlaw-2805	48	21	and	and	CCONJ
taxlaw-2805	48	22	economic	economic	ADJ
taxlaw-2805	48	23	recovery	recovery	NOUN
taxlaw-2805	48	24	measure	measure	NOUN
taxlaw-2805	48	25	.	.	PUNCT
taxlaw-2805	49	1	the	the	DET
taxlaw-2805	49	2	provisions	provision	NOUN
taxlaw-2805	49	3	of	of	ADP
taxlaw-2805	49	4	the	the	DET
taxlaw-2805	49	5	ctc	ctc	NOUN
taxlaw-2805	49	6	are	be	AUX
taxlaw-2805	49	7	especially	especially	ADV
taxlaw-2805	49	8	vulnerable	vulnerable	ADJ
taxlaw-2805	49	9	to	to	ADP
taxlaw-2805	49	10	inflation	inflation	NOUN
taxlaw-2805	49	11	and	and	CCONJ
taxlaw-2805	49	12	are	be	AUX
taxlaw-2805	49	13	at	at	ADP
taxlaw-2805	49	14	risk	risk	NOUN
taxlaw-2805	49	15	of	of	ADP
taxlaw-2805	49	16	expiring	expire	VERB
taxlaw-2805	49	17	in	in	ADP
taxlaw-2805	49	18	the	the	DET
taxlaw-2805	49	19	coming	come	VERB
taxlaw-2805	49	20	years	year	NOUN
taxlaw-2805	49	21	.	.	PUNCT
taxlaw-2805	50	1	the	the	DET
taxlaw-2805	50	2	value	value	NOUN
taxlaw-2805	50	3	of	of	ADP
taxlaw-2805	50	4	the	the	DET
taxlaw-2805	50	5	credit	credit	NOUN
taxlaw-2805	50	6	may	may	AUX
taxlaw-2805	50	7	soon	soon	ADV
taxlaw-2805	50	8	be	be	AUX
taxlaw-2805	50	9	reduced	reduce	VERB
taxlaw-2805	50	10	by	by	ADP
taxlaw-2805	50	11	fifty	fifty	NUM
taxlaw-2805	50	12	percent	percent	NOUN
taxlaw-2805	50	13	,	,	PUNCT
taxlaw-2805	50	14	as	as	SCONJ
taxlaw-2805	50	15	the	the	DET
taxlaw-2805	50	16	legislation	legislation	NOUN
taxlaw-2805	50	17	that	that	PRON
taxlaw-2805	50	18	increased	increase	VERB
taxlaw-2805	50	19	the	the	DET
taxlaw-2805	50	20	level	level	NOUN
taxlaw-2805	50	21	of	of	ADP
taxlaw-2805	50	22	the	the	DET
taxlaw-2805	50	23	credit	credit	NOUN
taxlaw-2805	50	24	is	be	AUX
taxlaw-2805	50	25	set	set	VERB
taxlaw-2805	50	26	to	to	PART
taxlaw-2805	50	27	expire	expire	VERB
taxlaw-2805	50	28	in	in	ADP
taxlaw-2805	50	29	2013	2013	NUM
taxlaw-2805	50	30	.	.	PUNCT
taxlaw-2805	51	1	at	at	ADP
taxlaw-2805	51	2	times	time	NOUN
taxlaw-2805	51	3	,	,	PUNCT
taxlaw-2805	51	4	the	the	DET
taxlaw-2805	51	5	government	government	NOUN
taxlaw-2805	51	6	has	have	AUX
taxlaw-2805	51	7	considered	consider	VERB
taxlaw-2805	51	8	reforms	reform	NOUN
taxlaw-2805	51	9	to	to	ADP
taxlaw-2805	51	10	the	the	DET
taxlaw-2805	51	11	credit	credit	NOUN
taxlaw-2805	51	12	that	that	PRON
taxlaw-2805	51	13	would	would	AUX
taxlaw-2805	51	14	fix	fix	VERB
taxlaw-2805	51	15	the	the	DET
taxlaw-2805	51	16	refundability	refundability	NOUN
taxlaw-2805	51	17	threshold	threshold	NOUN
taxlaw-2805	51	18	at	at	ADP
taxlaw-2805	51	19	$	$	SYM
taxlaw-2805	51	20	3,000	3,000	NUM
taxlaw-2805	51	21	and	and	CCONJ
taxlaw-2805	51	22	eliminate	eliminate	VERB
taxlaw-2805	51	23	indexing	index	VERB
taxlaw-2805	51	24	the	the	DET
taxlaw-2805	51	25	refundability	refundability	NOUN
taxlaw-2805	51	26	threshold	threshold	NOUN
taxlaw-2805	51	27	to	to	ADP
taxlaw-2805	51	28	inflation	inflation	NOUN
taxlaw-2805	51	29	.	.	PUNCT
taxlaw-2805	52	1	2	2	NUM
taxlaw-2805	52	2	the	the	DET
taxlaw-2805	52	3	most	most	ADV
taxlaw-2805	52	4	recent	recent	ADJ
taxlaw-2805	52	5	adjustment	adjustment	NOUN
taxlaw-2805	52	6	to	to	ADP
taxlaw-2805	52	7	the	the	DET
taxlaw-2805	52	8	credit	credit	NOUN
taxlaw-2805	52	9	,	,	PUNCT
taxlaw-2805	52	10	in	in	ADP
taxlaw-2805	52	11	the	the	DET
taxlaw-2805	52	12	tax	tax	NOUN
taxlaw-2805	52	13	relief	relief	NOUN
taxlaw-2805	52	14	,	,	PUNCT
taxlaw-2805	52	15	unemployment	unemployment	NOUN
taxlaw-2805	52	16	insurance	insurance	NOUN
taxlaw-2805	52	17	reauthorization	reauthorization	NOUN
taxlaw-2805	52	18	,	,	PUNCT
taxlaw-2805	52	19	and	and	CCONJ
taxlaw-2805	52	20	job	job	NOUN
taxlaw-2805	52	21	creation	creation	NOUN
taxlaw-2805	52	22	act	act	NOUN
taxlaw-2805	52	23	of	of	ADP
taxlaw-2805	52	24	2010	2010	NUM
taxlaw-2805	52	25	(	(	PUNCT
taxlaw-2805	52	26	tax	tax	NOUN
taxlaw-2805	52	27	relief	relief	NOUN
taxlaw-2805	52	28	act	act	PROPN
taxlaw-2805	52	29	)	)	PUNCT
taxlaw-2805	52	30	,	,	PUNCT
taxlaw-2805	52	31	does	do	AUX
taxlaw-2805	52	32	not	not	PART
taxlaw-2805	52	33	implement	implement	VERB
taxlaw-2805	52	34	any	any	DET
taxlaw-2805	52	35	changes	change	NOUN
taxlaw-2805	52	36	to	to	ADP
taxlaw-2805	52	37	the	the	DET
taxlaw-2805	52	38	ctc	ctc	NOUN
taxlaw-2805	52	39	’s	’s	PART
taxlaw-2805	52	40	structure	structure	NOUN
taxlaw-2805	52	41	—	—	PUNCT
taxlaw-2805	52	42	rather	rather	ADV
taxlaw-2805	52	43	,	,	PUNCT
taxlaw-2805	52	44	it	it	PRON
taxlaw-2805	52	45	merely	merely	ADV
taxlaw-2805	52	46	extends	extend	VERB
taxlaw-2805	52	47	the	the	DET
taxlaw-2805	52	48	credit	credit	NOUN
taxlaw-2805	52	49	’s	’s	PART
taxlaw-2805	52	50	current	current	ADJ
taxlaw-2805	52	51	provisions	provision	NOUN
taxlaw-2805	52	52	through	through	ADP
taxlaw-2805	52	53	2013	2013	NUM
taxlaw-2805	52	54	.	.	PUNCT
taxlaw-2805	53	1	unfortunately	unfortunately	ADV
taxlaw-2805	53	2	,	,	PUNCT
taxlaw-2805	53	3	the	the	DET
taxlaw-2805	53	4	tax	tax	NOUN
taxlaw-2805	53	5	relief	relief	NOUN
taxlaw-2805	53	6	act	act	NOUN
taxlaw-2805	53	7	does	do	AUX
taxlaw-2805	53	8	not	not	PART
taxlaw-2805	53	9	take	take	VERB
taxlaw-2805	53	10	into	into	ADP
taxlaw-2805	53	11	account	account	NOUN
taxlaw-2805	53	12	the	the	DET
taxlaw-2805	53	13	negative	negative	ADJ
taxlaw-2805	53	14	effects	effect	NOUN
taxlaw-2805	53	15	associated	associate	VERB
taxlaw-2805	53	16	with	with	ADP
taxlaw-2805	53	17	a	a	DET
taxlaw-2805	53	18	future	future	ADJ
taxlaw-2805	53	19	reversion	reversion	NOUN
taxlaw-2805	53	20	of	of	ADP
taxlaw-2805	53	21	the	the	DET
taxlaw-2805	53	22	credit	credit	NOUN
taxlaw-2805	53	23	’s	’s	PART
taxlaw-2805	53	24	value	value	NOUN
taxlaw-2805	53	25	and	and	CCONJ
taxlaw-2805	53	26	refundability	refundability	NOUN
taxlaw-2805	53	27	threshold	threshold	NOUN
taxlaw-2805	53	28	.	.	PUNCT
taxlaw-2805	54	1	this	this	DET
taxlaw-2805	54	2	note	note	NOUN
taxlaw-2805	54	3	argues	argue	VERB
taxlaw-2805	54	4	that	that	SCONJ
taxlaw-2805	54	5	the	the	DET
taxlaw-2805	54	6	credit	credit	NOUN
taxlaw-2805	54	7	should	should	AUX
taxlaw-2805	54	8	be	be	AUX
taxlaw-2805	54	9	structured	structure	VERB
taxlaw-2805	54	10	such	such	ADJ
taxlaw-2805	54	11	that	that	SCONJ
taxlaw-2805	54	12	it	it	PRON
taxlaw-2805	54	13	will	will	AUX
taxlaw-2805	54	14	further	further	VERB
taxlaw-2805	54	15	the	the	DET
taxlaw-2805	54	16	program	program	NOUN
taxlaw-2805	54	17	’s	’s	PART
taxlaw-2805	54	18	key	key	ADJ
taxlaw-2805	54	19	purposes	purpose	NOUN
taxlaw-2805	54	20	and	and	CCONJ
taxlaw-2805	54	21	remain	remain	VERB
taxlaw-2805	54	22	available	available	ADJ
taxlaw-2805	54	23	to	to	ADP
taxlaw-2805	54	24	more	more	ADV
taxlaw-2805	54	25	low	low	ADJ
taxlaw-2805	54	26	-	-	PUNCT
taxlaw-2805	54	27	income	income	NOUN
taxlaw-2805	54	28	families	family	NOUN
taxlaw-2805	54	29	.	.	PUNCT
taxlaw-2805	55	1	otherwise	otherwise	ADV
taxlaw-2805	55	2	,	,	PUNCT
taxlaw-2805	55	3	when	when	SCONJ
taxlaw-2805	55	4	the	the	DET
taxlaw-2805	55	5	credit	credit	NOUN
taxlaw-2805	55	6	value	value	NOUN
taxlaw-2805	55	7	decreases	decrease	VERB
taxlaw-2805	55	8	to	to	ADP
taxlaw-2805	55	9	$	$	SYM
taxlaw-2805	55	10	500	500	NUM
taxlaw-2805	55	11	,	,	PUNCT
taxlaw-2805	55	12	from	from	ADP
taxlaw-2805	55	13	its	its	PRON
taxlaw-2805	55	14	current	current	ADJ
taxlaw-2805	55	15	$	$	SYM
taxlaw-2805	55	16	1,000	1,000	NUM
taxlaw-2805	55	17	level	level	NOUN
taxlaw-2805	55	18	,	,	PUNCT
taxlaw-2805	55	19	and	and	CCONJ
taxlaw-2805	55	20	the	the	DET
taxlaw-2805	55	21	refundability	refundability	NOUN
taxlaw-2805	55	22	threshold	threshold	NOUN
taxlaw-2805	55	23	increases	increase	NOUN
taxlaw-2805	55	24	in	in	ADP
taxlaw-2805	55	25	2013	2013	NUM
taxlaw-2805	55	26	,	,	PUNCT
taxlaw-2805	55	27	many	many	ADJ
taxlaw-2805	55	28	families	family	NOUN
taxlaw-2805	55	29	will	will	AUX
taxlaw-2805	55	30	experience	experience	VERB
taxlaw-2805	55	31	significant	significant	ADJ
taxlaw-2805	55	32	2	2	NUM
taxlaw-2805	55	33	dep’t	dep’t	NOUN
taxlaw-2805	55	34	of	of	ADP
taxlaw-2805	55	35	the	the	DET
taxlaw-2805	55	36	treasury	treasury	NOUN
taxlaw-2805	55	37	,	,	PUNCT
taxlaw-2805	55	38	general	general	ADJ
taxlaw-2805	55	39	explanations	explanation	NOUN
taxlaw-2805	55	40	of	of	ADP
taxlaw-2805	55	41	the	the	DET
taxlaw-2805	55	42	administration	administration	NOUN
taxlaw-2805	55	43	’s	’s	PART
taxlaw-2805	55	44	fiscal	fiscal	ADJ
taxlaw-2805	55	45	year	year	NOUN
taxlaw-2805	55	46	2010	2010	NUM
taxlaw-2805	55	47	revenue	revenue	NOUN
taxlaw-2805	55	48	proposals	proposal	NOUN
taxlaw-2805	55	49	4–5	4–5	NOUN
taxlaw-2805	55	50	(	(	PUNCT
taxlaw-2805	55	51	2009	2009	NUM
taxlaw-2805	55	52	)	)	PUNCT
taxlaw-2805	55	53	,	,	PUNCT
taxlaw-2805	55	54	available	available	ADJ
taxlaw-2805	55	55	at	at	ADP
taxlaw-2805	55	56	http://www.treasury.gov/resource-center/taxpolicy/documents/grnbk09.pdf	http://www.treasury.gov/resource-center/taxpolicy/documents/grnbk09.pdf	NOUN
taxlaw-2805	55	57	.	.	PUNCT
taxlaw-2805	56	1	2011	2011	NUM
taxlaw-2805	56	2	]	]	PUNCT
taxlaw-2805	56	3	time	time	NOUN
taxlaw-2805	56	4	for	for	SCONJ
taxlaw-2805	56	5	the	the	DET
taxlaw-2805	56	6	child	child	NOUN
taxlaw-2805	56	7	tax	tax	NOUN
taxlaw-2805	56	8	credit	credit	NOUN
taxlaw-2805	56	9	to	to	PART
taxlaw-2805	56	10	grow	grow	VERB
taxlaw-2805	56	11	up	up	ADP
taxlaw-2805	56	12	305	305	NUM
taxlaw-2805	56	13	economic	economic	ADJ
taxlaw-2805	56	14	hardship	hardship	NOUN
taxlaw-2805	56	15	.	.	PUNCT
taxlaw-2805	57	1	3	3	NUM
taxlaw-2805	57	2	additionally	additionally	ADV
taxlaw-2805	57	3	,	,	PUNCT
taxlaw-2805	57	4	the	the	DET
taxlaw-2805	57	5	credit	credit	NOUN
taxlaw-2805	57	6	should	should	AUX
taxlaw-2805	57	7	be	be	AUX
taxlaw-2805	57	8	reconfigured	reconfigure	VERB
taxlaw-2805	57	9	to	to	PART
taxlaw-2805	57	10	insulate	insulate	VERB
taxlaw-2805	57	11	its	its	PRON
taxlaw-2805	57	12	value	value	NOUN
taxlaw-2805	57	13	from	from	ADP
taxlaw-2805	57	14	inflation	inflation	NOUN
taxlaw-2805	57	15	.	.	PUNCT
taxlaw-2805	58	1	when	when	SCONJ
taxlaw-2805	58	2	the	the	DET
taxlaw-2805	58	3	refundability	refundability	NOUN
taxlaw-2805	58	4	threshold	threshold	NOUN
taxlaw-2805	58	5	is	be	AUX
taxlaw-2805	58	6	indexed	index	VERB
taxlaw-2805	58	7	to	to	ADP
taxlaw-2805	58	8	inflation	inflation	NOUN
taxlaw-2805	58	9	,	,	PUNCT
taxlaw-2805	58	10	families	family	NOUN
taxlaw-2805	58	11	have	have	VERB
taxlaw-2805	58	12	to	to	PART
taxlaw-2805	58	13	make	make	VERB
taxlaw-2805	58	14	more	more	ADJ
taxlaw-2805	58	15	money	money	NOUN
taxlaw-2805	58	16	every	every	DET
taxlaw-2805	58	17	year	year	NOUN
taxlaw-2805	58	18	simply	simply	ADV
taxlaw-2805	58	19	to	to	PART
taxlaw-2805	58	20	keep	keep	VERB
taxlaw-2805	58	21	up	up	ADP
taxlaw-2805	58	22	with	with	ADP
taxlaw-2805	58	23	the	the	DET
taxlaw-2805	58	24	increasing	increase	VERB
taxlaw-2805	58	25	refundability	refundability	NOUN
taxlaw-2805	58	26	threshold	threshold	NOUN
taxlaw-2805	58	27	to	to	PART
taxlaw-2805	58	28	receive	receive	VERB
taxlaw-2805	58	29	the	the	DET
taxlaw-2805	58	30	credit	credit	NOUN
taxlaw-2805	58	31	.	.	PUNCT
taxlaw-2805	59	1	a	a	DET
taxlaw-2805	59	2	permanent	permanent	ADJ
taxlaw-2805	59	3	elimination	elimination	NOUN
taxlaw-2805	59	4	of	of	ADP
taxlaw-2805	59	5	indexing	indexing	NOUN
taxlaw-2805	59	6	would	would	AUX
taxlaw-2805	59	7	allow	allow	VERB
taxlaw-2805	59	8	families	family	NOUN
taxlaw-2805	59	9	whose	whose	DET
taxlaw-2805	59	10	wages	wage	NOUN
taxlaw-2805	59	11	do	do	AUX
taxlaw-2805	59	12	not	not	PART
taxlaw-2805	59	13	keep	keep	VERB
taxlaw-2805	59	14	up	up	ADP
taxlaw-2805	59	15	with	with	ADP
taxlaw-2805	59	16	inflation	inflation	NOUN
taxlaw-2805	59	17	to	to	PART
taxlaw-2805	59	18	still	still	ADV
taxlaw-2805	59	19	be	be	AUX
taxlaw-2805	59	20	able	able	ADJ
taxlaw-2805	59	21	to	to	PART
taxlaw-2805	59	22	receive	receive	VERB
taxlaw-2805	59	23	the	the	DET
taxlaw-2805	59	24	credit	credit	NOUN
taxlaw-2805	59	25	.	.	PUNCT
taxlaw-2805	60	1	4	4	NUM
taxlaw-2805	60	2	ii	ii	NOUN
taxlaw-2805	60	3	.	.	PUNCT
taxlaw-2805	61	1	the	the	DET
taxlaw-2805	61	2	child	child	NOUN
taxlaw-2805	61	3	tax	tax	NOUN
taxlaw-2805	61	4	credit	credit	NOUN
taxlaw-2805	61	5	a.	a.	NOUN
taxlaw-2805	61	6	structure	structure	NOUN
taxlaw-2805	61	7	of	of	ADP
taxlaw-2805	61	8	the	the	DET
taxlaw-2805	61	9	ctc	ctc	NOUN
taxlaw-2805	61	10	the	the	DET
taxlaw-2805	61	11	ctc	ctc	PROPN
taxlaw-2805	61	12	provides	provide	VERB
taxlaw-2805	61	13	a	a	DET
taxlaw-2805	61	14	credit	credit	NOUN
taxlaw-2805	61	15	of	of	ADP
taxlaw-2805	61	16	$	$	SYM
taxlaw-2805	61	17	1,000	1,000	NUM
taxlaw-2805	61	18	to	to	ADP
taxlaw-2805	61	19	taxpayers	taxpayer	NOUN
taxlaw-2805	61	20	for	for	ADP
taxlaw-2805	61	21	each	each	DET
taxlaw-2805	61	22	child	child	NOUN
taxlaw-2805	61	23	under	under	ADP
taxlaw-2805	61	24	the	the	DET
taxlaw-2805	61	25	age	age	NOUN
taxlaw-2805	61	26	of	of	ADP
taxlaw-2805	61	27	seventeen	seventeen	NUM
taxlaw-2805	61	28	for	for	ADP
taxlaw-2805	61	29	whom	whom	PRON
taxlaw-2805	61	30	a	a	DET
taxlaw-2805	61	31	deduction	deduction	NOUN
taxlaw-2805	61	32	is	be	AUX
taxlaw-2805	61	33	allowed	allow	VERB
taxlaw-2805	61	34	under	under	ADP
taxlaw-2805	61	35	§	§	PROPN
taxlaw-2805	61	36	151	151	NUM
taxlaw-2805	61	37	of	of	ADP
taxlaw-2805	61	38	the	the	DET
taxlaw-2805	61	39	i.r.c	i.r.c	NOUN
taxlaw-2805	61	40	.	.	PUNCT
taxlaw-2805	61	41	5	5	NUM
taxlaw-2805	61	42	the	the	DET
taxlaw-2805	61	43	$	$	SYM
taxlaw-2805	61	44	1,000	1,000	NUM
taxlaw-2805	61	45	credit	credit	NOUN
taxlaw-2805	61	46	may	may	AUX
taxlaw-2805	61	47	be	be	AUX
taxlaw-2805	61	48	used	use	VERB
taxlaw-2805	61	49	to	to	PART
taxlaw-2805	61	50	offset	offset	VERB
taxlaw-2805	61	51	existing	exist	VERB
taxlaw-2805	61	52	tax	tax	NOUN
taxlaw-2805	61	53	liability	liability	NOUN
taxlaw-2805	61	54	.	.	PUNCT
taxlaw-2805	62	1	families	family	NOUN
taxlaw-2805	62	2	without	without	ADP
taxlaw-2805	62	3	any	any	DET
taxlaw-2805	62	4	tax	tax	NOUN
taxlaw-2805	62	5	liability	liability	NOUN
taxlaw-2805	62	6	may	may	AUX
taxlaw-2805	62	7	still	still	ADV
taxlaw-2805	62	8	benefit	benefit	VERB
taxlaw-2805	62	9	from	from	ADP
taxlaw-2805	62	10	the	the	DET
taxlaw-2805	62	11	ctc	ctc	NOUN
taxlaw-2805	62	12	,	,	PUNCT
taxlaw-2805	62	13	as	as	SCONJ
taxlaw-2805	62	14	a	a	DET
taxlaw-2805	62	15	portion	portion	NOUN
taxlaw-2805	62	16	of	of	ADP
taxlaw-2805	62	17	the	the	DET
taxlaw-2805	62	18	credit	credit	NOUN
taxlaw-2805	62	19	may	may	AUX
taxlaw-2805	62	20	be	be	AUX
taxlaw-2805	62	21	,	,	PUNCT
taxlaw-2805	62	22	depending	depend	VERB
taxlaw-2805	62	23	on	on	ADP
taxlaw-2805	62	24	the	the	DET
taxlaw-2805	62	25	family	family	NOUN
taxlaw-2805	62	26	’s	’s	PART
taxlaw-2805	62	27	income	income	NOUN
taxlaw-2805	62	28	level	level	NOUN
taxlaw-2805	62	29	,	,	PUNCT
taxlaw-2805	62	30	refundable	refundable	ADJ
taxlaw-2805	62	31	in	in	ADP
taxlaw-2805	62	32	a	a	DET
taxlaw-2805	62	33	cash	cash	NOUN
taxlaw-2805	62	34	payment	payment	NOUN
taxlaw-2805	62	35	.	.	PUNCT
taxlaw-2805	63	1	6	6	NUM
taxlaw-2805	63	2	a	a	DET
taxlaw-2805	63	3	taxpayer	taxpayer	NOUN
taxlaw-2805	63	4	only	only	ADV
taxlaw-2805	63	5	becomes	become	VERB
taxlaw-2805	63	6	eligible	eligible	ADJ
taxlaw-2805	63	7	to	to	PART
taxlaw-2805	63	8	receive	receive	VERB
taxlaw-2805	63	9	the	the	DET
taxlaw-2805	63	10	cash	cash	NOUN
taxlaw-2805	63	11	refund	refund	NOUN
taxlaw-2805	63	12	once	once	SCONJ
taxlaw-2805	63	13	his	his	PRON
taxlaw-2805	63	14	earnings	earning	NOUN
taxlaw-2805	63	15	reach	reach	VERB
taxlaw-2805	63	16	the	the	DET
taxlaw-2805	63	17	statutory	statutory	ADJ
taxlaw-2805	63	18	threshold	threshold	NOUN
taxlaw-2805	63	19	.	.	PUNCT
taxlaw-2805	64	1	the	the	DET
taxlaw-2805	64	2	current	current	ADJ
taxlaw-2805	64	3	income	income	NOUN
taxlaw-2805	64	4	threshold	threshold	NOUN
taxlaw-2805	64	5	(	(	PUNCT
taxlaw-2805	64	6	―refundability	―refundability	PROPN
taxlaw-2805	64	7	threshold‖	threshold‖	PROPN
taxlaw-2805	64	8	)	)	PUNCT
taxlaw-2805	64	9	is	be	AUX
taxlaw-2805	64	10	set	set	VERB
taxlaw-2805	64	11	at	at	ADP
taxlaw-2805	64	12	$	$	SYM
taxlaw-2805	64	13	3,000	3,000	NUM
taxlaw-2805	64	14	.	.	PUNCT
taxlaw-2805	65	1	families	family	NOUN
taxlaw-2805	65	2	with	with	ADP
taxlaw-2805	65	3	incomes	income	NOUN
taxlaw-2805	65	4	above	above	ADP
taxlaw-2805	65	5	the	the	DET
taxlaw-2805	65	6	refundability	refundability	NOUN
taxlaw-2805	65	7	threshold	threshold	NOUN
taxlaw-2805	65	8	that	that	PRON
taxlaw-2805	65	9	do	do	AUX
taxlaw-2805	65	10	not	not	PART
taxlaw-2805	65	11	have	have	VERB
taxlaw-2805	65	12	tax	tax	NOUN
taxlaw-2805	65	13	liability	liability	NOUN
taxlaw-2805	65	14	are	be	AUX
taxlaw-2805	65	15	eligible	eligible	ADJ
taxlaw-2805	65	16	to	to	PART
taxlaw-2805	65	17	receive	receive	VERB
taxlaw-2805	65	18	in	in	ADP
taxlaw-2805	65	19	cash	cash	NOUN
taxlaw-2805	65	20	a	a	DET
taxlaw-2805	65	21	portion	portion	NOUN
taxlaw-2805	65	22	of	of	ADP
taxlaw-2805	65	23	the	the	DET
taxlaw-2805	65	24	value	value	NOUN
taxlaw-2805	65	25	of	of	ADP
taxlaw-2805	65	26	the	the	DET
taxlaw-2805	65	27	ctc	ctc	NOUN
taxlaw-2805	65	28	.	.	PUNCT
taxlaw-2805	66	1	this	this	DET
taxlaw-2805	66	2	refundable	refundable	ADJ
taxlaw-2805	66	3	portion	portion	NOUN
taxlaw-2805	66	4	,	,	PUNCT
taxlaw-2805	66	5	known	know	VERB
taxlaw-2805	66	6	as	as	ADP
taxlaw-2805	66	7	the	the	DET
taxlaw-2805	66	8	―additional	―additional	ADJ
taxlaw-2805	66	9	child	child	NOUN
taxlaw-2805	66	10	tax	tax	NOUN
taxlaw-2805	66	11	credit‖	credit‖	X
taxlaw-2805	66	12	(	(	PUNCT
taxlaw-2805	66	13	actc	actc	NOUN
taxlaw-2805	66	14	)	)	PUNCT
taxlaw-2805	66	15	or	or	CCONJ
taxlaw-2805	66	16	―refundable	―refundable	ADJ
taxlaw-2805	66	17	ctc,‖	ctc,‖	NOUN
taxlaw-2805	66	18	is	be	AUX
taxlaw-2805	66	19	determined	determine	VERB
taxlaw-2805	66	20	by	by	ADP
taxlaw-2805	66	21	calculating	calculate	VERB
taxlaw-2805	66	22	15	15	NUM
taxlaw-2805	66	23	%	%	NOUN
taxlaw-2805	66	24	of	of	ADP
taxlaw-2805	66	25	income	income	NOUN
taxlaw-2805	66	26	above	above	ADP
taxlaw-2805	66	27	the	the	DET
taxlaw-2805	66	28	refundability	refundability	NOUN
taxlaw-2805	66	29	threshold	threshold	NOUN
taxlaw-2805	66	30	,	,	PUNCT
taxlaw-2805	66	31	up	up	ADV
taxlaw-2805	66	32	3	3	NUM
taxlaw-2805	66	33	families	family	NOUN
taxlaw-2805	66	34	with	with	ADP
taxlaw-2805	66	35	incomes	income	NOUN
taxlaw-2805	66	36	at	at	ADP
taxlaw-2805	66	37	and	and	CCONJ
taxlaw-2805	66	38	above	above	ADP
taxlaw-2805	66	39	$	$	SYM
taxlaw-2805	66	40	10,000	10,000	NUM
taxlaw-2805	66	41	would	would	AUX
taxlaw-2805	66	42	be	be	AUX
taxlaw-2805	66	43	eligible	eligible	ADJ
taxlaw-2805	66	44	for	for	ADP
taxlaw-2805	66	45	a	a	DET
taxlaw-2805	66	46	credit	credit	NOUN
taxlaw-2805	66	47	worth	worth	ADJ
taxlaw-2805	66	48	$	$	SYM
taxlaw-2805	66	49	1,000	1,000	NUM
taxlaw-2805	66	50	,	,	PUNCT
taxlaw-2805	66	51	but	but	CCONJ
taxlaw-2805	66	52	would	would	AUX
taxlaw-2805	66	53	only	only	ADV
taxlaw-2805	66	54	receive	receive	VERB
taxlaw-2805	66	55	$	$	SYM
taxlaw-2805	66	56	500	500	NUM
taxlaw-2805	66	57	.	.	PUNCT
taxlaw-2805	67	1	see	see	VERB
taxlaw-2805	67	2	discussion	discussion	NOUN
taxlaw-2805	67	3	infra	infra	NOUN
taxlaw-2805	67	4	part	part	NOUN
taxlaw-2805	67	5	iv.b.2	iv.b.2	NOUN
taxlaw-2805	67	6	.	.	PROPN
taxlaw-2805	67	7	4	4	NUM
taxlaw-2805	67	8	in	in	SCONJ
taxlaw-2805	67	9	general	general	ADJ
taxlaw-2805	67	10	,	,	PUNCT
taxlaw-2805	67	11	low	low	ADJ
taxlaw-2805	67	12	-	-	PUNCT
taxlaw-2805	67	13	income	income	NOUN
taxlaw-2805	67	14	workers	worker	NOUN
taxlaw-2805	67	15	do	do	AUX
taxlaw-2805	67	16	not	not	PART
taxlaw-2805	67	17	receive	receive	VERB
taxlaw-2805	67	18	wages	wage	NOUN
taxlaw-2805	67	19	that	that	PRON
taxlaw-2805	67	20	rise	rise	VERB
taxlaw-2805	67	21	to	to	PART
taxlaw-2805	67	22	match	match	VERB
taxlaw-2805	67	23	inflation	inflation	NOUN
taxlaw-2805	67	24	.	.	PUNCT
taxlaw-2805	68	1	the	the	DET
taxlaw-2805	68	2	federal	federal	ADJ
taxlaw-2805	68	3	minimum	minimum	NOUN
taxlaw-2805	68	4	wage	wage	NOUN
taxlaw-2805	68	5	is	be	AUX
taxlaw-2805	68	6	not	not	PART
taxlaw-2805	68	7	adjusted	adjust	VERB
taxlaw-2805	68	8	annually	annually	ADV
taxlaw-2805	68	9	to	to	PART
taxlaw-2805	68	10	match	match	VERB
taxlaw-2805	68	11	inflation	inflation	NOUN
taxlaw-2805	68	12	,	,	PUNCT
taxlaw-2805	68	13	and	and	CCONJ
taxlaw-2805	68	14	at	at	ADP
taxlaw-2805	68	15	times	time	NOUN
taxlaw-2805	68	16	it	it	PRON
taxlaw-2805	68	17	has	have	AUX
taxlaw-2805	68	18	gone	go	VERB
taxlaw-2805	68	19	for	for	ADP
taxlaw-2805	68	20	almost	almost	ADV
taxlaw-2805	68	21	a	a	PRON
taxlaw-2805	68	22	decade	decade	NOUN
taxlaw-2805	68	23	without	without	ADP
taxlaw-2805	68	24	an	an	DET
taxlaw-2805	68	25	adjustment	adjustment	NOUN
taxlaw-2805	68	26	.	.	PUNCT
taxlaw-2805	69	1	see	see	VERB
taxlaw-2805	69	2	jared	jared	PROPN
taxlaw-2805	69	3	bernstein	bernstein	PROPN
taxlaw-2805	69	4	&	&	CCONJ
taxlaw-2805	69	5	isaac	isaac	PROPN
taxlaw-2805	69	6	shapiro	shapiro	PROPN
taxlaw-2805	69	7	,	,	PUNCT
taxlaw-2805	69	8	ctr	ctr	PROPN
taxlaw-2805	69	9	.	.	PUNCT
taxlaw-2805	70	1	on	on	ADP
taxlaw-2805	70	2	budget	budget	PROPN
taxlaw-2805	70	3	&	&	CCONJ
taxlaw-2805	70	4	policy	policy	NOUN
taxlaw-2805	70	5	priorities	priority	NOUN
taxlaw-2805	70	6	,	,	PUNCT
taxlaw-2805	70	7	nine	nine	NUM
taxlaw-2805	70	8	years	year	NOUN
taxlaw-2805	70	9	of	of	ADP
taxlaw-2805	70	10	neglect	neglect	NOUN
taxlaw-2805	70	11	:	:	PUNCT
taxlaw-2805	70	12	federal	federal	ADJ
taxlaw-2805	70	13	minimum	minimum	NOUN
taxlaw-2805	70	14	wage	wage	NOUN
taxlaw-2805	70	15	remains	remain	VERB
taxlaw-2805	70	16	unchanged	unchanged	ADJ
taxlaw-2805	70	17	for	for	ADP
taxlaw-2805	70	18	ninth	ninth	ADJ
taxlaw-2805	70	19	straight	straight	ADJ
taxlaw-2805	70	20	year	year	NOUN
taxlaw-2805	70	21	,	,	PUNCT
taxlaw-2805	70	22	falls	fall	VERB
taxlaw-2805	70	23	to	to	PART
taxlaw-2805	70	24	lowest	low	ADJ
taxlaw-2805	70	25	level	level	NOUN
taxlaw-2805	70	26	in	in	ADP
taxlaw-2805	70	27	more	more	ADJ
taxlaw-2805	70	28	than	than	ADP
taxlaw-2805	70	29	half	half	DET
taxlaw-2805	70	30	a	a	PRON
taxlaw-2805	70	31	century	century	NOUN
taxlaw-2805	70	32	1	1	NUM
taxlaw-2805	70	33	-	-	SYM
taxlaw-2805	70	34	2	2	NUM
taxlaw-2805	70	35	(	(	PUNCT
taxlaw-2805	70	36	aug	aug	PROPN
taxlaw-2805	70	37	.	.	PROPN
taxlaw-2805	70	38	31	31	NUM
taxlaw-2805	70	39	,	,	PUNCT
taxlaw-2805	70	40	2006	2006	NUM
taxlaw-2805	70	41	)	)	PUNCT
taxlaw-2805	70	42	,	,	PUNCT
taxlaw-2805	70	43	http://www.cbpp.org/files/8-3106mw.pdf	http://www.cbpp.org/files/8-3106mw.pdf	PROPN
taxlaw-2805	70	44	.	.	PROPN
taxlaw-2805	70	45	5	5	NUM
taxlaw-2805	70	46	i.r.c	i.r.c	NOUN
taxlaw-2805	70	47	.	.	PUNCT
taxlaw-2805	71	1	§	§	PROPN
taxlaw-2805	71	2	24(a	24(a	NUM
taxlaw-2805	71	3	)	)	PUNCT
taxlaw-2805	71	4	(	(	PUNCT
taxlaw-2805	71	5	2010	2010	NUM
taxlaw-2805	71	6	)	)	PUNCT
taxlaw-2805	71	7	.	.	PUNCT
taxlaw-2805	72	1	other	other	ADJ
taxlaw-2805	72	2	relevant	relevant	ADJ
taxlaw-2805	72	3	requirements	requirement	NOUN
taxlaw-2805	72	4	for	for	ADP
taxlaw-2805	72	5	the	the	DET
taxlaw-2805	72	6	credit	credit	NOUN
taxlaw-2805	72	7	are	be	AUX
taxlaw-2805	72	8	that	that	SCONJ
taxlaw-2805	72	9	the	the	DET
taxlaw-2805	72	10	child	child	NOUN
taxlaw-2805	72	11	be	be	AUX
taxlaw-2805	72	12	the	the	DET
taxlaw-2805	72	13	taxpayer	taxpayer	NOUN
taxlaw-2805	72	14	’s	’s	PART
taxlaw-2805	72	15	son	son	PROPN
taxlaw-2805	72	16	,	,	PUNCT
taxlaw-2805	72	17	daughter	daughter	NOUN
taxlaw-2805	72	18	,	,	PUNCT
taxlaw-2805	72	19	stepchild	stepchild	NOUN
taxlaw-2805	72	20	,	,	PUNCT
taxlaw-2805	72	21	foster	foster	ADJ
taxlaw-2805	72	22	child	child	NOUN
taxlaw-2805	72	23	,	,	PUNCT
taxlaw-2805	72	24	brother	brother	NOUN
taxlaw-2805	72	25	,	,	PUNCT
taxlaw-2805	72	26	sister	sister	NOUN
taxlaw-2805	72	27	,	,	PUNCT
taxlaw-2805	72	28	stepbrother	stepbrother	ADJ
taxlaw-2805	72	29	,	,	PUNCT
taxlaw-2805	72	30	stepsister	stepsister	NOUN
taxlaw-2805	72	31	,	,	PUNCT
taxlaw-2805	72	32	or	or	CCONJ
taxlaw-2805	72	33	a	a	DET
taxlaw-2805	72	34	descendant	descendant	NOUN
taxlaw-2805	72	35	of	of	ADP
taxlaw-2805	72	36	any	any	PRON
taxlaw-2805	72	37	of	of	ADP
taxlaw-2805	72	38	the	the	DET
taxlaw-2805	72	39	relations	relation	NOUN
taxlaw-2805	72	40	listed	list	VERB
taxlaw-2805	72	41	,	,	PUNCT
taxlaw-2805	72	42	that	that	SCONJ
taxlaw-2805	72	43	the	the	DET
taxlaw-2805	72	44	child	child	NOUN
taxlaw-2805	72	45	have	have	AUX
taxlaw-2805	72	46	lived	live	VERB
taxlaw-2805	72	47	with	with	ADP
taxlaw-2805	72	48	the	the	DET
taxlaw-2805	72	49	taxpayer	taxpayer	NOUN
taxlaw-2805	72	50	for	for	ADP
taxlaw-2805	72	51	more	more	ADJ
taxlaw-2805	72	52	than	than	ADP
taxlaw-2805	72	53	half	half	NOUN
taxlaw-2805	72	54	of	of	ADP
taxlaw-2805	72	55	the	the	DET
taxlaw-2805	72	56	year	year	NOUN
taxlaw-2805	72	57	,	,	PUNCT
taxlaw-2805	72	58	and	and	CCONJ
taxlaw-2805	72	59	that	that	SCONJ
taxlaw-2805	72	60	the	the	DET
taxlaw-2805	72	61	child	child	NOUN
taxlaw-2805	72	62	did	do	AUX
taxlaw-2805	72	63	not	not	PART
taxlaw-2805	72	64	provide	provide	VERB
taxlaw-2805	72	65	over	over	ADP
taxlaw-2805	72	66	half	half	NOUN
taxlaw-2805	72	67	of	of	ADP
taxlaw-2805	72	68	his	his	PRON
taxlaw-2805	72	69	own	own	ADJ
taxlaw-2805	72	70	support	support	NOUN
taxlaw-2805	72	71	for	for	ADP
taxlaw-2805	72	72	the	the	DET
taxlaw-2805	72	73	year	year	NOUN
taxlaw-2805	72	74	.	.	PUNCT
taxlaw-2805	73	1	i.r.c	i.r.c	NOUN
taxlaw-2805	73	2	.	.	PUNCT
taxlaw-2805	74	1	§	§	PROPN
taxlaw-2805	74	2	§	§	PROPN
taxlaw-2805	74	3	24(c)(1	24(c)(1	NUM
taxlaw-2805	74	4	)	)	PUNCT
taxlaw-2805	74	5	,	,	PUNCT
taxlaw-2805	74	6	152(c	152(c	PROPN
taxlaw-2805	74	7	)	)	PUNCT
taxlaw-2805	74	8	(	(	PUNCT
taxlaw-2805	74	9	2010	2010	NUM
taxlaw-2805	74	10	)	)	PUNCT
taxlaw-2805	74	11	.	.	PUNCT
taxlaw-2805	75	1	6	6	NUM
taxlaw-2805	75	2	i.r.c	i.r.c	NOUN
taxlaw-2805	75	3	.	.	PUNCT
taxlaw-2805	76	1	§	§	PROPN
taxlaw-2805	76	2	24(d	24(d	NUM
taxlaw-2805	76	3	)	)	PUNCT
taxlaw-2805	76	4	.	.	PUNCT
taxlaw-2805	77	1	306	306	NUM
taxlaw-2805	77	2	columbia	columbia	PROPN
taxlaw-2805	77	3	journal	journal	NOUN
taxlaw-2805	77	4	of	of	ADP
taxlaw-2805	77	5	tax	tax	NOUN
taxlaw-2805	77	6	law	law	NOUN
taxlaw-2805	77	7	[	[	X
taxlaw-2805	77	8	vol.2:301	vol.2:301	PROPN
taxlaw-2805	77	9	to	to	ADP
taxlaw-2805	77	10	the	the	DET
taxlaw-2805	77	11	full	full	ADJ
taxlaw-2805	77	12	value	value	NOUN
taxlaw-2805	77	13	of	of	ADP
taxlaw-2805	77	14	the	the	DET
taxlaw-2805	77	15	ctc	ctc	NOUN
taxlaw-2805	77	16	(	(	PUNCT
taxlaw-2805	77	17	$	$	SYM
taxlaw-2805	77	18	1000	1000	NUM
taxlaw-2805	77	19	)	)	PUNCT
taxlaw-2805	77	20	.	.	PUNCT
taxlaw-2805	78	1	for	for	ADP
taxlaw-2805	78	2	instance	instance	NOUN
taxlaw-2805	78	3	,	,	PUNCT
taxlaw-2805	78	4	a	a	DET
taxlaw-2805	78	5	family	family	NOUN
taxlaw-2805	78	6	with	with	ADP
taxlaw-2805	78	7	income	income	NOUN
taxlaw-2805	78	8	of	of	ADP
taxlaw-2805	78	9	$	$	SYM
taxlaw-2805	78	10	4,000	4,000	NUM
taxlaw-2805	78	11	could	could	AUX
taxlaw-2805	78	12	receive	receive	VERB
taxlaw-2805	78	13	$	$	SYM
taxlaw-2805	78	14	150	150	NUM
taxlaw-2805	78	15	in	in	ADP
taxlaw-2805	78	16	cash	cash	NOUN
taxlaw-2805	78	17	(	(	PUNCT
taxlaw-2805	78	18	15	15	NUM
taxlaw-2805	78	19	%	%	NOUN
taxlaw-2805	78	20	of	of	ADP
taxlaw-2805	78	21	the	the	DET
taxlaw-2805	78	22	$	$	SYM
taxlaw-2805	78	23	1000	1000	NUM
taxlaw-2805	78	24	difference	difference	NOUN
taxlaw-2805	78	25	between	between	ADP
taxlaw-2805	78	26	the	the	DET
taxlaw-2805	78	27	family	family	NOUN
taxlaw-2805	78	28	’s	’s	PART
taxlaw-2805	78	29	income	income	NOUN
taxlaw-2805	78	30	of	of	ADP
taxlaw-2805	78	31	$	$	SYM
taxlaw-2805	78	32	4,000	4,000	NUM
taxlaw-2805	78	33	and	and	CCONJ
taxlaw-2805	78	34	the	the	DET
taxlaw-2805	78	35	refundability	refundability	NOUN
taxlaw-2805	78	36	threshold	threshold	NOUN
taxlaw-2805	78	37	of	of	ADP
taxlaw-2805	78	38	$	$	SYM
taxlaw-2805	78	39	3,000	3,000	NUM
taxlaw-2805	78	40	)	)	PUNCT
taxlaw-2805	78	41	.	.	PUNCT
taxlaw-2805	79	1	7	7	NUM
taxlaw-2805	80	1	the	the	DET
taxlaw-2805	80	2	effect	effect	NOUN
taxlaw-2805	80	3	of	of	ADP
taxlaw-2805	80	4	this	this	DET
taxlaw-2805	80	5	structure	structure	NOUN
taxlaw-2805	80	6	is	be	AUX
taxlaw-2805	80	7	that	that	SCONJ
taxlaw-2805	80	8	as	as	ADP
taxlaw-2805	80	9	earnings	earning	NOUN
taxlaw-2805	80	10	increase	increase	NOUN
taxlaw-2805	80	11	,	,	PUNCT
taxlaw-2805	80	12	the	the	DET
taxlaw-2805	80	13	refundable	refundable	ADJ
taxlaw-2805	80	14	portion	portion	NOUN
taxlaw-2805	80	15	of	of	ADP
taxlaw-2805	80	16	the	the	DET
taxlaw-2805	80	17	credit	credit	NOUN
taxlaw-2805	80	18	increases	increase	NOUN
taxlaw-2805	80	19	as	as	ADV
taxlaw-2805	80	20	well	well	ADV
taxlaw-2805	80	21	,	,	PUNCT
taxlaw-2805	80	22	with	with	ADP
taxlaw-2805	80	23	families	family	NOUN
taxlaw-2805	80	24	earning	earn	VERB
taxlaw-2805	80	25	$	$	SYM
taxlaw-2805	80	26	1,000	1,000	NUM
taxlaw-2805	80	27	above	above	ADP
taxlaw-2805	80	28	the	the	DET
taxlaw-2805	80	29	threshold	threshold	NOUN
taxlaw-2805	80	30	receiving	receive	VERB
taxlaw-2805	80	31	$	$	SYM
taxlaw-2805	80	32	150	150	NUM
taxlaw-2805	80	33	,	,	PUNCT
taxlaw-2805	80	34	while	while	SCONJ
taxlaw-2805	80	35	families	family	NOUN
taxlaw-2805	80	36	earning	earn	VERB
taxlaw-2805	80	37	$	$	SYM
taxlaw-2805	80	38	2,000	2,000	NUM
taxlaw-2805	80	39	above	above	ADP
taxlaw-2805	80	40	the	the	DET
taxlaw-2805	80	41	threshold	threshold	NOUN
taxlaw-2805	80	42	receive	receive	VERB
taxlaw-2805	80	43	$	$	SYM
taxlaw-2805	80	44	300	300	NUM
taxlaw-2805	80	45	.	.	PUNCT
taxlaw-2805	81	1	the	the	DET
taxlaw-2805	81	2	ctc	ctc	NOUN
taxlaw-2805	81	3	becomes	become	VERB
taxlaw-2805	81	4	increasingly	increasingly	ADV
taxlaw-2805	81	5	less	less	ADV
taxlaw-2805	81	6	available	available	ADJ
taxlaw-2805	81	7	for	for	ADP
taxlaw-2805	81	8	taxpayers	taxpayer	NOUN
taxlaw-2805	81	9	as	as	SCONJ
taxlaw-2805	81	10	income	income	NOUN
taxlaw-2805	81	11	rises	rise	VERB
taxlaw-2805	81	12	above	above	ADP
taxlaw-2805	81	13	a	a	DET
taxlaw-2805	81	14	certain	certain	ADJ
taxlaw-2805	81	15	level	level	NOUN
taxlaw-2805	81	16	(	(	PUNCT
taxlaw-2805	81	17	commonly	commonly	ADV
taxlaw-2805	81	18	referred	refer	VERB
taxlaw-2805	81	19	to	to	ADP
taxlaw-2805	81	20	as	as	ADP
taxlaw-2805	81	21	a	a	DET
taxlaw-2805	81	22	―phase	―phase	NOUN
taxlaw-2805	81	23	-	-	NOUN
taxlaw-2805	81	24	out‖	out‖	NUM
taxlaw-2805	81	25	)	)	PUNCT
taxlaw-2805	81	26	.	.	PUNCT
taxlaw-2805	82	1	the	the	DET
taxlaw-2805	82	2	level	level	NOUN
taxlaw-2805	82	3	at	at	ADP
taxlaw-2805	82	4	which	which	PRON
taxlaw-2805	82	5	the	the	DET
taxlaw-2805	82	6	ctc	ctc	NOUN
taxlaw-2805	82	7	begins	begin	VERB
taxlaw-2805	82	8	to	to	PART
taxlaw-2805	82	9	phase	phase	VERB
taxlaw-2805	82	10	out	out	ADP
taxlaw-2805	82	11	is	be	AUX
taxlaw-2805	82	12	currently	currently	ADV
taxlaw-2805	82	13	$	$	SYM
taxlaw-2805	82	14	75,000	75,000	NUM
taxlaw-2805	82	15	for	for	ADP
taxlaw-2805	82	16	single	single	ADJ
taxlaw-2805	82	17	individuals	individual	NOUN
taxlaw-2805	82	18	or	or	CCONJ
taxlaw-2805	82	19	$	$	SYM
taxlaw-2805	82	20	110,000	110,000	NUM
taxlaw-2805	82	21	for	for	ADP
taxlaw-2805	82	22	married	married	ADJ
taxlaw-2805	82	23	individuals	individual	NOUN
taxlaw-2805	82	24	filing	file	VERB
taxlaw-2805	82	25	jointly	jointly	ADV
taxlaw-2805	82	26	.	.	PUNCT
taxlaw-2805	83	1	8	8	NUM
taxlaw-2805	83	2	for	for	ADP
taxlaw-2805	83	3	each	each	DET
taxlaw-2805	83	4	$	$	SYM
taxlaw-2805	83	5	1,000	1,000	NUM
taxlaw-2805	83	6	(	(	PUNCT
taxlaw-2805	83	7	or	or	CCONJ
taxlaw-2805	83	8	fraction	fraction	NOUN
taxlaw-2805	83	9	thereof	thereof	ADV
taxlaw-2805	83	10	)	)	PUNCT
taxlaw-2805	83	11	of	of	ADP
taxlaw-2805	83	12	agi	agi	NOUN
taxlaw-2805	83	13	over	over	ADP
taxlaw-2805	83	14	$	$	SYM
taxlaw-2805	83	15	75,000	75,000	NUM
taxlaw-2805	83	16	for	for	ADP
taxlaw-2805	83	17	single	single	ADJ
taxlaw-2805	83	18	individuals	individual	NOUN
taxlaw-2805	83	19	or	or	CCONJ
taxlaw-2805	83	20	$	$	SYM
taxlaw-2805	83	21	110,000	110,000	NUM
taxlaw-2805	83	22	for	for	ADP
taxlaw-2805	83	23	married	married	ADJ
taxlaw-2805	83	24	individuals	individual	NOUN
taxlaw-2805	83	25	filing	file	VERB
taxlaw-2805	83	26	jointly	jointly	ADV
taxlaw-2805	83	27	,	,	PUNCT
taxlaw-2805	83	28	the	the	DET
taxlaw-2805	83	29	credit	credit	NOUN
taxlaw-2805	83	30	is	be	AUX
taxlaw-2805	83	31	reduced	reduce	VERB
taxlaw-2805	83	32	by	by	ADP
taxlaw-2805	83	33	a	a	DET
taxlaw-2805	83	34	total	total	NOUN
taxlaw-2805	83	35	of	of	ADP
taxlaw-2805	83	36	$	$	SYM
taxlaw-2805	83	37	50	50	NUM
taxlaw-2805	83	38	,	,	PUNCT
taxlaw-2805	83	39	with	with	ADP
taxlaw-2805	83	40	the	the	DET
taxlaw-2805	83	41	reduction	reduction	NOUN
taxlaw-2805	83	42	being	be	AUX
taxlaw-2805	83	43	unaffected	unaffected	ADJ
taxlaw-2805	83	44	by	by	ADP
taxlaw-2805	83	45	the	the	DET
taxlaw-2805	83	46	number	number	NOUN
taxlaw-2805	83	47	of	of	ADP
taxlaw-2805	83	48	children	child	NOUN
taxlaw-2805	83	49	in	in	ADP
taxlaw-2805	83	50	the	the	DET
taxlaw-2805	83	51	household	household	NOUN
taxlaw-2805	83	52	.	.	PUNCT
taxlaw-2805	84	1	9	9	NUM
taxlaw-2805	84	2	b.	b.	PROPN
taxlaw-2805	84	3	history	history	NOUN
taxlaw-2805	84	4	of	of	ADP
taxlaw-2805	84	5	the	the	DET
taxlaw-2805	84	6	ctc	ctc	NOUN
taxlaw-2805	84	7	the	the	DET
taxlaw-2805	84	8	child	child	NOUN
taxlaw-2805	84	9	tax	tax	NOUN
taxlaw-2805	84	10	credit	credit	NOUN
taxlaw-2805	84	11	was	be	AUX
taxlaw-2805	84	12	first	first	ADV
taxlaw-2805	84	13	enacted	enact	VERB
taxlaw-2805	84	14	as	as	ADP
taxlaw-2805	84	15	part	part	NOUN
taxlaw-2805	84	16	of	of	ADP
taxlaw-2805	84	17	the	the	DET
taxlaw-2805	84	18	taxpayer	taxpayer	NOUN
taxlaw-2805	84	19	relief	relief	NOUN
taxlaw-2805	84	20	act	act	NOUN
taxlaw-2805	84	21	of	of	ADP
taxlaw-2805	84	22	1997	1997	NUM
taxlaw-2805	84	23	.	.	PUNCT
taxlaw-2805	85	1	10	10	NUM
taxlaw-2805	85	2	the	the	DET
taxlaw-2805	85	3	credit	credit	NOUN
taxlaw-2805	85	4	had	have	VERB
taxlaw-2805	85	5	three	three	NUM
taxlaw-2805	85	6	stated	state	VERB
taxlaw-2805	85	7	objectives	objective	NOUN
taxlaw-2805	85	8	:	:	PUNCT
taxlaw-2805	85	9	(	(	PUNCT
taxlaw-2805	85	10	1	1	X
taxlaw-2805	85	11	)	)	PUNCT
taxlaw-2805	85	12	to	to	PART
taxlaw-2805	85	13	reduce	reduce	VERB
taxlaw-2805	85	14	the	the	DET
taxlaw-2805	85	15	income	income	NOUN
taxlaw-2805	85	16	tax	tax	NOUN
taxlaw-2805	85	17	burden	burden	NOUN
taxlaw-2805	85	18	for	for	ADP
taxlaw-2805	85	19	7	7	NUM
taxlaw-2805	85	20	i.r.c	i.r.c	NOUN
taxlaw-2805	85	21	.	.	PUNCT
taxlaw-2805	86	1	§	§	PROPN
taxlaw-2805	86	2	24(d)(1)(b)(i	24(d)(1)(b)(i	NUM
taxlaw-2805	86	3	)	)	PUNCT
taxlaw-2805	86	4	.	.	PUNCT
taxlaw-2805	87	1	taxpayers	taxpayer	NOUN
taxlaw-2805	87	2	may	may	AUX
taxlaw-2805	87	3	receive	receive	VERB
taxlaw-2805	87	4	as	as	ADP
taxlaw-2805	87	5	a	a	DET
taxlaw-2805	87	6	refundable	refundable	ADJ
taxlaw-2805	87	7	credit	credit	NOUN
taxlaw-2805	87	8	the	the	DET
taxlaw-2805	87	9	lesser	less	ADJ
taxlaw-2805	87	10	of	of	ADP
taxlaw-2805	87	11	the	the	DET
taxlaw-2805	87	12	amount	amount	NOUN
taxlaw-2805	87	13	equal	equal	ADJ
taxlaw-2805	87	14	to	to	ADP
taxlaw-2805	87	15	15	15	NUM
taxlaw-2805	87	16	%	%	NOUN
taxlaw-2805	87	17	above	above	ADP
taxlaw-2805	87	18	the	the	DET
taxlaw-2805	87	19	earnings	earning	NOUN
taxlaw-2805	87	20	threshold	threshold	NOUN
taxlaw-2805	87	21	,	,	PUNCT
taxlaw-2805	87	22	and	and	CCONJ
taxlaw-2805	87	23	the	the	DET
taxlaw-2805	87	24	amount	amount	NOUN
taxlaw-2805	87	25	equal	equal	ADJ
taxlaw-2805	87	26	to	to	ADP
taxlaw-2805	87	27	the	the	DET
taxlaw-2805	87	28	portion	portion	NOUN
taxlaw-2805	87	29	of	of	ADP
taxlaw-2805	87	30	the	the	DET
taxlaw-2805	87	31	credit	credit	NOUN
taxlaw-2805	87	32	not	not	PART
taxlaw-2805	87	33	used	use	VERB
taxlaw-2805	87	34	to	to	PART
taxlaw-2805	87	35	offset	offset	VERB
taxlaw-2805	87	36	tax	tax	NOUN
taxlaw-2805	87	37	liability	liability	NOUN
taxlaw-2805	87	38	.	.	PUNCT
taxlaw-2805	88	1	for	for	ADP
taxlaw-2805	88	2	example	example	NOUN
taxlaw-2805	88	3	,	,	PUNCT
taxlaw-2805	88	4	a	a	DET
taxlaw-2805	88	5	household	household	NOUN
taxlaw-2805	88	6	with	with	ADP
taxlaw-2805	88	7	earnings	earning	NOUN
taxlaw-2805	88	8	of	of	ADP
taxlaw-2805	88	9	$	$	SYM
taxlaw-2805	88	10	4,000	4,000	NUM
taxlaw-2805	88	11	may	may	AUX
taxlaw-2805	88	12	claim	claim	VERB
taxlaw-2805	88	13	a	a	DET
taxlaw-2805	88	14	refund	refund	NOUN
taxlaw-2805	88	15	of	of	ADP
taxlaw-2805	88	16	up	up	ADP
taxlaw-2805	88	17	to	to	PART
taxlaw-2805	88	18	$	$	SYM
taxlaw-2805	88	19	150	150	NUM
taxlaw-2805	88	20	(	(	PUNCT
taxlaw-2805	88	21	15	15	NUM
taxlaw-2805	88	22	%	%	NOUN
taxlaw-2805	88	23	of	of	ADP
taxlaw-2805	88	24	$	$	SYM
taxlaw-2805	88	25	1,000	1,000	NUM
taxlaw-2805	88	26	,	,	PUNCT
taxlaw-2805	88	27	the	the	DET
taxlaw-2805	88	28	amount	amount	NOUN
taxlaw-2805	88	29	of	of	ADP
taxlaw-2805	88	30	earnings	earning	NOUN
taxlaw-2805	88	31	over	over	ADP
taxlaw-2805	88	32	the	the	DET
taxlaw-2805	88	33	threshold	threshold	NOUN
taxlaw-2805	88	34	of	of	ADP
taxlaw-2805	88	35	$	$	SYM
taxlaw-2805	88	36	3,000	3,000	NUM
taxlaw-2805	88	37	)	)	PUNCT
taxlaw-2805	88	38	if	if	SCONJ
taxlaw-2805	88	39	it	it	PRON
taxlaw-2805	88	40	has	have	VERB
taxlaw-2805	88	41	at	at	ADV
taxlaw-2805	88	42	least	least	ADJ
taxlaw-2805	88	43	one	one	NUM
taxlaw-2805	88	44	qualifying	qualify	VERB
taxlaw-2805	88	45	child	child	NOUN
taxlaw-2805	88	46	.	.	PUNCT
taxlaw-2805	89	1	this	this	DET
taxlaw-2805	89	2	family	family	NOUN
taxlaw-2805	89	3	must	must	AUX
taxlaw-2805	89	4	use	use	VERB
taxlaw-2805	89	5	the	the	DET
taxlaw-2805	89	6	15	15	NUM
taxlaw-2805	89	7	%	%	NOUN
taxlaw-2805	89	8	figure	figure	NOUN
taxlaw-2805	89	9	(	(	PUNCT
taxlaw-2805	89	10	$	$	SYM
taxlaw-2805	89	11	150	150	NUM
taxlaw-2805	89	12	)	)	PUNCT
taxlaw-2805	89	13	because	because	SCONJ
taxlaw-2805	89	14	it	it	PRON
taxlaw-2805	89	15	is	be	AUX
taxlaw-2805	89	16	lower	low	ADJ
taxlaw-2805	89	17	than	than	ADP
taxlaw-2805	89	18	the	the	DET
taxlaw-2805	89	19	portion	portion	NOUN
taxlaw-2805	89	20	of	of	ADP
taxlaw-2805	89	21	the	the	DET
taxlaw-2805	89	22	credit	credit	NOUN
taxlaw-2805	89	23	not	not	PART
taxlaw-2805	89	24	used	use	VERB
taxlaw-2805	89	25	to	to	PART
taxlaw-2805	89	26	offset	offset	VERB
taxlaw-2805	89	27	tax	tax	NOUN
taxlaw-2805	89	28	liability	liability	NOUN
taxlaw-2805	89	29	(	(	PUNCT
taxlaw-2805	89	30	$	$	SYM
taxlaw-2805	89	31	1,000	1,000	NUM
taxlaw-2805	89	32	)	)	PUNCT
taxlaw-2805	89	33	.	.	PUNCT
taxlaw-2805	90	1	the	the	DET
taxlaw-2805	90	2	code	code	NOUN
taxlaw-2805	90	3	also	also	ADV
taxlaw-2805	90	4	provides	provide	VERB
taxlaw-2805	90	5	a	a	DET
taxlaw-2805	90	6	separate	separate	ADJ
taxlaw-2805	90	7	test	test	NOUN
taxlaw-2805	90	8	for	for	ADP
taxlaw-2805	90	9	determining	determine	VERB
taxlaw-2805	90	10	the	the	DET
taxlaw-2805	90	11	refundable	refundable	ADJ
taxlaw-2805	90	12	portion	portion	NOUN
taxlaw-2805	90	13	of	of	ADP
taxlaw-2805	90	14	the	the	DET
taxlaw-2805	90	15	credit	credit	NOUN
taxlaw-2805	90	16	for	for	ADP
taxlaw-2805	90	17	families	family	NOUN
taxlaw-2805	90	18	with	with	ADP
taxlaw-2805	90	19	three	three	NUM
taxlaw-2805	90	20	or	or	CCONJ
taxlaw-2805	90	21	more	more	ADJ
taxlaw-2805	90	22	qualifying	qualify	VERB
taxlaw-2805	90	23	children	child	NOUN
taxlaw-2805	90	24	,	,	PUNCT
taxlaw-2805	90	25	found	find	VERB
taxlaw-2805	90	26	in	in	ADP
taxlaw-2805	90	27	i.r.c	i.r.c	NOUN
taxlaw-2805	90	28	.	.	PUNCT
taxlaw-2805	91	1	§	§	PROPN
taxlaw-2805	91	2	24	24	NUM
taxlaw-2805	91	3	(	(	PUNCT
taxlaw-2805	91	4	d)(1)(b)(ii	d)(1)(b)(ii	PROPN
taxlaw-2805	91	5	)	)	PUNCT
taxlaw-2805	91	6	.	.	PUNCT
taxlaw-2805	92	1	under	under	ADP
taxlaw-2805	92	2	this	this	DET
taxlaw-2805	92	3	test	test	NOUN
taxlaw-2805	92	4	,	,	PUNCT
taxlaw-2805	92	5	a	a	DET
taxlaw-2805	92	6	taxpayer	taxpayer	NOUN
taxlaw-2805	92	7	would	would	AUX
taxlaw-2805	92	8	be	be	AUX
taxlaw-2805	92	9	allowed	allow	VERB
taxlaw-2805	92	10	a	a	DET
taxlaw-2805	92	11	credit	credit	NOUN
taxlaw-2805	92	12	of	of	ADP
taxlaw-2805	92	13	the	the	DET
taxlaw-2805	92	14	excess	excess	NOUN
taxlaw-2805	92	15	of	of	ADP
taxlaw-2805	92	16	his	his	PRON
taxlaw-2805	92	17	social	social	ADJ
taxlaw-2805	92	18	security	security	NOUN
taxlaw-2805	92	19	taxes	taxis	NOUN
taxlaw-2805	92	20	for	for	ADP
taxlaw-2805	92	21	the	the	DET
taxlaw-2805	92	22	taxable	taxable	ADJ
taxlaw-2805	92	23	year	year	NOUN
taxlaw-2805	92	24	over	over	ADP
taxlaw-2805	92	25	the	the	DET
taxlaw-2805	92	26	credit	credit	NOUN
taxlaw-2805	92	27	allowed	allow	VERB
taxlaw-2805	92	28	under	under	ADP
taxlaw-2805	92	29	§	§	PROPN
taxlaw-2805	92	30	32	32	NUM
taxlaw-2805	92	31	for	for	ADP
taxlaw-2805	92	32	the	the	DET
taxlaw-2805	92	33	taxable	taxable	ADJ
taxlaw-2805	92	34	year	year	NOUN
taxlaw-2805	92	35	.	.	PUNCT
taxlaw-2805	93	1	8	8	NUM
taxlaw-2805	93	2	i.r.c	i.r.c	NOUN
taxlaw-2805	93	3	.	.	PUNCT
taxlaw-2805	94	1	§	§	PROPN
taxlaw-2805	94	2	24(b	24(b	NUM
taxlaw-2805	94	3	)	)	PUNCT
taxlaw-2805	94	4	.	.	PUNCT
taxlaw-2805	95	1	9	9	NUM
taxlaw-2805	95	2	i.r.c	i.r.c	NOUN
taxlaw-2805	95	3	.	.	PUNCT
taxlaw-2805	96	1	§	§	PROPN
taxlaw-2805	96	2	24(b)(2	24(b)(2	NUM
taxlaw-2805	96	3	)	)	PUNCT
taxlaw-2805	96	4	.	.	PUNCT
taxlaw-2805	97	1	10	10	NUM
taxlaw-2805	97	2	taxpayer	taxpayer	NOUN
taxlaw-2805	97	3	relief	relief	NOUN
taxlaw-2805	97	4	act	act	NOUN
taxlaw-2805	97	5	of	of	ADP
taxlaw-2805	97	6	1997	1997	NUM
taxlaw-2805	97	7	,	,	PUNCT
taxlaw-2805	97	8	pub	pub	NOUN
taxlaw-2805	97	9	.	.	PUNCT
taxlaw-2805	98	1	l.	l.	PROPN
taxlaw-2805	98	2	no	no	INTJ
taxlaw-2805	98	3	.	.	PROPN
taxlaw-2805	99	1	105	105	NUM
taxlaw-2805	99	2	-	-	SYM
taxlaw-2805	99	3	34	34	NUM
taxlaw-2805	99	4	,	,	PUNCT
taxlaw-2805	99	5	§	§	PROPN
taxlaw-2805	99	6	101	101	NUM
taxlaw-2805	99	7	,	,	PUNCT
taxlaw-2805	99	8	111	111	NUM
taxlaw-2805	99	9	stat	stat	NOUN
taxlaw-2805	99	10	.	.	PUNCT
taxlaw-2805	100	1	788	788	NUM
taxlaw-2805	100	2	,	,	PUNCT
taxlaw-2805	100	3	796	796	NUM
taxlaw-2805	100	4	(	(	PUNCT
taxlaw-2805	100	5	1997	1997	NUM
taxlaw-2805	100	6	)	)	PUNCT
taxlaw-2805	100	7	(	(	PUNCT
taxlaw-2805	100	8	codified	codify	VERB
taxlaw-2805	100	9	as	as	SCONJ
taxlaw-2805	100	10	amended	amend	VERB
taxlaw-2805	100	11	at	at	ADP
taxlaw-2805	100	12	i.r.c	i.r.c	NOUN
taxlaw-2805	100	13	.	.	PUNCT
taxlaw-2805	101	1	§	§	PROPN
taxlaw-2805	101	2	24	24	NUM
taxlaw-2805	101	3	(	(	PUNCT
taxlaw-2805	101	4	1997	1997	NUM
taxlaw-2805	101	5	)	)	PUNCT
taxlaw-2805	101	6	)	)	PUNCT
taxlaw-2805	101	7	.	.	PUNCT
taxlaw-2805	102	1	2011	2011	NUM
taxlaw-2805	102	2	]	]	PUNCT
taxlaw-2805	102	3	time	time	NOUN
taxlaw-2805	102	4	for	for	SCONJ
taxlaw-2805	102	5	the	the	DET
taxlaw-2805	102	6	child	child	NOUN
taxlaw-2805	102	7	tax	tax	NOUN
taxlaw-2805	102	8	credit	credit	NOUN
taxlaw-2805	102	9	to	to	PART
taxlaw-2805	102	10	grow	grow	VERB
taxlaw-2805	102	11	up	up	ADP
taxlaw-2805	102	12	307	307	NUM
taxlaw-2805	102	13	families	family	NOUN
taxlaw-2805	102	14	with	with	ADP
taxlaw-2805	102	15	dependent	dependent	ADJ
taxlaw-2805	102	16	children	child	NOUN
taxlaw-2805	102	17	,	,	PUNCT
taxlaw-2805	102	18	(	(	PUNCT
taxlaw-2805	102	19	2	2	X
taxlaw-2805	102	20	)	)	PUNCT
taxlaw-2805	102	21	to	to	PART
taxlaw-2805	102	22	recognize	recognize	VERB
taxlaw-2805	102	23	the	the	DET
taxlaw-2805	102	24	financial	financial	ADJ
taxlaw-2805	102	25	responsibilities	responsibility	NOUN
taxlaw-2805	102	26	of	of	ADP
taxlaw-2805	102	27	raising	raise	VERB
taxlaw-2805	102	28	children	child	NOUN
taxlaw-2805	102	29	,	,	PUNCT
taxlaw-2805	102	30	and	and	CCONJ
taxlaw-2805	102	31	(	(	PUNCT
taxlaw-2805	102	32	3	3	X
taxlaw-2805	102	33	)	)	PUNCT
taxlaw-2805	102	34	to	to	PART
taxlaw-2805	102	35	promote	promote	VERB
taxlaw-2805	102	36	family	family	NOUN
taxlaw-2805	102	37	values	value	NOUN
taxlaw-2805	102	38	.	.	PUNCT
taxlaw-2805	103	1	11	11	NUM
taxlaw-2805	103	2	the	the	DET
taxlaw-2805	103	3	value	value	NOUN
taxlaw-2805	103	4	of	of	ADP
taxlaw-2805	103	5	the	the	DET
taxlaw-2805	103	6	original	original	ADJ
taxlaw-2805	103	7	ctc	ctc	NOUN
taxlaw-2805	103	8	was	be	AUX
taxlaw-2805	103	9	set	set	VERB
taxlaw-2805	103	10	at	at	ADP
taxlaw-2805	103	11	$	$	SYM
taxlaw-2805	103	12	500	500	NUM
taxlaw-2805	103	13	for	for	ADP
taxlaw-2805	103	14	the	the	DET
taxlaw-2805	103	15	year	year	NOUN
taxlaw-2805	103	16	in	in	ADP
taxlaw-2805	103	17	which	which	PRON
taxlaw-2805	103	18	it	it	PRON
taxlaw-2805	103	19	was	be	AUX
taxlaw-2805	103	20	passed	pass	VERB
taxlaw-2805	103	21	and	and	CCONJ
taxlaw-2805	103	22	at	at	ADP
taxlaw-2805	103	23	$	$	SYM
taxlaw-2805	103	24	400	400	NUM
taxlaw-2805	103	25	for	for	ADP
taxlaw-2805	103	26	tax	tax	NOUN
taxlaw-2805	103	27	years	year	NOUN
taxlaw-2805	103	28	beginning	begin	VERB
taxlaw-2805	103	29	in	in	ADP
taxlaw-2805	103	30	1998	1998	NUM
taxlaw-2805	103	31	.	.	PUNCT
taxlaw-2805	104	1	12	12	NUM
taxlaw-2805	104	2	the	the	DET
taxlaw-2805	104	3	original	original	ADJ
taxlaw-2805	104	4	credit	credit	NOUN
taxlaw-2805	104	5	was	be	AUX
taxlaw-2805	104	6	refundable	refundable	ADJ
taxlaw-2805	104	7	only	only	ADV
taxlaw-2805	104	8	for	for	ADP
taxlaw-2805	104	9	families	family	NOUN
taxlaw-2805	104	10	with	with	ADP
taxlaw-2805	104	11	three	three	NUM
taxlaw-2805	104	12	or	or	CCONJ
taxlaw-2805	104	13	more	more	ADJ
taxlaw-2805	104	14	children	child	NOUN
taxlaw-2805	104	15	.	.	PUNCT
taxlaw-2805	105	1	families	family	NOUN
taxlaw-2805	105	2	were	be	AUX
taxlaw-2805	105	3	not	not	PART
taxlaw-2805	105	4	required	require	VERB
taxlaw-2805	105	5	to	to	PART
taxlaw-2805	105	6	meet	meet	VERB
taxlaw-2805	105	7	a	a	DET
taxlaw-2805	105	8	refundability	refundability	NOUN
taxlaw-2805	105	9	threshold	threshold	NOUN
taxlaw-2805	105	10	;	;	PUNCT
taxlaw-2805	105	11	rather	rather	ADV
taxlaw-2805	105	12	,	,	PUNCT
taxlaw-2805	105	13	the	the	DET
taxlaw-2805	105	14	amount	amount	NOUN
taxlaw-2805	105	15	of	of	ADP
taxlaw-2805	105	16	unused	unused	ADJ
taxlaw-2805	105	17	credit	credit	NOUN
taxlaw-2805	105	18	that	that	PRON
taxlaw-2805	105	19	was	be	AUX
taxlaw-2805	105	20	available	available	ADJ
taxlaw-2805	105	21	as	as	SCONJ
taxlaw-2805	105	22	a	a	DET
taxlaw-2805	105	23	cash	cash	NOUN
taxlaw-2805	105	24	refund	refund	NOUN
taxlaw-2805	105	25	was	be	AUX
taxlaw-2805	105	26	determined	determine	VERB
taxlaw-2805	105	27	by	by	ADP
taxlaw-2805	105	28	looking	look	VERB
taxlaw-2805	105	29	at	at	ADP
taxlaw-2805	105	30	the	the	DET
taxlaw-2805	105	31	amount	amount	NOUN
taxlaw-2805	105	32	of	of	ADP
taxlaw-2805	105	33	the	the	DET
taxlaw-2805	105	34	taxpayer	taxpayer	NOUN
taxlaw-2805	105	35	’s	’s	PART
taxlaw-2805	105	36	other	other	ADJ
taxlaw-2805	105	37	nonrefundable	nonrefundable	ADJ
taxlaw-2805	105	38	personal	personal	ADJ
taxlaw-2805	105	39	credits	credit	NOUN
taxlaw-2805	105	40	and	and	CCONJ
taxlaw-2805	105	41	social	social	ADJ
taxlaw-2805	105	42	security	security	NOUN
taxlaw-2805	105	43	taxes	taxis	NOUN
taxlaw-2805	105	44	.	.	PUNCT
taxlaw-2805	106	1	13	13	NUM
taxlaw-2805	106	2	the	the	DET
taxlaw-2805	106	3	taxpayer	taxpayer	NOUN
taxlaw-2805	106	4	relief	relief	PROPN
taxlaw-2805	106	5	act	act	NOUN
taxlaw-2805	106	6	of	of	ADP
taxlaw-2805	106	7	1997	1997	NUM
taxlaw-2805	106	8	set	set	VERB
taxlaw-2805	106	9	the	the	DET
taxlaw-2805	106	10	phase	phase	NOUN
taxlaw-2805	106	11	-	-	PUNCT
taxlaw-2805	106	12	out	out	ADP
taxlaw-2805	106	13	level	level	NOUN
taxlaw-2805	106	14	at	at	ADP
taxlaw-2805	106	15	$	$	SYM
taxlaw-2805	106	16	75,000	75,000	NUM
taxlaw-2805	106	17	for	for	ADP
taxlaw-2805	106	18	single	single	ADJ
taxlaw-2805	106	19	individuals	individual	NOUN
taxlaw-2805	106	20	,	,	PUNCT
taxlaw-2805	106	21	$	$	SYM
taxlaw-2805	106	22	110,000	110,000	NUM
taxlaw-2805	106	23	for	for	ADP
taxlaw-2805	106	24	married	married	ADJ
taxlaw-2805	106	25	couples	couple	NOUN
taxlaw-2805	106	26	filing	file	VERB
taxlaw-2805	106	27	jointly	jointly	ADV
taxlaw-2805	106	28	,	,	PUNCT
taxlaw-2805	106	29	and	and	CCONJ
taxlaw-2805	106	30	$	$	SYM
taxlaw-2805	106	31	55,000	55,000	NUM
taxlaw-2805	106	32	for	for	ADP
taxlaw-2805	106	33	married	married	ADJ
taxlaw-2805	106	34	individuals	individual	NOUN
taxlaw-2805	106	35	filing	file	VERB
taxlaw-2805	106	36	separately	separately	ADV
taxlaw-2805	106	37	.	.	PUNCT
taxlaw-2805	107	1	14	14	NUM
taxlaw-2805	107	2	the	the	DET
taxlaw-2805	107	3	credit	credit	NOUN
taxlaw-2805	107	4	,	,	PUNCT
taxlaw-2805	107	5	as	as	ADV
taxlaw-2805	107	6	originally	originally	ADV
taxlaw-2805	107	7	enacted	enact	VERB
taxlaw-2805	107	8	,	,	PUNCT
taxlaw-2805	107	9	was	be	AUX
taxlaw-2805	107	10	primarily	primarily	ADV
taxlaw-2805	107	11	valuable	valuable	ADJ
taxlaw-2805	107	12	for	for	ADP
taxlaw-2805	107	13	middle	middle	ADJ
taxlaw-2805	107	14	-	-	PUNCT
taxlaw-2805	107	15	class	class	NOUN
taxlaw-2805	107	16	families	family	NOUN
taxlaw-2805	107	17	.	.	PUNCT
taxlaw-2805	108	1	15	15	NUM
taxlaw-2805	108	2	the	the	DET
taxlaw-2805	108	3	credit	credit	NOUN
taxlaw-2805	108	4	was	be	AUX
taxlaw-2805	108	5	of	of	ADP
taxlaw-2805	108	6	little	little	ADJ
taxlaw-2805	108	7	to	to	ADP
taxlaw-2805	108	8	no	no	DET
taxlaw-2805	108	9	value	value	NOUN
taxlaw-2805	108	10	to	to	ADP
taxlaw-2805	108	11	low	low	ADJ
taxlaw-2805	108	12	-	-	PUNCT
taxlaw-2805	108	13	income	income	NOUN
taxlaw-2805	108	14	households	household	NOUN
taxlaw-2805	108	15	because	because	SCONJ
taxlaw-2805	108	16	many	many	ADJ
taxlaw-2805	108	17	of	of	ADP
taxlaw-2805	108	18	these	these	DET
taxlaw-2805	108	19	families	family	NOUN
taxlaw-2805	108	20	did	do	AUX
taxlaw-2805	108	21	not	not	PART
taxlaw-2805	108	22	have	have	VERB
taxlaw-2805	108	23	any	any	DET
taxlaw-2805	108	24	income	income	NOUN
taxlaw-2805	108	25	tax	tax	NOUN
taxlaw-2805	108	26	liability	liability	NOUN
taxlaw-2805	108	27	and	and	CCONJ
taxlaw-2805	108	28	the	the	DET
taxlaw-2805	108	29	credit	credit	NOUN
taxlaw-2805	108	30	was	be	AUX
taxlaw-2805	108	31	only	only	ADV
taxlaw-2805	108	32	refundable	refundable	ADJ
taxlaw-2805	108	33	for	for	ADP
taxlaw-2805	108	34	families	family	NOUN
taxlaw-2805	108	35	with	with	ADP
taxlaw-2805	108	36	three	three	NUM
taxlaw-2805	108	37	or	or	CCONJ
taxlaw-2805	108	38	more	more	ADJ
taxlaw-2805	108	39	children	child	NOUN
taxlaw-2805	108	40	.	.	PUNCT
taxlaw-2805	109	1	high	high	ADJ
taxlaw-2805	109	2	-	-	PUNCT
taxlaw-2805	109	3	income	income	NOUN
taxlaw-2805	109	4	families	family	NOUN
taxlaw-2805	109	5	,	,	PUNCT
taxlaw-2805	109	6	on	on	ADP
taxlaw-2805	109	7	the	the	DET
taxlaw-2805	109	8	other	other	ADJ
taxlaw-2805	109	9	hand	hand	NOUN
taxlaw-2805	109	10	,	,	PUNCT
taxlaw-2805	109	11	would	would	AUX
taxlaw-2805	109	12	not	not	PART
taxlaw-2805	109	13	qualify	qualify	VERB
taxlaw-2805	109	14	for	for	ADP
taxlaw-2805	109	15	the	the	DET
taxlaw-2805	109	16	credit	credit	NOUN
taxlaw-2805	109	17	because	because	SCONJ
taxlaw-2805	109	18	their	their	PRON
taxlaw-2805	109	19	incomes	income	NOUN
taxlaw-2805	109	20	exceeded	exceed	VERB
taxlaw-2805	109	21	the	the	DET
taxlaw-2805	109	22	phase	phase	NOUN
taxlaw-2805	109	23	-	-	PUNCT
taxlaw-2805	109	24	out	out	ADP
taxlaw-2805	109	25	level	level	NOUN
taxlaw-2805	109	26	.	.	PUNCT
taxlaw-2805	110	1	11	11	NUM
taxlaw-2805	110	2	h.r	h.r	PROPN
taxlaw-2805	110	3	.	.	PROPN
taxlaw-2805	110	4	rep	rep	PROPN
taxlaw-2805	110	5	.	.	PROPN
taxlaw-2805	110	6	no	no	INTJ
taxlaw-2805	110	7	.	.	NOUN
taxlaw-2805	111	1	105	105	NUM
taxlaw-2805	111	2	-	-	SYM
taxlaw-2805	111	3	148	148	NUM
taxlaw-2805	111	4	,	,	PUNCT
taxlaw-2805	111	5	at	at	ADP
taxlaw-2805	111	6	310	310	NUM
taxlaw-2805	111	7	(	(	PUNCT
taxlaw-2805	111	8	1997	1997	NUM
taxlaw-2805	111	9	)	)	PUNCT
taxlaw-2805	111	10	;	;	PUNCT
taxlaw-2805	111	11	joint	joint	ADJ
taxlaw-2805	111	12	comm	comm	NOUN
taxlaw-2805	111	13	.	.	PUNCT
taxlaw-2805	112	1	on	on	ADP
taxlaw-2805	112	2	taxation	taxation	NOUN
taxlaw-2805	112	3	,	,	PUNCT
taxlaw-2805	112	4	105th	105th	PROPN
taxlaw-2805	112	5	cong	cong	NOUN
taxlaw-2805	112	6	.	.	PROPN
taxlaw-2805	112	7	,	,	PUNCT
taxlaw-2805	112	8	general	general	ADJ
taxlaw-2805	112	9	explanation	explanation	NOUN
taxlaw-2805	112	10	of	of	ADP
taxlaw-2805	112	11	tax	tax	NOUN
taxlaw-2805	112	12	legislation	legislation	NOUN
taxlaw-2805	112	13	enacted	enact	VERB
taxlaw-2805	112	14	in	in	ADP
taxlaw-2805	112	15	1997	1997	NUM
taxlaw-2805	112	16	,	,	PUNCT
taxlaw-2805	112	17	part	part	NOUN
taxlaw-2805	112	18	two	two	NUM
taxlaw-2805	112	19	:	:	PUNCT
taxlaw-2805	112	20	taxpayer	taxpayer	NOUN
taxlaw-2805	112	21	relief	relief	NOUN
taxlaw-2805	112	22	act	act	NOUN
taxlaw-2805	112	23	of	of	ADP
taxlaw-2805	112	24	1997	1997	NUM
taxlaw-2805	112	25	.	.	PUNCT
taxlaw-2805	113	1	12	12	NUM
taxlaw-2805	113	2	pub	pub	NOUN
taxlaw-2805	113	3	.	.	PUNCT
taxlaw-2805	114	1	l.	l.	PROPN
taxlaw-2805	114	2	105	105	NUM
taxlaw-2805	114	3	-	-	SYM
taxlaw-2805	114	4	34	34	NUM
taxlaw-2805	114	5	,	,	PUNCT
taxlaw-2805	114	6	title	title	NOUN
taxlaw-2805	114	7	i	i	PRON
taxlaw-2805	114	8	,	,	PUNCT
taxlaw-2805	114	9	§	§	PROPN
taxlaw-2805	114	10	101(a	101(a	PROPN
taxlaw-2805	114	11	)	)	PUNCT
taxlaw-2805	114	12	(	(	PUNCT
taxlaw-2805	114	13	codified	codify	VERB
taxlaw-2805	114	14	as	as	SCONJ
taxlaw-2805	114	15	amended	amend	VERB
taxlaw-2805	114	16	at	at	ADP
taxlaw-2805	114	17	i.r.c	i.r.c	NOUN
taxlaw-2805	114	18	.	.	PUNCT
taxlaw-2805	115	1	§	§	PROPN
taxlaw-2805	115	2	24(a	24(a	NUM
taxlaw-2805	115	3	)	)	PUNCT
taxlaw-2805	115	4	(	(	PUNCT
taxlaw-2805	115	5	1997	1997	NUM
taxlaw-2805	115	6	)	)	PUNCT
taxlaw-2805	115	7	.	.	PUNCT
taxlaw-2805	116	1	13	13	NUM
taxlaw-2805	116	2	taxpayer	taxpayer	NOUN
taxlaw-2805	116	3	relief	relief	NOUN
taxlaw-2805	116	4	act	act	NOUN
taxlaw-2805	116	5	§	§	PROPN
taxlaw-2805	116	6	101	101	NUM
taxlaw-2805	116	7	(	(	PUNCT
taxlaw-2805	116	8	codified	codify	VERB
taxlaw-2805	116	9	as	as	SCONJ
taxlaw-2805	116	10	amended	amend	VERB
taxlaw-2805	116	11	at	at	ADP
taxlaw-2805	116	12	i.r.c	i.r.c	NOUN
taxlaw-2805	116	13	.	.	PUNCT
taxlaw-2805	117	1	§	§	PROPN
taxlaw-2805	117	2	24	24	NUM
taxlaw-2805	117	3	(	(	PUNCT
taxlaw-2805	117	4	1997	1997	NUM
taxlaw-2805	117	5	)	)	PUNCT
taxlaw-2805	117	6	)	)	PUNCT
taxlaw-2805	117	7	;	;	PUNCT
taxlaw-2805	117	8	staff	staff	NOUN
taxlaw-2805	117	9	of	of	ADP
taxlaw-2805	117	10	the	the	DET
taxlaw-2805	117	11	joint	joint	ADJ
taxlaw-2805	117	12	comm	comm	NOUN
taxlaw-2805	117	13	.	.	PUNCT
taxlaw-2805	118	1	on	on	ADP
taxlaw-2805	118	2	tax’n	tax’n	NUM
taxlaw-2805	118	3	,	,	PUNCT
taxlaw-2805	118	4	105st	105st	PROPN
taxlaw-2805	118	5	cong	cong	PROPN
taxlaw-2805	118	6	.	.	PUNCT
taxlaw-2805	118	7	,	,	PUNCT
taxlaw-2805	118	8	general	general	ADJ
taxlaw-2805	118	9	explanation	explanation	NOUN
taxlaw-2805	118	10	of	of	ADP
taxlaw-2805	118	11	tax	tax	NOUN
taxlaw-2805	118	12	legislation	legislation	NOUN
taxlaw-2805	118	13	enacted	enact	VERB
taxlaw-2805	118	14	in	in	ADP
taxlaw-2805	118	15	1997	1997	NUM
taxlaw-2805	118	16	(	(	PUNCT
taxlaw-2805	118	17	joint	joint	ADJ
taxlaw-2805	118	18	comm	comm	NOUN
taxlaw-2805	118	19	.	.	PUNCT
taxlaw-2805	119	1	print	print	NOUN
taxlaw-2805	119	2	1997	1997	NUM
taxlaw-2805	119	3	)	)	PUNCT
taxlaw-2805	119	4	.	.	PUNCT
taxlaw-2805	120	1	the	the	DET
taxlaw-2805	120	2	explanation	explanation	NOUN
taxlaw-2805	120	3	on	on	ADP
taxlaw-2805	120	4	page	page	NOUN
taxlaw-2805	120	5	eight	eight	NUM
taxlaw-2805	120	6	provides	provide	VERB
taxlaw-2805	120	7	the	the	DET
taxlaw-2805	120	8	following	following	ADJ
taxlaw-2805	120	9	example	example	NOUN
taxlaw-2805	120	10	of	of	ADP
taxlaw-2805	120	11	how	how	SCONJ
taxlaw-2805	120	12	the	the	DET
taxlaw-2805	120	13	credit	credit	NOUN
taxlaw-2805	120	14	operates	operate	VERB
taxlaw-2805	120	15	for	for	ADP
taxlaw-2805	120	16	a	a	DET
taxlaw-2805	120	17	taxpayer	taxpayer	NOUN
taxlaw-2805	120	18	with	with	ADP
taxlaw-2805	120	19	three	three	NUM
taxlaw-2805	120	20	or	or	CCONJ
taxlaw-2805	120	21	more	more	ADJ
taxlaw-2805	120	22	children	child	NOUN
taxlaw-2805	120	23	:	:	PUNCT
taxlaw-2805	120	24	―assume	―assume	SCONJ
taxlaw-2805	120	25	that	that	SCONJ
taxlaw-2805	120	26	in	in	ADP
taxlaw-2805	120	27	1999	1999	NUM
taxlaw-2805	120	28	,	,	PUNCT
taxlaw-2805	120	29	a	a	DET
taxlaw-2805	120	30	,	,	PUNCT
taxlaw-2805	120	31	an	an	DET
taxlaw-2805	120	32	unmarried	unmarried	ADJ
taxlaw-2805	120	33	individual	individual	NOUN
taxlaw-2805	120	34	with	with	ADP
taxlaw-2805	120	35	three	three	NUM
taxlaw-2805	120	36	qualifying	qualify	VERB
taxlaw-2805	120	37	children	child	NOUN
taxlaw-2805	120	38	and	and	CCONJ
taxlaw-2805	120	39	an	an	DET
taxlaw-2805	120	40	adjusted	adjust	VERB
taxlaw-2805	120	41	gross	gross	ADJ
taxlaw-2805	120	42	income	income	NOUN
taxlaw-2805	120	43	below	below	ADP
taxlaw-2805	120	44	$	$	SYM
taxlaw-2805	120	45	75,000	75,000	NUM
taxlaw-2805	120	46	,	,	PUNCT
taxlaw-2805	120	47	incurs	incur	VERB
taxlaw-2805	120	48	a	a	DET
taxlaw-2805	120	49	regular	regular	ADJ
taxlaw-2805	120	50	tax	tax	NOUN
taxlaw-2805	120	51	liability	liability	NOUN
taxlaw-2805	120	52	in	in	ADP
taxlaw-2805	120	53	excess	excess	NOUN
taxlaw-2805	120	54	of	of	ADP
taxlaw-2805	120	55	the	the	DET
taxlaw-2805	120	56	tentative	tentative	ADJ
taxlaw-2805	120	57	minimum	minimum	ADJ
taxlaw-2805	120	58	tax	tax	NOUN
taxlaw-2805	120	59	in	in	ADP
taxlaw-2805	120	60	the	the	DET
taxlaw-2805	120	61	amount	amount	NOUN
taxlaw-2805	120	62	of	of	ADP
taxlaw-2805	120	63	$	$	SYM
taxlaw-2805	120	64	1,000	1,000	NUM
taxlaw-2805	120	65	.	.	PUNCT
taxlaw-2805	121	1	assume	assume	VERB
taxlaw-2805	121	2	also	also	ADV
taxlaw-2805	121	3	that	that	SCONJ
taxlaw-2805	121	4	a	a	DET
taxlaw-2805	121	5	's	's	PART
taxlaw-2805	121	6	employee	employee	NOUN
taxlaw-2805	121	7	share	share	NOUN
taxlaw-2805	121	8	of	of	ADP
taxlaw-2805	121	9	fica	fica	PROPN
taxlaw-2805	121	10	taxes	taxis	NOUN
taxlaw-2805	121	11	is	be	AUX
taxlaw-2805	121	12	$	$	SYM
taxlaw-2805	121	13	3,000	3,000	NUM
taxlaw-2805	121	14	.	.	PUNCT
taxlaw-2805	122	1	also	also	ADV
taxlaw-2805	122	2	assume	assume	VERB
taxlaw-2805	122	3	that	that	SCONJ
taxlaw-2805	122	4	a	a	PRON
taxlaw-2805	122	5	is	be	AUX
taxlaw-2805	122	6	not	not	PART
taxlaw-2805	122	7	entitled	entitle	VERB
taxlaw-2805	122	8	to	to	ADP
taxlaw-2805	122	9	any	any	DET
taxlaw-2805	122	10	other	other	ADJ
taxlaw-2805	122	11	credits	credit	NOUN
taxlaw-2805	122	12	.	.	PUNCT
taxlaw-2805	123	1	a	a	PRON
taxlaw-2805	123	2	is	be	AUX
taxlaw-2805	123	3	allowed	allow	VERB
taxlaw-2805	123	4	a	a	DET
taxlaw-2805	123	5	$	$	SYM
taxlaw-2805	123	6	1,000	1,000	NUM
taxlaw-2805	123	7	nonrefundable	nonrefundable	ADJ
taxlaw-2805	123	8	credit	credit	NOUN
taxlaw-2805	123	9	,	,	PUNCT
taxlaw-2805	123	10	as	as	SCONJ
taxlaw-2805	123	11	limited	limit	VERB
taxlaw-2805	123	12	by	by	ADP
taxlaw-2805	123	13	section	section	NOUN
taxlaw-2805	123	14	26(a	26(a	NUM
taxlaw-2805	123	15	)	)	PUNCT
taxlaw-2805	123	16	.	.	PUNCT
taxlaw-2805	124	1	a	a	PRON
taxlaw-2805	124	2	is	be	AUX
taxlaw-2805	124	3	also	also	ADV
taxlaw-2805	124	4	allowed	allow	VERB
taxlaw-2805	124	5	a	a	DET
taxlaw-2805	124	6	refundable	refundable	ADJ
taxlaw-2805	124	7	credit	credit	NOUN
taxlaw-2805	124	8	of	of	ADP
taxlaw-2805	124	9	$	$	SYM
taxlaw-2805	124	10	500	500	NUM
taxlaw-2805	124	11	by	by	ADP
taxlaw-2805	124	12	reason	reason	NOUN
taxlaw-2805	124	13	of	of	ADP
taxlaw-2805	124	14	section	section	NOUN
taxlaw-2805	124	15	24(d	24(d	NUM
taxlaw-2805	124	16	)	)	PUNCT
taxlaw-2805	124	17	.	.	PUNCT
taxlaw-2805	125	1	the	the	DET
taxlaw-2805	125	2	amount	amount	NOUN
taxlaw-2805	125	3	of	of	ADP
taxlaw-2805	125	4	this	this	DET
taxlaw-2805	125	5	credit	credit	NOUN
taxlaw-2805	125	6	is	be	AUX
taxlaw-2805	125	7	the	the	DET
taxlaw-2805	125	8	lesser	less	ADJ
taxlaw-2805	125	9	of	of	ADP
taxlaw-2805	125	10	(	(	PUNCT
taxlaw-2805	125	11	1	1	NUM
taxlaw-2805	125	12	)	)	PUNCT
taxlaw-2805	125	13	$	$	SYM
taxlaw-2805	125	14	1,500	1,500	NUM
taxlaw-2805	125	15	(	(	PUNCT
taxlaw-2805	125	16	the	the	DET
taxlaw-2805	125	17	credit	credit	NOUN
taxlaw-2805	125	18	that	that	PRON
taxlaw-2805	125	19	would	would	AUX
taxlaw-2805	125	20	be	be	AUX
taxlaw-2805	125	21	allowed	allow	VERB
taxlaw-2805	125	22	under	under	ADP
taxlaw-2805	125	23	section	section	NOUN
taxlaw-2805	125	24	24(a	24(a	NUM
taxlaw-2805	125	25	)	)	PUNCT
taxlaw-2805	125	26	without	without	ADP
taxlaw-2805	125	27	regard	regard	NOUN
taxlaw-2805	125	28	to	to	ADP
taxlaw-2805	125	29	the	the	DET
taxlaw-2805	125	30	tax	tax	NOUN
taxlaw-2805	125	31	limitation	limitation	NOUN
taxlaw-2805	125	32	of	of	ADP
taxlaw-2805	125	33	section	section	NOUN
taxlaw-2805	125	34	26	26	NUM
taxlaw-2805	125	35	)	)	PUNCT
taxlaw-2805	125	36	or	or	CCONJ
taxlaw-2805	125	37	(	(	PUNCT
taxlaw-2805	125	38	2	2	NUM
taxlaw-2805	125	39	)	)	PUNCT
taxlaw-2805	125	40	$	$	SYM
taxlaw-2805	125	41	500	500	NUM
taxlaw-2805	125	42	(	(	PUNCT
taxlaw-2805	125	43	the	the	DET
taxlaw-2805	125	44	excess	excess	NOUN
taxlaw-2805	125	45	of	of	ADP
taxlaw-2805	125	46	$	$	SYM
taxlaw-2805	125	47	1,500	1,500	NUM
taxlaw-2805	125	48	(	(	PUNCT
taxlaw-2805	125	49	the	the	DET
taxlaw-2805	125	50	amount	amount	NOUN
taxlaw-2805	125	51	of	of	ADP
taxlaw-2805	125	52	subpart	subpart	NOUN
taxlaw-2805	125	53	a	a	DET
taxlaw-2805	125	54	credits	credit	NOUN
taxlaw-2805	125	55	which	which	PRON
taxlaw-2805	125	56	would	would	AUX
taxlaw-2805	125	57	be	be	AUX
taxlaw-2805	125	58	allowed	allow	VERB
taxlaw-2805	125	59	if	if	SCONJ
taxlaw-2805	125	60	a	a	PRON
taxlaw-2805	125	61	's	be	AUX
taxlaw-2805	125	62	$	$	SYM
taxlaw-2805	125	63	3,000	3,000	NUM
taxlaw-2805	125	64	social	social	ADJ
taxlaw-2805	125	65	security	security	NOUN
taxlaw-2805	125	66	taxes	taxis	NOUN
taxlaw-2805	125	67	were	be	AUX
taxlaw-2805	125	68	added	add	VERB
taxlaw-2805	125	69	to	to	ADP
taxlaw-2805	125	70	the	the	DET
taxlaw-2805	125	71	$	$	SYM
taxlaw-2805	125	72	1,000	1,000	NUM
taxlaw-2805	125	73	section	section	NOUN
taxlaw-2805	125	74	26(a	26(a	NUM
taxlaw-2805	125	75	)	)	PUNCT
taxlaw-2805	125	76	limit	limit	NOUN
taxlaw-2805	125	77	)	)	PUNCT
taxlaw-2805	125	78	over	over	ADP
taxlaw-2805	125	79	$	$	SYM
taxlaw-2805	125	80	1,000	1,000	NUM
taxlaw-2805	125	81	(	(	PUNCT
taxlaw-2805	125	82	the	the	DET
taxlaw-2805	125	83	subpart	subpart	NOUN
taxlaw-2805	125	84	a	a	DET
taxlaw-2805	125	85	credits	credit	NOUN
taxlaw-2805	125	86	otherwise	otherwise	ADV
taxlaw-2805	125	87	allowed)).‖	allowed)).‖	PROPN
taxlaw-2805	125	88	14	14	NUM
taxlaw-2805	125	89	taxpayer	taxpayer	NOUN
taxlaw-2805	125	90	relief	relief	NOUN
taxlaw-2805	125	91	act	act	NOUN
taxlaw-2805	125	92	§	§	PROPN
taxlaw-2805	125	93	101	101	NUM
taxlaw-2805	125	94	,	,	PUNCT
taxlaw-2805	125	95	pub	pub	NOUN
taxlaw-2805	125	96	.	.	PUNCT
taxlaw-2805	126	1	l.	l.	PROPN
taxlaw-2805	126	2	105	105	NUM
taxlaw-2805	126	3	-	-	SYM
taxlaw-2805	126	4	34	34	NUM
taxlaw-2805	126	5	,	,	PUNCT
taxlaw-2805	126	6	title	title	NOUN
taxlaw-2805	126	7	i	i	PRON
taxlaw-2805	126	8	,	,	PUNCT
taxlaw-2805	126	9	§	§	PROPN
taxlaw-2805	126	10	101(a	101(a	PROPN
taxlaw-2805	126	11	)	)	PUNCT
taxlaw-2805	126	12	(	(	PUNCT
taxlaw-2805	126	13	codified	codify	VERB
taxlaw-2805	126	14	as	as	SCONJ
taxlaw-2805	126	15	amended	amend	VERB
taxlaw-2805	126	16	at	at	ADP
taxlaw-2805	126	17	i.r.c	i.r.c	NOUN
taxlaw-2805	126	18	.	.	PUNCT
taxlaw-2805	127	1	§	§	PROPN
taxlaw-2805	127	2	24	24	NUM
taxlaw-2805	127	3	(	(	PUNCT
taxlaw-2805	127	4	1997	1997	NUM
taxlaw-2805	127	5	)	)	PUNCT
taxlaw-2805	127	6	)	)	PUNCT
taxlaw-2805	127	7	.	.	PUNCT
taxlaw-2805	128	1	15	15	NUM
taxlaw-2805	128	2	leonard	leonard	PROPN
taxlaw-2805	128	3	e.	e.	PROPN
taxlaw-2805	128	4	burman	burman	PROPN
taxlaw-2805	128	5	&	&	CCONJ
taxlaw-2805	128	6	laura	laura	PROPN
taxlaw-2805	128	7	wheaton	wheaton	PROPN
taxlaw-2805	128	8	,	,	PUNCT
taxlaw-2805	128	9	who	who	PRON
taxlaw-2805	128	10	gets	get	VERB
taxlaw-2805	128	11	the	the	DET
taxlaw-2805	128	12	child	child	NOUN
taxlaw-2805	128	13	tax	tax	NOUN
taxlaw-2805	128	14	credit	credit	NOUN
taxlaw-2805	128	15	?	?	PUNCT
taxlaw-2805	128	16	,	,	PUNCT
taxlaw-2805	128	17	109	109	NUM
taxlaw-2805	128	18	tax	tax	NOUN
taxlaw-2805	128	19	notes	note	NOUN
taxlaw-2805	128	20	387	387	NUM
taxlaw-2805	128	21	,	,	PUNCT
taxlaw-2805	128	22	387	387	NUM
taxlaw-2805	128	23	(	(	PUNCT
taxlaw-2805	128	24	2005	2005	NUM
taxlaw-2805	128	25	)	)	PUNCT
taxlaw-2805	128	26	,	,	PUNCT
taxlaw-2805	128	27	available	available	ADJ
taxlaw-2805	128	28	at	at	ADP
taxlaw-2805	128	29	http://www.taxpolicycenter.org/uploadedpdf/411232_child_tax_credit.pdf	http://www.taxpolicycenter.org/uploadedpdf/411232_child_tax_credit.pdf	PROPN
taxlaw-2805	128	30	.	.	PROPN
taxlaw-2805	129	1	308	308	NUM
taxlaw-2805	129	2	columbia	columbia	PROPN
taxlaw-2805	129	3	journal	journal	PROPN
taxlaw-2805	129	4	of	of	ADP
taxlaw-2805	129	5	tax	tax	NOUN
taxlaw-2805	129	6	law	law	NOUN
taxlaw-2805	129	7	[	[	X
taxlaw-2805	129	8	vol.2:301	vol.2:301	PROPN
taxlaw-2805	129	9	in	in	ADP
taxlaw-2805	129	10	2001	2001	NUM
taxlaw-2805	129	11	,	,	PUNCT
taxlaw-2805	129	12	the	the	DET
taxlaw-2805	129	13	economic	economic	ADJ
taxlaw-2805	129	14	growth	growth	NOUN
taxlaw-2805	129	15	and	and	CCONJ
taxlaw-2805	129	16	tax	tax	NOUN
taxlaw-2805	129	17	relief	relief	NOUN
taxlaw-2805	129	18	reconciliation	reconciliation	NOUN
taxlaw-2805	129	19	act	act	NOUN
taxlaw-2805	129	20	(	(	PUNCT
taxlaw-2805	129	21	egtrra	egtrra	ADJ
taxlaw-2805	129	22	)	)	PUNCT
taxlaw-2805	129	23	substantially	substantially	ADV
taxlaw-2805	129	24	changed	change	VERB
taxlaw-2805	129	25	the	the	DET
taxlaw-2805	129	26	credit	credit	NOUN
taxlaw-2805	129	27	by	by	ADP
taxlaw-2805	129	28	increasing	increase	VERB
taxlaw-2805	129	29	both	both	DET
taxlaw-2805	129	30	the	the	DET
taxlaw-2805	129	31	value	value	NOUN
taxlaw-2805	129	32	of	of	ADP
taxlaw-2805	129	33	the	the	DET
taxlaw-2805	129	34	credit	credit	NOUN
taxlaw-2805	129	35	and	and	CCONJ
taxlaw-2805	129	36	its	its	PRON
taxlaw-2805	129	37	availability	availability	NOUN
taxlaw-2805	129	38	for	for	ADP
taxlaw-2805	129	39	low	low	ADJ
taxlaw-2805	129	40	-	-	PUNCT
taxlaw-2805	129	41	income	income	NOUN
taxlaw-2805	129	42	families	family	NOUN
taxlaw-2805	129	43	.	.	PUNCT
taxlaw-2805	130	1	16	16	NUM
taxlaw-2805	130	2	egtrra	egtrra	NOUN
taxlaw-2805	130	3	was	be	AUX
taxlaw-2805	130	4	set	set	VERB
taxlaw-2805	130	5	to	to	PART
taxlaw-2805	130	6	increase	increase	VERB
taxlaw-2805	130	7	the	the	DET
taxlaw-2805	130	8	credit	credit	NOUN
taxlaw-2805	130	9	level	level	NOUN
taxlaw-2805	130	10	from	from	ADP
taxlaw-2805	130	11	$	$	SYM
taxlaw-2805	130	12	500	500	NUM
taxlaw-2805	130	13	to	to	PART
taxlaw-2805	130	14	$	$	SYM
taxlaw-2805	130	15	600	600	NUM
taxlaw-2805	130	16	for	for	ADP
taxlaw-2805	130	17	years	year	NOUN
taxlaw-2805	130	18	2001	2001	NUM
taxlaw-2805	130	19	-	-	SYM
taxlaw-2805	130	20	2004	2004	NUM
taxlaw-2805	130	21	and	and	CCONJ
taxlaw-2805	130	22	to	to	PART
taxlaw-2805	130	23	further	far	ADV
taxlaw-2805	130	24	increase	increase	VERB
taxlaw-2805	130	25	the	the	DET
taxlaw-2805	130	26	credit	credit	NOUN
taxlaw-2805	130	27	value	value	NOUN
taxlaw-2805	130	28	incrementally	incrementally	ADV
taxlaw-2805	130	29	for	for	ADP
taxlaw-2805	130	30	tax	tax	NOUN
taxlaw-2805	130	31	years	year	NOUN
taxlaw-2805	130	32	2005	2005	NUM
taxlaw-2805	130	33	-	-	SYM
taxlaw-2805	130	34	2010	2010	NUM
taxlaw-2805	130	35	,	,	PUNCT
taxlaw-2805	130	36	reaching	reach	VERB
taxlaw-2805	130	37	a	a	DET
taxlaw-2805	130	38	credit	credit	NOUN
taxlaw-2805	130	39	level	level	NOUN
taxlaw-2805	130	40	of	of	ADP
taxlaw-2805	130	41	$	$	SYM
taxlaw-2805	130	42	1,000	1,000	NUM
taxlaw-2805	130	43	for	for	ADP
taxlaw-2805	130	44	2010	2010	NUM
taxlaw-2805	130	45	.	.	PUNCT
taxlaw-2805	131	1	17	17	NUM
taxlaw-2805	131	2	egtrra	egtrra	NOUN
taxlaw-2805	131	3	was	be	AUX
taxlaw-2805	131	4	scheduled	schedule	VERB
taxlaw-2805	131	5	to	to	PART
taxlaw-2805	131	6	sunset	sunset	VERB
taxlaw-2805	131	7	after	after	ADP
taxlaw-2805	131	8	2010	2010	NUM
taxlaw-2805	131	9	,	,	PUNCT
taxlaw-2805	131	10	at	at	ADP
taxlaw-2805	131	11	which	which	DET
taxlaw-2805	131	12	point	point	NOUN
taxlaw-2805	131	13	the	the	DET
taxlaw-2805	131	14	credit	credit	NOUN
taxlaw-2805	131	15	level	level	NOUN
taxlaw-2805	131	16	would	would	AUX
taxlaw-2805	131	17	revert	revert	VERB
taxlaw-2805	131	18	to	to	ADP
taxlaw-2805	131	19	the	the	DET
taxlaw-2805	131	20	2000	2000	NUM
taxlaw-2805	131	21	level	level	NOUN
taxlaw-2805	131	22	of	of	ADP
taxlaw-2805	131	23	$	$	SYM
taxlaw-2805	131	24	500	500	NUM
taxlaw-2805	131	25	.	.	PUNCT
taxlaw-2805	132	1	18	18	NUM
taxlaw-2805	132	2	egtrra	egtrra	NOUN
taxlaw-2805	132	3	also	also	ADV
taxlaw-2805	132	4	significantly	significantly	ADV
taxlaw-2805	132	5	altered	alter	VERB
taxlaw-2805	132	6	the	the	DET
taxlaw-2805	132	7	refundability	refundability	NOUN
taxlaw-2805	132	8	feature	feature	NOUN
taxlaw-2805	132	9	of	of	ADP
taxlaw-2805	132	10	the	the	DET
taxlaw-2805	132	11	ctc	ctc	NOUN
taxlaw-2805	132	12	.	.	PUNCT
taxlaw-2805	133	1	unlike	unlike	ADP
taxlaw-2805	133	2	the	the	DET
taxlaw-2805	133	3	taxpayer	taxpayer	NOUN
taxlaw-2805	133	4	relief	relief	NOUN
taxlaw-2805	133	5	act	act	NOUN
taxlaw-2805	133	6	of	of	ADP
taxlaw-2805	133	7	1997	1997	NUM
taxlaw-2805	133	8	,	,	PUNCT
taxlaw-2805	133	9	which	which	PRON
taxlaw-2805	133	10	made	make	VERB
taxlaw-2805	133	11	the	the	DET
taxlaw-2805	133	12	ctc	ctc	NOUN
taxlaw-2805	133	13	only	only	ADV
taxlaw-2805	133	14	refundable	refundable	ADJ
taxlaw-2805	133	15	for	for	ADP
taxlaw-2805	133	16	families	family	NOUN
taxlaw-2805	133	17	with	with	ADP
taxlaw-2805	133	18	three	three	NUM
taxlaw-2805	133	19	or	or	CCONJ
taxlaw-2805	133	20	more	more	ADJ
taxlaw-2805	133	21	children	child	NOUN
taxlaw-2805	133	22	,	,	PUNCT
taxlaw-2805	133	23	egtrra	egtrra	PROPN
taxlaw-2805	133	24	extended	extend	VERB
taxlaw-2805	133	25	the	the	DET
taxlaw-2805	133	26	possibility	possibility	NOUN
taxlaw-2805	133	27	of	of	ADP
taxlaw-2805	133	28	a	a	DET
taxlaw-2805	133	29	refund	refund	NOUN
taxlaw-2805	133	30	to	to	ADP
taxlaw-2805	133	31	all	all	DET
taxlaw-2805	133	32	families	family	NOUN
taxlaw-2805	133	33	with	with	ADP
taxlaw-2805	133	34	children	child	NOUN
taxlaw-2805	133	35	and	and	CCONJ
taxlaw-2805	133	36	created	create	VERB
taxlaw-2805	133	37	a	a	DET
taxlaw-2805	133	38	refundability	refundability	NOUN
taxlaw-2805	133	39	threshold	threshold	NOUN
taxlaw-2805	133	40	,	,	PUNCT
taxlaw-2805	133	41	set	set	VERB
taxlaw-2805	133	42	at	at	ADP
taxlaw-2805	133	43	$	$	SYM
taxlaw-2805	133	44	10,000	10,000	NUM
taxlaw-2805	133	45	for	for	ADP
taxlaw-2805	133	46	2001	2001	NUM
taxlaw-2805	133	47	and	and	CCONJ
taxlaw-2805	133	48	indexed	index	VERB
taxlaw-2805	133	49	for	for	ADP
taxlaw-2805	133	50	inflation	inflation	NOUN
taxlaw-2805	133	51	for	for	ADP
taxlaw-2805	133	52	each	each	DET
taxlaw-2805	133	53	subsequent	subsequent	ADJ
taxlaw-2805	133	54	year	year	NOUN
taxlaw-2805	133	55	.	.	PUNCT
taxlaw-2805	134	1	19	19	NUM
taxlaw-2805	134	2	egtrra	egtrra	NOUN
taxlaw-2805	134	3	limited	limit	VERB
taxlaw-2805	134	4	the	the	DET
taxlaw-2805	134	5	refundability	refundability	NOUN
taxlaw-2805	134	6	of	of	ADP
taxlaw-2805	134	7	the	the	DET
taxlaw-2805	134	8	credit	credit	NOUN
taxlaw-2805	134	9	to	to	ADP
taxlaw-2805	134	10	10	10	NUM
taxlaw-2805	134	11	%	%	NOUN
taxlaw-2805	134	12	of	of	ADP
taxlaw-2805	134	13	earnings	earning	NOUN
taxlaw-2805	134	14	in	in	ADP
taxlaw-2805	134	15	excess	excess	NOUN
taxlaw-2805	134	16	of	of	ADP
taxlaw-2805	134	17	the	the	DET
taxlaw-2805	134	18	refundability	refundability	NOUN
taxlaw-2805	134	19	threshold	threshold	NOUN
taxlaw-2805	134	20	for	for	ADP
taxlaw-2805	134	21	tax	tax	NOUN
taxlaw-2805	134	22	years	year	NOUN
taxlaw-2805	134	23	2001	2001	NUM
taxlaw-2805	134	24	-	-	SYM
taxlaw-2805	134	25	2004	2004	NUM
taxlaw-2805	134	26	and	and	CCONJ
taxlaw-2805	134	27	15	15	NUM
taxlaw-2805	134	28	%	%	NOUN
taxlaw-2805	134	29	of	of	ADP
taxlaw-2805	134	30	earnings	earning	NOUN
taxlaw-2805	134	31	in	in	ADP
taxlaw-2805	134	32	excess	excess	NOUN
taxlaw-2805	134	33	of	of	ADP
taxlaw-2805	134	34	the	the	DET
taxlaw-2805	134	35	refundability	refundability	NOUN
taxlaw-2805	134	36	threshold	threshold	NOUN
taxlaw-2805	134	37	for	for	ADP
taxlaw-2805	134	38	tax	tax	NOUN
taxlaw-2805	134	39	years	year	NOUN
taxlaw-2805	134	40	beginning	begin	VERB
taxlaw-2805	134	41	in	in	ADP
taxlaw-2805	134	42	2005	2005	NUM
taxlaw-2805	134	43	.	.	PUNCT
taxlaw-2805	135	1	20	20	NUM
taxlaw-2805	135	2	although	although	SCONJ
taxlaw-2805	135	3	egtrra	egtrra	ADJ
taxlaw-2805	135	4	did	do	AUX
taxlaw-2805	135	5	not	not	PART
taxlaw-2805	135	6	schedule	schedule	VERB
taxlaw-2805	135	7	the	the	DET
taxlaw-2805	135	8	level	level	NOUN
taxlaw-2805	135	9	of	of	ADP
taxlaw-2805	135	10	the	the	DET
taxlaw-2805	135	11	credit	credit	NOUN
taxlaw-2805	135	12	to	to	PART
taxlaw-2805	135	13	increase	increase	VERB
taxlaw-2805	135	14	to	to	ADP
taxlaw-2805	135	15	$	$	SYM
taxlaw-2805	135	16	1,000	1,000	NUM
taxlaw-2805	135	17	until	until	ADP
taxlaw-2805	135	18	tax	tax	NOUN
taxlaw-2805	135	19	year	year	NOUN
taxlaw-2805	135	20	2010	2010	NUM
taxlaw-2805	135	21	,	,	PUNCT
taxlaw-2805	135	22	the	the	DET
taxlaw-2805	135	23	jobs	job	NOUN
taxlaw-2805	135	24	and	and	CCONJ
taxlaw-2805	135	25	growth	growth	NOUN
taxlaw-2805	135	26	tax	tax	NOUN
taxlaw-2805	135	27	relief	relief	NOUN
taxlaw-2805	135	28	reconciliation	reconciliation	NOUN
taxlaw-2805	135	29	act	act	NOUN
taxlaw-2805	135	30	of	of	ADP
taxlaw-2805	135	31	2003	2003	NUM
taxlaw-2805	135	32	(	(	PUNCT
taxlaw-2805	135	33	jgtrra	jgtrra	PROPN
taxlaw-2805	135	34	)	)	PUNCT
taxlaw-2805	135	35	increased	increase	VERB
taxlaw-2805	135	36	the	the	DET
taxlaw-2805	135	37	level	level	NOUN
taxlaw-2805	135	38	of	of	ADP
taxlaw-2805	135	39	the	the	DET
taxlaw-2805	135	40	credit	credit	NOUN
taxlaw-2805	135	41	to	to	ADP
taxlaw-2805	135	42	$	$	SYM
taxlaw-2805	135	43	1,000	1,000	NUM
taxlaw-2805	135	44	for	for	ADP
taxlaw-2805	135	45	tax	tax	NOUN
taxlaw-2805	135	46	years	year	NOUN
taxlaw-2805	135	47	2003	2003	NUM
taxlaw-2805	135	48	and	and	CCONJ
taxlaw-2805	135	49	2004	2004	NUM
taxlaw-2805	135	50	.	.	PUNCT
taxlaw-2805	136	1	21	21	NUM
taxlaw-2805	136	2	16	16	NUM
taxlaw-2805	136	3	economic	economic	ADJ
taxlaw-2805	136	4	growth	growth	NOUN
taxlaw-2805	136	5	and	and	CCONJ
taxlaw-2805	136	6	tax	tax	NOUN
taxlaw-2805	136	7	relief	relief	NOUN
taxlaw-2805	136	8	reconciliation	reconciliation	NOUN
taxlaw-2805	136	9	act	act	NOUN
taxlaw-2805	136	10	of	of	ADP
taxlaw-2805	136	11	2001	2001	NUM
taxlaw-2805	136	12	,	,	PUNCT
taxlaw-2805	136	13	pub	pub	NOUN
taxlaw-2805	136	14	.	.	PUNCT
taxlaw-2805	137	1	l.	l.	PROPN
taxlaw-2805	137	2	no	no	INTJ
taxlaw-2805	137	3	.	.	PUNCT
taxlaw-2805	138	1	107–16	107–16	NOUN
taxlaw-2805	138	2	,	,	PUNCT
taxlaw-2805	138	3	§	§	PROPN
taxlaw-2805	138	4	201	201	NUM
taxlaw-2805	138	5	,	,	PUNCT
taxlaw-2805	138	6	115	115	NUM
taxlaw-2805	138	7	stat	stat	NOUN
taxlaw-2805	138	8	.	.	PUNCT
taxlaw-2805	139	1	38	38	NUM
taxlaw-2805	139	2	(	(	PUNCT
taxlaw-2805	139	3	2001	2001	NUM
taxlaw-2805	139	4	)	)	PUNCT
taxlaw-2805	139	5	.	.	PUNCT
taxlaw-2805	140	1	17	17	NUM
taxlaw-2805	141	1	i	i	PRON
taxlaw-2805	141	2	d.	d.	PROPN
taxlaw-2805	141	3	according	accord	VERB
taxlaw-2805	141	4	to	to	ADP
taxlaw-2805	141	5	the	the	DET
taxlaw-2805	141	6	legislation	legislation	NOUN
taxlaw-2805	141	7	,	,	PUNCT
taxlaw-2805	141	8	for	for	ADP
taxlaw-2805	141	9	the	the	DET
taxlaw-2805	141	10	following	follow	VERB
taxlaw-2805	141	11	tax	tax	NOUN
taxlaw-2805	141	12	years	year	NOUN
taxlaw-2805	141	13	the	the	DET
taxlaw-2805	141	14	per	per	ADP
taxlaw-2805	141	15	child	child	NOUN
taxlaw-2805	141	16	amount	amount	NOUN
taxlaw-2805	141	17	of	of	ADP
taxlaw-2805	141	18	the	the	DET
taxlaw-2805	141	19	credit	credit	NOUN
taxlaw-2805	141	20	is	be	AUX
taxlaw-2805	141	21	as	as	SCONJ
taxlaw-2805	141	22	follows	follow	VERB
taxlaw-2805	141	23	:	:	PUNCT
taxlaw-2805	141	24	2001	2001	NUM
taxlaw-2805	141	25	,	,	PUNCT
taxlaw-2805	141	26	2002	2002	NUM
taxlaw-2805	141	27	,	,	PUNCT
taxlaw-2805	141	28	2003	2003	NUM
taxlaw-2805	141	29	,	,	PUNCT
taxlaw-2805	141	30	or	or	CCONJ
taxlaw-2805	141	31	2004	2004	NUM
taxlaw-2805	141	32	..............................................	..............................................	PUNCT
taxlaw-2805	142	1	$600	$600	PRON
taxlaw-2805	142	2	2005	2005	NUM
taxlaw-2805	142	3	,	,	PUNCT
taxlaw-2805	142	4	2006	2006	NUM
taxlaw-2805	142	5	,	,	PUNCT
taxlaw-2805	142	6	2007	2007	NUM
taxlaw-2805	142	7	,	,	PUNCT
taxlaw-2805	142	8	or	or	CCONJ
taxlaw-2805	142	9	2008	2008	NUM
taxlaw-2805	142	10	.................................................	.................................................	PUNCT
taxlaw-2805	142	11	700	700	NUM
taxlaw-2805	142	12	2009	2009	NUM
taxlaw-2805	142	13	....................................................................................	....................................................................................	PUNCT
taxlaw-2805	142	14	800	800	NUM
taxlaw-2805	142	15	2010	2010	NUM
taxlaw-2805	142	16	or	or	CCONJ
taxlaw-2805	142	17	thereafter	thereafter	ADV
taxlaw-2805	142	18	............................................................	............................................................	PUNCT
taxlaw-2805	142	19	1,000	1,000	NUM
taxlaw-2805	142	20	.	.	PUNCT
taxlaw-2805	143	1	i	i	PRON
taxlaw-2805	143	2	d.	d.	PROPN
taxlaw-2805	143	3	18	18	NUM
taxlaw-2805	143	4	egtrra	egtrra	VERB
taxlaw-2805	143	5	§	§	PROPN
taxlaw-2805	143	6	901	901	NUM
taxlaw-2805	143	7	.	.	PUNCT
taxlaw-2805	143	8	19	19	NUM
taxlaw-2805	143	9	egtrra	egtrra	NOUN
taxlaw-2805	143	10	§	§	PROPN
taxlaw-2805	143	11	201	201	NUM
taxlaw-2805	143	12	.	.	PUNCT
taxlaw-2805	143	13	20	20	NUM
taxlaw-2805	143	14	elaine	elaine	PROPN
taxlaw-2805	143	15	maag	maag	PROPN
taxlaw-2805	143	16	&	&	CCONJ
taxlaw-2805	143	17	adam	adam	PROPN
taxlaw-2805	143	18	carasso	carasso	PROPN
taxlaw-2805	143	19	,	,	PUNCT
taxlaw-2805	143	20	tax	tax	NOUN
taxlaw-2805	143	21	policy	policy	NOUN
taxlaw-2805	143	22	ctr	ctr	PROPN
taxlaw-2805	143	23	.	.	PROPN
taxlaw-2805	143	24	,	,	PUNCT
taxlaw-2805	143	25	taxation	taxation	NOUN
taxlaw-2805	143	26	and	and	CCONJ
taxlaw-2805	143	27	the	the	DET
taxlaw-2805	143	28	family	family	NOUN
taxlaw-2805	143	29	:	:	PUNCT
taxlaw-2805	143	30	what	what	PRON
taxlaw-2805	143	31	is	be	AUX
taxlaw-2805	143	32	the	the	DET
taxlaw-2805	143	33	child	child	NOUN
taxlaw-2805	143	34	tax	tax	NOUN
taxlaw-2805	143	35	credit	credit	NOUN
taxlaw-2805	143	36	?	?	PUNCT
taxlaw-2805	144	1	(	(	PUNCT
taxlaw-2805	144	2	2011	2011	NUM
taxlaw-2805	144	3	)	)	PUNCT
taxlaw-2805	144	4	,	,	PUNCT
taxlaw-2805	144	5	www.taxpolicycenter.org/briefing-book/key-elements/family/ctc.cfm	www.taxpolicycenter.org/briefing-book/key-elements/family/ctc.cfm	PUNCT
taxlaw-2805	144	6	(	(	PUNCT
taxlaw-2805	144	7	last	last	ADJ
taxlaw-2805	144	8	modified	modify	VERB
taxlaw-2805	144	9	feb	feb	PROPN
taxlaw-2805	144	10	.	.	PROPN
taxlaw-2805	144	11	4	4	NUM
taxlaw-2805	144	12	,	,	PUNCT
taxlaw-2805	144	13	2011	2011	NUM
taxlaw-2805	144	14	)	)	PUNCT
taxlaw-2805	144	15	.	.	PUNCT
taxlaw-2805	145	1	21	21	NUM
taxlaw-2805	145	2	jobs	job	NOUN
taxlaw-2805	145	3	growth	growth	NOUN
taxlaw-2805	145	4	tax	tax	NOUN
taxlaw-2805	145	5	relief	relief	NOUN
taxlaw-2805	145	6	reconciliation	reconciliation	NOUN
taxlaw-2805	145	7	act	act	NOUN
taxlaw-2805	145	8	of	of	ADP
taxlaw-2805	145	9	2003	2003	NUM
taxlaw-2805	145	10	,	,	PUNCT
taxlaw-2805	145	11	pub	pub	NOUN
taxlaw-2805	145	12	.	.	PUNCT
taxlaw-2805	146	1	l.	l.	PROPN
taxlaw-2805	146	2	no	no	INTJ
taxlaw-2805	146	3	.	.	PROPN
taxlaw-2805	147	1	108	108	NUM
taxlaw-2805	147	2	-	-	SYM
taxlaw-2805	147	3	27	27	NUM
taxlaw-2805	147	4	,	,	PUNCT
taxlaw-2805	147	5	§	§	NOUN
taxlaw-2805	147	6	101	101	NUM
taxlaw-2805	147	7	,	,	PUNCT
taxlaw-2805	147	8	117	117	NUM
taxlaw-2805	147	9	stat	stat	NOUN
taxlaw-2805	147	10	753	753	NUM
taxlaw-2805	147	11	(	(	PUNCT
taxlaw-2805	147	12	2003	2003	NUM
taxlaw-2805	147	13	)	)	PUNCT
taxlaw-2805	147	14	.	.	PUNCT
taxlaw-2805	148	1	2011	2011	NUM
taxlaw-2805	148	2	]	]	PUNCT
taxlaw-2805	148	3	time	time	NOUN
taxlaw-2805	148	4	for	for	SCONJ
taxlaw-2805	148	5	the	the	DET
taxlaw-2805	148	6	child	child	NOUN
taxlaw-2805	148	7	tax	tax	NOUN
taxlaw-2805	148	8	credit	credit	NOUN
taxlaw-2805	148	9	to	to	PART
taxlaw-2805	148	10	grow	grow	VERB
taxlaw-2805	148	11	up	up	ADP
taxlaw-2805	148	12	309	309	NUM
taxlaw-2805	148	13	jgtrra	jgtrra	NOUN
taxlaw-2805	148	14	only	only	ADV
taxlaw-2805	148	15	affected	affect	VERB
taxlaw-2805	148	16	the	the	DET
taxlaw-2805	148	17	level	level	NOUN
taxlaw-2805	148	18	of	of	ADP
taxlaw-2805	148	19	credit	credit	NOUN
taxlaw-2805	148	20	and	and	CCONJ
taxlaw-2805	148	21	left	leave	VERB
taxlaw-2805	148	22	egtrra	egtrra	PROPN
taxlaw-2805	148	23	’s	’s	PART
taxlaw-2805	148	24	refundability	refundability	NOUN
taxlaw-2805	148	25	provisions	provision	NOUN
taxlaw-2805	148	26	in	in	ADP
taxlaw-2805	148	27	place	place	NOUN
taxlaw-2805	148	28	.	.	PUNCT
taxlaw-2805	149	1	in	in	ADP
taxlaw-2805	149	2	2004	2004	NUM
taxlaw-2805	149	3	,	,	PUNCT
taxlaw-2805	149	4	however	however	ADV
taxlaw-2805	149	5	,	,	PUNCT
taxlaw-2805	149	6	the	the	DET
taxlaw-2805	149	7	families	family	NOUN
taxlaw-2805	149	8	tax	tax	NOUN
taxlaw-2805	149	9	relief	relief	NOUN
taxlaw-2805	149	10	act	act	NOUN
taxlaw-2805	149	11	of	of	ADP
taxlaw-2805	149	12	2004	2004	NUM
taxlaw-2805	149	13	(	(	PUNCT
taxlaw-2805	149	14	wftra	wftra	NOUN
taxlaw-2805	149	15	)	)	PUNCT
taxlaw-2805	149	16	increased	increase	VERB
taxlaw-2805	149	17	the	the	DET
taxlaw-2805	149	18	limitation	limitation	NOUN
taxlaw-2805	149	19	on	on	ADP
taxlaw-2805	149	20	the	the	DET
taxlaw-2805	149	21	refundability	refundability	NOUN
taxlaw-2805	149	22	of	of	ADP
taxlaw-2805	149	23	the	the	DET
taxlaw-2805	149	24	credit	credit	NOUN
taxlaw-2805	149	25	to	to	ADP
taxlaw-2805	149	26	15	15	NUM
taxlaw-2805	149	27	%	%	NOUN
taxlaw-2805	149	28	for	for	ADP
taxlaw-2805	149	29	tax	tax	NOUN
taxlaw-2805	149	30	year	year	NOUN
taxlaw-2805	149	31	2004	2004	NUM
taxlaw-2805	149	32	,	,	PUNCT
taxlaw-2805	149	33	while	while	SCONJ
taxlaw-2805	149	34	also	also	ADV
taxlaw-2805	149	35	extending	extend	VERB
taxlaw-2805	149	36	the	the	DET
taxlaw-2805	149	37	$	$	SYM
taxlaw-2805	149	38	1,000	1,000	NUM
taxlaw-2805	149	39	credit	credit	NOUN
taxlaw-2805	149	40	level	level	NOUN
taxlaw-2805	149	41	from	from	ADP
taxlaw-2805	149	42	tax	tax	NOUN
taxlaw-2805	149	43	year	year	NOUN
taxlaw-2805	149	44	2004	2004	NUM
taxlaw-2805	149	45	through	through	ADP
taxlaw-2805	149	46	tax	tax	NOUN
taxlaw-2805	149	47	year	year	NOUN
taxlaw-2805	149	48	2009	2009	NUM
taxlaw-2805	149	49	.	.	PUNCT
taxlaw-2805	150	1	22	22	NUM
taxlaw-2805	150	2	table	table	NOUN
taxlaw-2805	150	3	1	1	NUM
taxlaw-2805	150	4	.	.	PUNCT
taxlaw-2805	151	1	the	the	DET
taxlaw-2805	151	2	ctc	ctc	PROPN
taxlaw-2805	151	3	as	as	SCONJ
taxlaw-2805	151	4	enacted	enact	VERB
taxlaw-2805	151	5	under	under	ADP
taxlaw-2805	151	6	the	the	DET
taxlaw-2805	151	7	taxpayer	taxpayer	NOUN
taxlaw-2805	151	8	relief	relief	NOUN
taxlaw-2805	151	9	act	act	NOUN
taxlaw-2805	151	10	and	and	CCONJ
taxlaw-2805	151	11	as	as	SCONJ
taxlaw-2805	151	12	amended	amend	VERB
taxlaw-2805	151	13	by	by	ADP
taxlaw-2805	151	14	the	the	DET
taxlaw-2805	151	15	wftra	wftra	PROPN
taxlaw-2805	151	16	,	,	PUNCT
taxlaw-2805	151	17	jgtrra	jgtrra	NOUN
taxlaw-2805	151	18	and	and	CCONJ
taxlaw-2805	151	19	egtrra	egtrra	ADJ
taxlaw-2805	151	20	.	.	PUNCT
taxlaw-2805	152	1	source	source	NOUN
taxlaw-2805	152	2	:	:	PUNCT
taxlaw-2805	152	3	http://assets.opencrs.com/rpts/rs21860_20060406.pdf	http://assets.opencrs.com/rpts/rs21860_20060406.pdf	PROPN
taxlaw-2805	152	4	for	for	ADP
taxlaw-2805	152	5	low	low	ADJ
taxlaw-2805	152	6	-	-	PUNCT
taxlaw-2805	152	7	income	income	NOUN
taxlaw-2805	152	8	families	family	NOUN
taxlaw-2805	152	9	,	,	PUNCT
taxlaw-2805	152	10	the	the	DET
taxlaw-2805	152	11	most	most	ADV
taxlaw-2805	152	12	common	common	ADJ
taxlaw-2805	152	13	limitation	limitation	NOUN
taxlaw-2805	152	14	on	on	ADP
taxlaw-2805	152	15	the	the	DET
taxlaw-2805	152	16	portion	portion	NOUN
taxlaw-2805	152	17	of	of	ADP
taxlaw-2805	152	18	the	the	DET
taxlaw-2805	152	19	credit	credit	NOUN
taxlaw-2805	152	20	received	receive	VERB
taxlaw-2805	152	21	is	be	AUX
taxlaw-2805	152	22	not	not	PART
taxlaw-2805	152	23	the	the	DET
taxlaw-2805	152	24	size	size	NOUN
taxlaw-2805	152	25	of	of	ADP
taxlaw-2805	152	26	the	the	DET
taxlaw-2805	152	27	credit	credit	NOUN
taxlaw-2805	152	28	but	but	CCONJ
taxlaw-2805	152	29	is	be	AUX
taxlaw-2805	152	30	instead	instead	ADV
taxlaw-2805	152	31	the	the	DET
taxlaw-2805	152	32	limit	limit	NOUN
taxlaw-2805	152	33	on	on	ADP
taxlaw-2805	152	34	the	the	DET
taxlaw-2805	152	35	amount	amount	NOUN
taxlaw-2805	152	36	of	of	ADP
taxlaw-2805	152	37	the	the	DET
taxlaw-2805	152	38	credit	credit	NOUN
taxlaw-2805	152	39	that	that	PRON
taxlaw-2805	152	40	is	be	AUX
taxlaw-2805	152	41	refundable	refundable	ADJ
taxlaw-2805	152	42	.	.	PUNCT
taxlaw-2805	153	1	families	family	NOUN
taxlaw-2805	153	2	that	that	PRON
taxlaw-2805	153	3	do	do	AUX
taxlaw-2805	153	4	not	not	PART
taxlaw-2805	153	5	have	have	VERB
taxlaw-2805	153	6	incomes	income	NOUN
taxlaw-2805	153	7	high	high	ADJ
taxlaw-2805	153	8	enough	enough	ADV
taxlaw-2805	153	9	to	to	PART
taxlaw-2805	153	10	incur	incur	VERB
taxlaw-2805	153	11	tax	tax	NOUN
taxlaw-2805	153	12	liability	liability	NOUN
taxlaw-2805	153	13	only	only	ADV
taxlaw-2805	153	14	benefit	benefit	VERB
taxlaw-2805	153	15	from	from	ADP
taxlaw-2805	153	16	a	a	DET
taxlaw-2805	153	17	tax	tax	NOUN
taxlaw-2805	153	18	credit	credit	NOUN
taxlaw-2805	153	19	to	to	ADP
taxlaw-2805	153	20	the	the	DET
taxlaw-2805	153	21	extent	extent	NOUN
taxlaw-2805	153	22	that	that	SCONJ
taxlaw-2805	153	23	such	such	DET
taxlaw-2805	153	24	a	a	DET
taxlaw-2805	153	25	credit	credit	NOUN
taxlaw-2805	153	26	is	be	AUX
taxlaw-2805	153	27	refundable	refundable	ADJ
taxlaw-2805	153	28	as	as	ADP
taxlaw-2805	153	29	cash	cash	NOUN
taxlaw-2805	153	30	.	.	PUNCT
taxlaw-2805	154	1	as	as	SCONJ
taxlaw-2805	154	2	discussed	discuss	VERB
taxlaw-2805	154	3	above	above	ADV
taxlaw-2805	154	4	,	,	PUNCT
taxlaw-2805	154	5	prior	prior	ADV
taxlaw-2805	154	6	to	to	ADP
taxlaw-2805	154	7	egtrra	egtrra	ADJ
taxlaw-2805	154	8	the	the	DET
taxlaw-2805	154	9	limitation	limitation	NOUN
taxlaw-2805	154	10	on	on	ADP
taxlaw-2805	154	11	refundability	refundability	NOUN
taxlaw-2805	154	12	was	be	AUX
taxlaw-2805	154	13	defined	define	VERB
taxlaw-2805	154	14	according	accord	VERB
taxlaw-2805	154	15	to	to	ADP
taxlaw-2805	154	16	both	both	DET
taxlaw-2805	154	17	the	the	DET
taxlaw-2805	154	18	number	number	NOUN
taxlaw-2805	154	19	of	of	ADP
taxlaw-2805	154	20	children	child	NOUN
taxlaw-2805	154	21	a	a	DET
taxlaw-2805	154	22	taxpayer	taxpayer	NOUN
taxlaw-2805	154	23	had	have	VERB
taxlaw-2805	154	24	and	and	CCONJ
taxlaw-2805	154	25	the	the	DET
taxlaw-2805	154	26	taxpayer	taxpayer	NOUN
taxlaw-2805	154	27	’s	’s	PART
taxlaw-2805	154	28	nonrefundable	nonrefundable	ADJ
taxlaw-2805	154	29	personal	personal	ADJ
taxlaw-2805	154	30	credits	credit	NOUN
taxlaw-2805	154	31	and	and	CCONJ
taxlaw-2805	154	32	social	social	ADJ
taxlaw-2805	154	33	security	security	NOUN
taxlaw-2805	154	34	taxes	taxis	NOUN
taxlaw-2805	154	35	.	.	PUNCT
taxlaw-2805	155	1	while	while	SCONJ
taxlaw-2805	155	2	egtrra	egtrra	ADJ
taxlaw-2805	155	3	changed	change	VERB
taxlaw-2805	155	4	the	the	DET
taxlaw-2805	155	5	structure	structure	NOUN
taxlaw-2805	155	6	of	of	ADP
taxlaw-2805	155	7	the	the	DET
taxlaw-2805	155	8	refundability	refundability	NOUN
taxlaw-2805	155	9	limitation	limitation	NOUN
taxlaw-2805	155	10	by	by	ADP
taxlaw-2805	155	11	introducing	introduce	VERB
taxlaw-2805	155	12	(	(	PUNCT
taxlaw-2805	155	13	1	1	NUM
taxlaw-2805	155	14	)	)	PUNCT
taxlaw-2805	155	15	an	an	DET
taxlaw-2805	155	16	income	income	NOUN
taxlaw-2805	155	17	threshold	threshold	NOUN
taxlaw-2805	155	18	below	below	ADP
taxlaw-2805	155	19	which	which	PRON
taxlaw-2805	155	20	families	family	NOUN
taxlaw-2805	155	21	were	be	AUX
taxlaw-2805	155	22	ineligible	ineligible	ADJ
taxlaw-2805	155	23	for	for	ADP
taxlaw-2805	155	24	a	a	DET
taxlaw-2805	155	25	cash	cash	NOUN
taxlaw-2805	155	26	refund	refund	NOUN
taxlaw-2805	155	27	and	and	CCONJ
taxlaw-2805	155	28	(	(	PUNCT
taxlaw-2805	155	29	2	2	X
taxlaw-2805	155	30	)	)	PUNCT
taxlaw-2805	155	31	a	a	DET
taxlaw-2805	155	32	percentage	percentage	NOUN
taxlaw-2805	155	33	limitation	limitation	NOUN
taxlaw-2805	155	34	on	on	ADP
taxlaw-2805	155	35	the	the	DET
taxlaw-2805	155	36	credit	credit	NOUN
taxlaw-2805	155	37	value	value	NOUN
taxlaw-2805	155	38	available	available	ADJ
taxlaw-2805	155	39	,	,	PUNCT
taxlaw-2805	155	40	the	the	DET
taxlaw-2805	155	41	subsequent	subsequent	ADJ
taxlaw-2805	155	42	reforms	reform	NOUN
taxlaw-2805	155	43	in	in	ADP
taxlaw-2805	155	44	jgtrra	jgtrra	NOUN
taxlaw-2805	155	45	only	only	ADV
taxlaw-2805	155	46	increased	increase	VERB
taxlaw-2805	155	47	the	the	DET
taxlaw-2805	155	48	value	value	NOUN
taxlaw-2805	155	49	of	of	ADP
taxlaw-2805	155	50	the	the	DET
taxlaw-2805	155	51	credit	credit	NOUN
taxlaw-2805	155	52	.	.	PUNCT
taxlaw-2805	156	1	22	22	NUM
taxlaw-2805	156	2	gregg	gregg	PROPN
taxlaw-2805	156	3	a.	a.	NOUN
taxlaw-2805	156	4	esenwein	esenwein	PROPN
taxlaw-2805	156	5	,	,	PUNCT
taxlaw-2805	156	6	congressional	congressional	ADJ
taxlaw-2805	156	7	research	research	NOUN
taxlaw-2805	156	8	service	service	NOUN
taxlaw-2805	156	9	,	,	PUNCT
taxlaw-2805	156	10	crs	crs	PROPN
taxlaw-2805	156	11	report	report	NOUN
taxlaw-2805	156	12	for	for	ADP
taxlaw-2805	156	13	congress	congress	PROPN
taxlaw-2805	156	14	,	,	PUNCT
taxlaw-2805	156	15	the	the	DET
taxlaw-2805	156	16	child	child	NOUN
taxlaw-2805	156	17	tax	tax	NOUN
taxlaw-2805	156	18	credit	credit	NOUN
taxlaw-2805	156	19	3	3	NUM
taxlaw-2805	156	20	(	(	PUNCT
taxlaw-2805	156	21	2006	2006	NUM
taxlaw-2805	156	22	)	)	PUNCT
taxlaw-2805	156	23	,	,	PUNCT
taxlaw-2805	156	24	http://assets.opencrs.com/rpts/rs21860_20060406.pdf	http://assets.opencrs.com/rpts/rs21860_20060406.pdf	PROPN
taxlaw-2805	156	25	(	(	PUNCT
taxlaw-2805	156	26	last	last	ADJ
taxlaw-2805	156	27	updated	update	VERB
taxlaw-2805	156	28	april	april	PROPN
taxlaw-2805	156	29	6	6	NUM
taxlaw-2805	156	30	,	,	PUNCT
taxlaw-2805	156	31	2006	2006	NUM
taxlaw-2805	156	32	)	)	PUNCT
taxlaw-2805	156	33	.	.	PUNCT
taxlaw-2805	157	1	310	310	NUM
taxlaw-2805	157	2	columbia	columbia	PROPN
taxlaw-2805	157	3	journal	journal	PROPN
taxlaw-2805	157	4	of	of	ADP
taxlaw-2805	157	5	tax	tax	NOUN
taxlaw-2805	157	6	law	law	NOUN
taxlaw-2805	157	7	[	[	X
taxlaw-2805	157	8	vol.2:301	vol.2:301	PROPN
taxlaw-2805	157	9	since	since	SCONJ
taxlaw-2805	157	10	jgtrra	jgtrra	PROPN
taxlaw-2805	157	11	left	leave	VERB
taxlaw-2805	157	12	the	the	DET
taxlaw-2805	157	13	refundability	refundability	NOUN
taxlaw-2805	157	14	feature	feature	NOUN
taxlaw-2805	157	15	unchanged	unchanged	ADJ
taxlaw-2805	157	16	,	,	PUNCT
taxlaw-2805	157	17	this	this	DET
taxlaw-2805	157	18	increase	increase	NOUN
taxlaw-2805	157	19	in	in	ADP
taxlaw-2805	157	20	the	the	DET
taxlaw-2805	157	21	size	size	NOUN
taxlaw-2805	157	22	of	of	ADP
taxlaw-2805	157	23	the	the	DET
taxlaw-2805	157	24	credit	credit	NOUN
taxlaw-2805	157	25	did	do	AUX
taxlaw-2805	157	26	not	not	PART
taxlaw-2805	157	27	necessarily	necessarily	ADV
taxlaw-2805	157	28	translate	translate	VERB
taxlaw-2805	157	29	into	into	ADP
taxlaw-2805	157	30	an	an	DET
taxlaw-2805	157	31	increase	increase	NOUN
taxlaw-2805	157	32	in	in	ADP
taxlaw-2805	157	33	the	the	DET
taxlaw-2805	157	34	benefits	benefit	NOUN
taxlaw-2805	157	35	received	receive	VERB
taxlaw-2805	157	36	by	by	ADP
taxlaw-2805	157	37	many	many	ADJ
taxlaw-2805	157	38	lowincome	lowincome	NOUN
taxlaw-2805	157	39	families	family	NOUN
taxlaw-2805	157	40	.	.	PUNCT
taxlaw-2805	158	1	23	23	NUM
taxlaw-2805	158	2	this	this	DET
taxlaw-2805	158	3	problem	problem	NOUN
taxlaw-2805	158	4	was	be	AUX
taxlaw-2805	158	5	addressed	address	VERB
taxlaw-2805	158	6	by	by	ADP
taxlaw-2805	158	7	the	the	DET
taxlaw-2805	158	8	american	american	ADJ
taxlaw-2805	158	9	recovery	recovery	NOUN
taxlaw-2805	158	10	and	and	CCONJ
taxlaw-2805	158	11	reinvestment	reinvestment	NOUN
taxlaw-2805	158	12	tax	tax	NOUN
taxlaw-2805	158	13	act	act	NOUN
taxlaw-2805	158	14	of	of	ADP
taxlaw-2805	158	15	2009	2009	NUM
taxlaw-2805	158	16	(	(	PUNCT
taxlaw-2805	158	17	arra	arra	PROPN
taxlaw-2805	158	18	)	)	PUNCT
taxlaw-2805	158	19	,	,	PUNCT
taxlaw-2805	158	20	which	which	PRON
taxlaw-2805	158	21	reduced	reduce	VERB
taxlaw-2805	158	22	the	the	DET
taxlaw-2805	158	23	refundability	refundability	NOUN
taxlaw-2805	158	24	threshold	threshold	NOUN
taxlaw-2805	158	25	for	for	ADP
taxlaw-2805	158	26	tax	tax	NOUN
taxlaw-2805	158	27	years	year	NOUN
taxlaw-2805	158	28	2009	2009	NUM
taxlaw-2805	158	29	and	and	CCONJ
taxlaw-2805	158	30	2010	2010	NUM
taxlaw-2805	158	31	from	from	ADP
taxlaw-2805	158	32	the	the	DET
taxlaw-2805	158	33	egtrra	egtrra	ADJ
taxlaw-2805	158	34	level	level	NOUN
taxlaw-2805	158	35	,	,	PUNCT
taxlaw-2805	158	36	which	which	PRON
taxlaw-2805	158	37	would	would	AUX
taxlaw-2805	158	38	have	have	AUX
taxlaw-2805	158	39	been	be	AUX
taxlaw-2805	158	40	$	$	SYM
taxlaw-2805	158	41	12,550	12,550	NUM
taxlaw-2805	158	42	in	in	ADP
taxlaw-2805	158	43	2009	2009	NUM
taxlaw-2805	158	44	24	24	NUM
taxlaw-2805	158	45	,	,	PUNCT
taxlaw-2805	158	46	to	to	ADP
taxlaw-2805	158	47	$	$	SYM
taxlaw-2805	158	48	3,000	3,000	NUM
taxlaw-2805	158	49	.	.	PUNCT
taxlaw-2805	159	1	25	25	NUM
taxlaw-2805	159	2	the	the	DET
taxlaw-2805	159	3	purpose	purpose	NOUN
taxlaw-2805	159	4	of	of	ADP
taxlaw-2805	159	5	reducing	reduce	VERB
taxlaw-2805	159	6	the	the	DET
taxlaw-2805	159	7	threshold	threshold	NOUN
taxlaw-2805	159	8	to	to	ADP
taxlaw-2805	159	9	$	$	SYM
taxlaw-2805	159	10	3,000	3,000	NUM
taxlaw-2805	159	11	was	be	AUX
taxlaw-2805	159	12	to	to	PART
taxlaw-2805	159	13	increase	increase	VERB
taxlaw-2805	159	14	the	the	DET
taxlaw-2805	159	15	number	number	NOUN
taxlaw-2805	159	16	of	of	ADP
taxlaw-2805	159	17	taxpayers	taxpayer	NOUN
taxlaw-2805	159	18	eligible	eligible	ADJ
taxlaw-2805	159	19	for	for	ADP
taxlaw-2805	159	20	the	the	DET
taxlaw-2805	159	21	refundable	refundable	ADJ
taxlaw-2805	159	22	credit	credit	NOUN
taxlaw-2805	159	23	and	and	CCONJ
taxlaw-2805	159	24	to	to	PART
taxlaw-2805	159	25	increase	increase	VERB
taxlaw-2805	159	26	the	the	DET
taxlaw-2805	159	27	portion	portion	NOUN
taxlaw-2805	159	28	of	of	ADP
taxlaw-2805	159	29	the	the	DET
taxlaw-2805	159	30	credit	credit	NOUN
taxlaw-2805	159	31	eligible	eligible	ADJ
taxlaw-2805	159	32	taxpayers	taxpayer	NOUN
taxlaw-2805	159	33	could	could	AUX
taxlaw-2805	159	34	receive	receive	VERB
taxlaw-2805	159	35	.	.	PUNCT
taxlaw-2805	160	1	26	26	NUM
taxlaw-2805	161	1	the	the	DET
taxlaw-2805	161	2	child	child	NOUN
taxlaw-2805	161	3	tax	tax	NOUN
taxlaw-2805	161	4	credit	credit	NOUN
taxlaw-2805	161	5	provisions	provision	NOUN
taxlaw-2805	161	6	of	of	ADP
taxlaw-2805	161	7	the	the	DET
taxlaw-2805	161	8	arra	arra	PROPN
taxlaw-2805	161	9	that	that	PRON
taxlaw-2805	161	10	reduced	reduce	VERB
taxlaw-2805	161	11	the	the	DET
taxlaw-2805	161	12	refundability	refundability	NOUN
taxlaw-2805	161	13	threshold	threshold	NOUN
taxlaw-2805	161	14	were	be	AUX
taxlaw-2805	161	15	limited	limit	VERB
taxlaw-2805	161	16	to	to	ADP
taxlaw-2805	161	17	tax	tax	NOUN
taxlaw-2805	161	18	years	year	NOUN
taxlaw-2805	161	19	2009	2009	NUM
taxlaw-2805	161	20	and	and	CCONJ
taxlaw-2805	161	21	2010	2010	NUM
taxlaw-2805	161	22	.	.	PUNCT
taxlaw-2805	162	1	27	27	NUM
taxlaw-2805	162	2	this	this	DET
taxlaw-2805	162	3	past	past	ADJ
taxlaw-2805	162	4	year	year	NOUN
taxlaw-2805	162	5	,	,	PUNCT
taxlaw-2805	162	6	however	however	ADV
taxlaw-2805	162	7	,	,	PUNCT
taxlaw-2805	162	8	the	the	DET
taxlaw-2805	162	9	tax	tax	NOUN
taxlaw-2805	162	10	relief	relief	NOUN
taxlaw-2805	162	11	,	,	PUNCT
taxlaw-2805	162	12	unemployment	unemployment	NOUN
taxlaw-2805	162	13	insurance	insurance	NOUN
taxlaw-2805	162	14	reauthorization	reauthorization	NOUN
taxlaw-2805	162	15	,	,	PUNCT
taxlaw-2805	162	16	and	and	CCONJ
taxlaw-2805	162	17	job	job	NOUN
taxlaw-2805	162	18	creation	creation	NOUN
taxlaw-2805	162	19	act	act	NOUN
taxlaw-2805	162	20	of	of	ADP
taxlaw-2805	162	21	2010	2010	NUM
taxlaw-2805	162	22	(	(	PUNCT
taxlaw-2805	162	23	tax	tax	NOUN
taxlaw-2805	162	24	relief	relief	NOUN
taxlaw-2805	162	25	act	act	NOUN
taxlaw-2805	162	26	)	)	PUNCT
taxlaw-2805	162	27	was	be	AUX
taxlaw-2805	162	28	enacted	enact	VERB
taxlaw-2805	162	29	and	and	CCONJ
taxlaw-2805	162	30	extended	extend	VERB
taxlaw-2805	162	31	the	the	DET
taxlaw-2805	162	32	arra	arra	PROPN
taxlaw-2805	162	33	’s	’s	PART
taxlaw-2805	162	34	reduced	reduce	VERB
taxlaw-2805	162	35	refundability	refundability	NOUN
taxlaw-2805	162	36	threshold	threshold	NOUN
taxlaw-2805	162	37	of	of	ADP
taxlaw-2805	162	38	$	$	SYM
taxlaw-2805	162	39	3,000	3,000	NUM
taxlaw-2805	162	40	through	through	ADP
taxlaw-2805	162	41	tax	tax	NOUN
taxlaw-2805	162	42	year	year	NOUN
taxlaw-2805	162	43	2013	2013	NUM
taxlaw-2805	162	44	.	.	PUNCT
taxlaw-2805	163	1	c.	c.	NOUN
taxlaw-2805	163	2	availability	availability	NOUN
taxlaw-2805	163	3	and	and	CCONJ
taxlaw-2805	163	4	distribution	distribution	NOUN
taxlaw-2805	163	5	of	of	ADP
taxlaw-2805	163	6	the	the	DET
taxlaw-2805	163	7	ctc	ctc	NOUN
taxlaw-2805	163	8	in	in	ADP
taxlaw-2805	163	9	2007	2007	NUM
taxlaw-2805	163	10	,	,	PUNCT
taxlaw-2805	163	11	the	the	DET
taxlaw-2805	163	12	ctc	ctc	NOUN
taxlaw-2805	163	13	distributed	distribute	VERB
taxlaw-2805	163	14	about	about	ADV
taxlaw-2805	163	15	$	$	SYM
taxlaw-2805	163	16	45	45	NUM
taxlaw-2805	163	17	billion	billion	NUM
taxlaw-2805	163	18	to	to	PART
taxlaw-2805	163	19	thirty	thirty	NUM
taxlaw-2805	163	20	-	-	PUNCT
taxlaw-2805	163	21	one	one	NUM
taxlaw-2805	163	22	million	million	NUM
taxlaw-2805	163	23	families	family	NOUN
taxlaw-2805	163	24	.	.	PUNCT
taxlaw-2805	164	1	28	28	NUM
taxlaw-2805	164	2	however	however	ADV
taxlaw-2805	164	3	,	,	PUNCT
taxlaw-2805	164	4	the	the	DET
taxlaw-2805	164	5	distribution	distribution	NOUN
taxlaw-2805	164	6	of	of	ADP
taxlaw-2805	164	7	the	the	DET
taxlaw-2805	164	8	credit	credit	NOUN
taxlaw-2805	164	9	is	be	AUX
taxlaw-2805	164	10	not	not	PART
taxlaw-2805	164	11	uniform	uniform	ADJ
taxlaw-2805	164	12	across	across	ADP
taxlaw-2805	164	13	all	all	DET
taxlaw-2805	164	14	income	income	NOUN
taxlaw-2805	164	15	levels	level	NOUN
taxlaw-2805	164	16	.	.	PUNCT
taxlaw-2805	165	1	families	family	NOUN
taxlaw-2805	165	2	with	with	ADP
taxlaw-2805	165	3	higher	high	ADJ
taxlaw-2805	165	4	incomes	income	NOUN
taxlaw-2805	165	5	often	often	ADV
taxlaw-2805	165	6	receive	receive	VERB
taxlaw-2805	165	7	more	more	ADJ
taxlaw-2805	165	8	benefits	benefit	NOUN
taxlaw-2805	165	9	than	than	ADP
taxlaw-2805	165	10	low	low	ADJ
taxlaw-2805	165	11	-	-	PUNCT
taxlaw-2805	165	12	income	income	NOUN
taxlaw-2805	165	13	families	family	NOUN
taxlaw-2805	165	14	.	.	PUNCT
taxlaw-2805	166	1	29	29	NUM
taxlaw-2805	166	2	23	23	NUM
taxlaw-2805	166	3	andrew	andrew	PROPN
taxlaw-2805	166	4	lee	lee	PROPN
taxlaw-2805	166	5	&	&	CCONJ
taxlaw-2805	166	6	robert	robert	PROPN
taxlaw-2805	166	7	greenstein	greenstein	PROPN
taxlaw-2805	166	8	,	,	PUNCT
taxlaw-2805	166	9	ctr	ctr	PROPN
taxlaw-2805	166	10	.	.	PUNCT
taxlaw-2805	167	1	on	on	ADP
taxlaw-2805	167	2	budget	budget	PROPN
taxlaw-2805	167	3	&	&	CCONJ
taxlaw-2805	167	4	policy	policy	NOUN
taxlaw-2805	167	5	priorities	priority	NOUN
taxlaw-2805	167	6	,	,	PUNCT
taxlaw-2805	167	7	how	how	SCONJ
taxlaw-2805	167	8	the	the	DET
taxlaw-2805	167	9	new	new	ADJ
taxlaw-2805	167	10	tax	tax	NOUN
taxlaw-2805	167	11	law	law	NOUN
taxlaw-2805	167	12	alters	alter	VERB
taxlaw-2805	167	13	the	the	DET
taxlaw-2805	167	14	child	child	NOUN
taxlaw-2805	167	15	tax	tax	NOUN
taxlaw-2805	167	16	credit	credit	NOUN
taxlaw-2805	167	17	and	and	CCONJ
taxlaw-2805	167	18	how	how	SCONJ
taxlaw-2805	167	19	low	low	ADJ
taxlaw-2805	167	20	income	income	NOUN
taxlaw-2805	167	21	families	family	NOUN
taxlaw-2805	167	22	are	be	AUX
taxlaw-2805	167	23	affected	affect	VERB
taxlaw-2805	167	24	1	1	NUM
taxlaw-2805	167	25	(	(	PUNCT
taxlaw-2805	167	26	may	may	PROPN
taxlaw-2805	167	27	29	29	NUM
taxlaw-2805	167	28	,	,	PUNCT
taxlaw-2805	167	29	2003	2003	NUM
taxlaw-2805	167	30	)	)	PUNCT
taxlaw-2805	167	31	,	,	PUNCT
taxlaw-2805	167	32	http://www.cbpp.org/archivesite/5-28-03tax3.pdf	http://www.cbpp.org/archivesite/5-28-03tax3.pdf	NOUN
taxlaw-2805	167	33	.	.	PUNCT
taxlaw-2805	168	1	24	24	NUM
taxlaw-2805	168	2	maag	maag	NOUN
taxlaw-2805	168	3	&	&	CCONJ
taxlaw-2805	168	4	carasso	carasso	PROPN
taxlaw-2805	168	5	,	,	PUNCT
taxlaw-2805	168	6	supra	supra	PROPN
taxlaw-2805	168	7	note	note	NOUN
taxlaw-2805	168	8	20	20	NUM
taxlaw-2805	168	9	.	.	PUNCT
taxlaw-2805	168	10	25	25	NUM
taxlaw-2805	168	11	american	american	ADJ
taxlaw-2805	168	12	recovery	recovery	NOUN
taxlaw-2805	168	13	and	and	CCONJ
taxlaw-2805	168	14	reinvestment	reinvestment	NOUN
taxlaw-2805	168	15	act	act	NOUN
taxlaw-2805	168	16	of	of	ADP
taxlaw-2805	168	17	2009	2009	NUM
taxlaw-2805	168	18	[	[	X
taxlaw-2805	168	19	hereinafter	hereinafter	NOUN
taxlaw-2805	168	20	aara	aara	NOUN
taxlaw-2805	168	21	]	]	PUNCT
taxlaw-2805	168	22	,	,	PUNCT
taxlaw-2805	168	23	pub	pub	NOUN
taxlaw-2805	168	24	.	.	PUNCT
taxlaw-2805	169	1	l.	l.	PROPN
taxlaw-2805	169	2	no	no	INTJ
taxlaw-2805	169	3	.	.	PROPN
taxlaw-2805	170	1	111	111	NUM
taxlaw-2805	170	2	-	-	SYM
taxlaw-2805	170	3	5	5	NUM
taxlaw-2805	170	4	,	,	PUNCT
taxlaw-2805	170	5	§	§	PROPN
taxlaw-2805	170	6	1003	1003	NUM
taxlaw-2805	170	7	,	,	PUNCT
taxlaw-2805	170	8	123	123	NUM
taxlaw-2805	170	9	stat	stat	NOUN
taxlaw-2805	170	10	.	.	PUNCT
taxlaw-2805	171	1	115	115	NUM
taxlaw-2805	171	2	,	,	PUNCT
taxlaw-2805	171	3	313	313	NUM
taxlaw-2805	171	4	.	.	PUNCT
taxlaw-2805	172	1	because	because	SCONJ
taxlaw-2805	172	2	the	the	DET
taxlaw-2805	172	3	threshold	threshold	NOUN
taxlaw-2805	172	4	is	be	AUX
taxlaw-2805	172	5	indexed	index	VERB
taxlaw-2805	172	6	to	to	ADP
taxlaw-2805	172	7	inflation	inflation	NOUN
taxlaw-2805	172	8	,	,	PUNCT
taxlaw-2805	172	9	in	in	ADP
taxlaw-2805	172	10	the	the	DET
taxlaw-2805	172	11	absence	absence	NOUN
taxlaw-2805	172	12	of	of	ADP
taxlaw-2805	172	13	arra	arra	PROPN
taxlaw-2805	172	14	§	§	PROPN
taxlaw-2805	172	15	1003	1003	NUM
taxlaw-2805	172	16	,	,	PUNCT
taxlaw-2805	172	17	the	the	DET
taxlaw-2805	172	18	threshold	threshold	NOUN
taxlaw-2805	172	19	would	would	AUX
taxlaw-2805	172	20	have	have	AUX
taxlaw-2805	172	21	risen	rise	VERB
taxlaw-2805	172	22	to	to	ADP
taxlaw-2805	172	23	$	$	SYM
taxlaw-2805	172	24	12,550	12,550	NUM
taxlaw-2805	172	25	for	for	ADP
taxlaw-2805	172	26	2009	2009	NUM
taxlaw-2805	172	27	and	and	CCONJ
taxlaw-2805	172	28	$	$	SYM
taxlaw-2805	172	29	12,600	12,600	NUM
taxlaw-2805	172	30	for	for	ADP
taxlaw-2805	172	31	2010	2010	NUM
taxlaw-2805	172	32	.	.	PUNCT
taxlaw-2805	173	1	26	26	NUM
taxlaw-2805	173	2	arra	arra	PROPN
taxlaw-2805	173	3	and	and	CCONJ
taxlaw-2805	173	4	the	the	DET
taxlaw-2805	173	5	additional	additional	ADJ
taxlaw-2805	173	6	child	child	NOUN
taxlaw-2805	173	7	tax	tax	NOUN
taxlaw-2805	173	8	credit	credit	NOUN
taxlaw-2805	173	9	,	,	PUNCT
taxlaw-2805	173	10	i.r.s	i.r.	NOUN
taxlaw-2805	173	11	.	.	PROPN
taxlaw-2805	173	12	,	,	PUNCT
taxlaw-2805	173	13	http://www.irs.gov/newsroom/article/0,,id=205670,00.html	http://www.irs.gov/newsroom/article/0,,id=205670,00.html	PROPN
taxlaw-2805	173	14	(	(	PUNCT
taxlaw-2805	173	15	last	last	ADJ
taxlaw-2805	173	16	visited	visit	VERB
taxlaw-2805	173	17	feb	feb	PROPN
taxlaw-2805	173	18	.	.	PROPN
taxlaw-2805	173	19	15	15	NUM
taxlaw-2805	173	20	,	,	PUNCT
taxlaw-2805	173	21	2010	2010	NUM
taxlaw-2805	173	22	)	)	PUNCT
taxlaw-2805	173	23	.	.	PUNCT
taxlaw-2805	174	1	27	27	NUM
taxlaw-2805	174	2	arra	arra	PROPN
taxlaw-2805	174	3	§	§	PROPN
taxlaw-2805	174	4	1003	1003	NUM
taxlaw-2805	174	5	.	.	PUNCT
taxlaw-2805	175	1	28	28	NUM
taxlaw-2805	175	2	maag	maag	NOUN
taxlaw-2805	175	3	&	&	CCONJ
taxlaw-2805	175	4	carasso	carasso	PROPN
taxlaw-2805	175	5	,	,	PUNCT
taxlaw-2805	175	6	supra	supra	PROPN
taxlaw-2805	175	7	note	note	NOUN
taxlaw-2805	175	8	24	24	NUM
taxlaw-2805	175	9	.	.	NOUN
taxlaw-2805	175	10	29	29	NUM
taxlaw-2805	176	1	i	i	PRON
taxlaw-2805	176	2	d.	d.	NOUN
taxlaw-2805	176	3	2011	2011	NUM
taxlaw-2805	176	4	]	]	PUNCT
taxlaw-2805	176	5	time	time	NOUN
taxlaw-2805	176	6	for	for	SCONJ
taxlaw-2805	176	7	the	the	DET
taxlaw-2805	176	8	child	child	NOUN
taxlaw-2805	176	9	tax	tax	NOUN
taxlaw-2805	176	10	credit	credit	NOUN
taxlaw-2805	176	11	to	to	PART
taxlaw-2805	176	12	grow	grow	VERB
taxlaw-2805	176	13	up	up	ADP
taxlaw-2805	176	14	311	311	NUM
taxlaw-2805	176	15	table	table	NOUN
taxlaw-2805	176	16	2	2	NUM
taxlaw-2805	176	17	.	.	X
taxlaw-2805	176	18	proportion	proportion	NOUN
taxlaw-2805	176	19	of	of	ADP
taxlaw-2805	176	20	eligible	eligible	ADJ
taxlaw-2805	176	21	families	family	NOUN
taxlaw-2805	176	22	receiving	receive	VERB
taxlaw-2805	176	23	the	the	DET
taxlaw-2805	176	24	ctc	ctc	NOUN
taxlaw-2805	176	25	and	and	CCONJ
taxlaw-2805	176	26	average	average	ADJ
taxlaw-2805	176	27	credit	credit	NOUN
taxlaw-2805	176	28	received	receive	VERB
taxlaw-2805	176	29	by	by	ADP
taxlaw-2805	176	30	income	income	NOUN
taxlaw-2805	176	31	quartile	quartile	NOUN
taxlaw-2805	176	32	,	,	PUNCT
taxlaw-2805	176	33	2007	2007	NUM
taxlaw-2805	176	34	the	the	DET
taxlaw-2805	176	35	primary	primary	ADJ
taxlaw-2805	176	36	structural	structural	ADJ
taxlaw-2805	176	37	feature	feature	NOUN
taxlaw-2805	176	38	of	of	ADP
taxlaw-2805	176	39	the	the	DET
taxlaw-2805	176	40	ctc	ctc	NOUN
taxlaw-2805	176	41	responsible	responsible	ADJ
taxlaw-2805	176	42	for	for	ADP
taxlaw-2805	176	43	the	the	DET
taxlaw-2805	176	44	disproportionate	disproportionate	ADJ
taxlaw-2805	176	45	distribution	distribution	NOUN
taxlaw-2805	176	46	of	of	ADP
taxlaw-2805	176	47	benefits	benefit	NOUN
taxlaw-2805	176	48	is	be	AUX
taxlaw-2805	176	49	the	the	DET
taxlaw-2805	176	50	level	level	NOUN
taxlaw-2805	176	51	of	of	ADP
taxlaw-2805	176	52	the	the	DET
taxlaw-2805	176	53	statutorily	statutorily	ADV
taxlaw-2805	176	54	-	-	PUNCT
taxlaw-2805	176	55	set	set	VERB
taxlaw-2805	176	56	refundability	refundability	NOUN
taxlaw-2805	176	57	threshold	threshold	NOUN
taxlaw-2805	176	58	.	.	PUNCT
taxlaw-2805	177	1	for	for	ADP
taxlaw-2805	177	2	families	family	NOUN
taxlaw-2805	177	3	with	with	ADP
taxlaw-2805	177	4	no	no	DET
taxlaw-2805	177	5	income	income	NOUN
taxlaw-2805	177	6	tax	tax	NOUN
taxlaw-2805	177	7	liability	liability	NOUN
taxlaw-2805	177	8	,	,	PUNCT
taxlaw-2805	177	9	the	the	DET
taxlaw-2805	177	10	cash	cash	NOUN
taxlaw-2805	177	11	refund	refund	NOUN
taxlaw-2805	177	12	is	be	AUX
taxlaw-2805	177	13	the	the	DET
taxlaw-2805	177	14	primary	primary	ADJ
taxlaw-2805	177	15	benefit	benefit	NOUN
taxlaw-2805	177	16	received	receive	VERB
taxlaw-2805	177	17	from	from	ADP
taxlaw-2805	177	18	the	the	DET
taxlaw-2805	177	19	ctc	ctc	NOUN
taxlaw-2805	177	20	.	.	PUNCT
taxlaw-2805	178	1	if	if	SCONJ
taxlaw-2805	178	2	a	a	DET
taxlaw-2805	178	3	family	family	NOUN
taxlaw-2805	178	4	’s	’s	PART
taxlaw-2805	178	5	income	income	NOUN
taxlaw-2805	178	6	does	do	AUX
taxlaw-2805	178	7	not	not	PART
taxlaw-2805	178	8	meet	meet	VERB
taxlaw-2805	178	9	the	the	DET
taxlaw-2805	178	10	threshold	threshold	NOUN
taxlaw-2805	178	11	,	,	PUNCT
taxlaw-2805	178	12	they	they	PRON
taxlaw-2805	178	13	are	be	AUX
taxlaw-2805	178	14	prevented	prevent	VERB
taxlaw-2805	178	15	from	from	ADP
taxlaw-2805	178	16	receiving	receive	VERB
taxlaw-2805	178	17	any	any	DET
taxlaw-2805	178	18	cash	cash	NOUN
taxlaw-2805	178	19	refund	refund	NOUN
taxlaw-2805	178	20	.	.	PUNCT
taxlaw-2805	179	1	even	even	ADV
taxlaw-2805	179	2	if	if	SCONJ
taxlaw-2805	179	3	they	they	PRON
taxlaw-2805	179	4	do	do	AUX
taxlaw-2805	179	5	meet	meet	VERB
taxlaw-2805	179	6	the	the	DET
taxlaw-2805	179	7	threshold	threshold	NOUN
taxlaw-2805	179	8	,	,	PUNCT
taxlaw-2805	179	9	families	family	NOUN
taxlaw-2805	179	10	with	with	ADP
taxlaw-2805	179	11	a	a	DET
taxlaw-2805	179	12	small	small	ADJ
taxlaw-2805	179	13	in	in	ADP
taxlaw-2805	179	14	2007	2007	NUM
taxlaw-2805	179	15	,	,	PUNCT
taxlaw-2805	179	16	a	a	DET
taxlaw-2805	179	17	larger	large	ADJ
taxlaw-2805	179	18	proportion	proportion	NOUN
taxlaw-2805	179	19	of	of	ADP
taxlaw-2805	179	20	eligible	eligible	ADJ
taxlaw-2805	179	21	families	family	NOUN
taxlaw-2805	179	22	in	in	ADP
taxlaw-2805	179	23	higher	high	ADJ
taxlaw-2805	179	24	income	income	NOUN
taxlaw-2805	179	25	quintiles	quintile	NOUN
taxlaw-2805	179	26	with	with	ADP
taxlaw-2805	179	27	at	at	ADV
taxlaw-2805	179	28	least	least	ADV
taxlaw-2805	179	29	one	one	NUM
taxlaw-2805	179	30	child	child	NOUN
taxlaw-2805	179	31	benefited	benefit	VERB
taxlaw-2805	179	32	from	from	ADP
taxlaw-2805	179	33	the	the	DET
taxlaw-2805	179	34	credit	credit	NOUN
taxlaw-2805	179	35	than	than	ADP
taxlaw-2805	179	36	those	those	PRON
taxlaw-2805	179	37	in	in	ADP
taxlaw-2805	179	38	the	the	DET
taxlaw-2805	179	39	lowest	low	ADJ
taxlaw-2805	179	40	income	income	NOUN
taxlaw-2805	179	41	quintile	quintile	NOUN
taxlaw-2805	179	42	.	.	PUNCT
taxlaw-2805	180	1	sixty	sixty	NUM
taxlaw-2805	180	2	percent	percent	NOUN
taxlaw-2805	180	3	of	of	ADP
taxlaw-2805	180	4	eligible	eligible	ADJ
taxlaw-2805	180	5	families	family	NOUN
taxlaw-2805	180	6	in	in	ADP
taxlaw-2805	180	7	the	the	DET
taxlaw-2805	180	8	fourth	fourth	ADJ
taxlaw-2805	180	9	income	income	NOUN
taxlaw-2805	180	10	quintile	quintile	NOUN
taxlaw-2805	180	11	benefited	benefit	VERB
taxlaw-2805	180	12	from	from	ADP
taxlaw-2805	180	13	the	the	DET
taxlaw-2805	180	14	credit	credit	NOUN
taxlaw-2805	180	15	,	,	PUNCT
taxlaw-2805	180	16	while	while	SCONJ
taxlaw-2805	180	17	only	only	ADV
taxlaw-2805	180	18	ten	ten	NUM
taxlaw-2805	180	19	percent	percent	NOUN
taxlaw-2805	180	20	of	of	ADP
taxlaw-2805	180	21	eligible	eligible	ADJ
taxlaw-2805	180	22	families	family	NOUN
taxlaw-2805	180	23	in	in	ADP
taxlaw-2805	180	24	the	the	DET
taxlaw-2805	180	25	lowest	low	ADJ
taxlaw-2805	180	26	quintile	quintile	NOUN
taxlaw-2805	180	27	benefited	benefit	VERB
taxlaw-2805	180	28	from	from	ADP
taxlaw-2805	180	29	the	the	DET
taxlaw-2805	180	30	credit	credit	NOUN
taxlaw-2805	180	31	.	.	PUNCT
taxlaw-2805	181	1	additionally	additionally	ADV
taxlaw-2805	181	2	,	,	PUNCT
taxlaw-2805	181	3	families	family	NOUN
taxlaw-2805	181	4	in	in	ADP
taxlaw-2805	181	5	higher	high	ADJ
taxlaw-2805	181	6	income	income	NOUN
taxlaw-2805	181	7	quintiles	quintile	NOUN
taxlaw-2805	181	8	received	receive	VERB
taxlaw-2805	181	9	a	a	DET
taxlaw-2805	181	10	larger	large	ADJ
taxlaw-2805	181	11	average	average	ADJ
taxlaw-2805	181	12	benefit	benefit	NOUN
taxlaw-2805	181	13	from	from	ADP
taxlaw-2805	181	14	the	the	DET
taxlaw-2805	181	15	credit	credit	NOUN
taxlaw-2805	181	16	.	.	PUNCT
taxlaw-2805	182	1	the	the	DET
taxlaw-2805	182	2	fourth	fourth	ADJ
taxlaw-2805	182	3	income	income	NOUN
taxlaw-2805	182	4	quintile	quintile	NOUN
taxlaw-2805	182	5	received	receive	VERB
taxlaw-2805	182	6	approximately	approximately	ADV
taxlaw-2805	182	7	$	$	SYM
taxlaw-2805	182	8	1,500	1,500	NUM
taxlaw-2805	182	9	in	in	ADP
taxlaw-2805	182	10	benefits	benefit	NOUN
taxlaw-2805	182	11	,	,	PUNCT
taxlaw-2805	182	12	while	while	SCONJ
taxlaw-2805	182	13	the	the	DET
taxlaw-2805	182	14	lowest	low	ADJ
taxlaw-2805	182	15	quintile	quintile	NOUN
taxlaw-2805	182	16	received	receive	VERB
taxlaw-2805	182	17	approximately	approximately	ADV
taxlaw-2805	182	18	$	$	SYM
taxlaw-2805	182	19	200	200	NUM
taxlaw-2805	182	20	in	in	ADP
taxlaw-2805	182	21	benefits	benefit	NOUN
taxlaw-2805	182	22	.	.	PUNCT
taxlaw-2805	183	1	312	312	NUM
taxlaw-2805	183	2	columbia	columbia	PROPN
taxlaw-2805	183	3	journal	journal	PROPN
taxlaw-2805	183	4	of	of	ADP
taxlaw-2805	183	5	tax	tax	NOUN
taxlaw-2805	183	6	law	law	NOUN
taxlaw-2805	183	7	[	[	X
taxlaw-2805	183	8	vol.2:301	vol.2:301	PROPN
taxlaw-2805	183	9	difference	difference	NOUN
taxlaw-2805	183	10	between	between	ADP
taxlaw-2805	183	11	their	their	PRON
taxlaw-2805	183	12	incomes	income	NOUN
taxlaw-2805	183	13	and	and	CCONJ
taxlaw-2805	183	14	the	the	DET
taxlaw-2805	183	15	refundability	refundability	NOUN
taxlaw-2805	183	16	threshold	threshold	NOUN
taxlaw-2805	183	17	do	do	AUX
taxlaw-2805	183	18	not	not	PART
taxlaw-2805	183	19	receive	receive	VERB
taxlaw-2805	183	20	the	the	DET
taxlaw-2805	183	21	full	full	ADJ
taxlaw-2805	183	22	value	value	NOUN
taxlaw-2805	183	23	of	of	ADP
taxlaw-2805	183	24	the	the	DET
taxlaw-2805	183	25	credit	credit	NOUN
taxlaw-2805	183	26	.	.	PUNCT
taxlaw-2805	184	1	in	in	ADP
taxlaw-2805	184	2	2007	2007	NUM
taxlaw-2805	184	3	,	,	PUNCT
taxlaw-2805	184	4	approximately	approximately	ADV
taxlaw-2805	184	5	one	one	NUM
taxlaw-2805	184	6	-	-	PUNCT
taxlaw-2805	184	7	third	third	NOUN
taxlaw-2805	184	8	of	of	ADP
taxlaw-2805	184	9	working	work	VERB
taxlaw-2805	184	10	families	family	NOUN
taxlaw-2805	184	11	received	receive	VERB
taxlaw-2805	184	12	less	less	ADJ
taxlaw-2805	184	13	than	than	ADP
taxlaw-2805	184	14	the	the	DET
taxlaw-2805	184	15	full	full	ADJ
taxlaw-2805	184	16	credit	credit	NOUN
taxlaw-2805	184	17	because	because	SCONJ
taxlaw-2805	184	18	they	they	PRON
taxlaw-2805	184	19	earned	earn	VERB
taxlaw-2805	184	20	too	too	ADV
taxlaw-2805	184	21	little	little	ADJ
taxlaw-2805	184	22	and	and	CCONJ
taxlaw-2805	184	23	two	two	NUM
taxlaw-2805	184	24	-	-	PUNCT
taxlaw-2805	184	25	fifths	fifth	NOUN
taxlaw-2805	184	26	of	of	ADP
taxlaw-2805	184	27	working	working	NOUN
taxlaw-2805	184	28	families	family	NOUN
taxlaw-2805	184	29	received	receive	VERB
taxlaw-2805	184	30	no	no	DET
taxlaw-2805	184	31	credit	credit	NOUN
taxlaw-2805	184	32	at	at	ADV
taxlaw-2805	184	33	all	all	ADV
taxlaw-2805	184	34	because	because	SCONJ
taxlaw-2805	184	35	the	the	DET
taxlaw-2805	184	36	families	family	NOUN
taxlaw-2805	184	37	’	’	PART
taxlaw-2805	184	38	incomes	income	NOUN
taxlaw-2805	184	39	were	be	AUX
taxlaw-2805	184	40	below	below	ADP
taxlaw-2805	184	41	the	the	DET
taxlaw-2805	184	42	refundability	refundability	NOUN
taxlaw-2805	184	43	threshold	threshold	NOUN
taxlaw-2805	184	44	.	.	PUNCT
taxlaw-2805	185	1	30	30	NUM
taxlaw-2805	185	2	under	under	ADP
taxlaw-2805	185	3	the	the	DET
taxlaw-2805	185	4	egtrra	egtrra	NOUN
taxlaw-2805	185	5	-	-	PUNCT
taxlaw-2805	185	6	set	set	VERB
taxlaw-2805	185	7	refutability	refutability	NOUN
taxlaw-2805	185	8	threshold	threshold	NOUN
taxlaw-2805	185	9	,	,	PUNCT
taxlaw-2805	185	10	families	family	NOUN
taxlaw-2805	185	11	with	with	ADP
taxlaw-2805	185	12	incomes	income	NOUN
taxlaw-2805	185	13	just	just	ADV
taxlaw-2805	185	14	above	above	ADP
taxlaw-2805	185	15	the	the	DET
taxlaw-2805	185	16	income	income	NOUN
taxlaw-2805	185	17	threshold	threshold	NOUN
taxlaw-2805	185	18	received	receive	VERB
taxlaw-2805	185	19	fewer	few	ADJ
taxlaw-2805	185	20	benefits	benefit	NOUN
taxlaw-2805	185	21	than	than	ADP
taxlaw-2805	185	22	those	those	PRON
taxlaw-2805	185	23	with	with	ADP
taxlaw-2805	185	24	incomes	income	NOUN
taxlaw-2805	185	25	significantly	significantly	ADV
taxlaw-2805	185	26	over	over	ADP
taxlaw-2805	185	27	the	the	DET
taxlaw-2805	185	28	threshold	threshold	NOUN
taxlaw-2805	185	29	.	.	PUNCT
taxlaw-2805	186	1	under	under	ADP
taxlaw-2805	186	2	egtrra	egtrra	NOUN
taxlaw-2805	186	3	,	,	PUNCT
taxlaw-2805	186	4	the	the	DET
taxlaw-2805	186	5	refundability	refundability	NOUN
taxlaw-2805	186	6	threshold	threshold	NOUN
taxlaw-2805	186	7	was	be	AUX
taxlaw-2805	186	8	set	set	VERB
taxlaw-2805	186	9	at	at	ADP
taxlaw-2805	186	10	$	$	SYM
taxlaw-2805	186	11	10,000	10,000	NUM
taxlaw-2805	186	12	for	for	ADP
taxlaw-2805	186	13	2001	2001	NUM
taxlaw-2805	186	14	and	and	CCONJ
taxlaw-2805	186	15	was	be	AUX
taxlaw-2805	186	16	indexed	index	VERB
taxlaw-2805	186	17	to	to	PART
taxlaw-2805	186	18	match	match	VERB
taxlaw-2805	186	19	annual	annual	ADJ
taxlaw-2805	186	20	inflation	inflation	NOUN
taxlaw-2805	186	21	.	.	PUNCT
taxlaw-2805	187	1	in	in	ADP
taxlaw-2805	187	2	2005	2005	NUM
taxlaw-2805	187	3	,	,	PUNCT
taxlaw-2805	187	4	the	the	DET
taxlaw-2805	187	5	refundability	refundability	NOUN
taxlaw-2805	187	6	threshold	threshold	NOUN
taxlaw-2805	187	7	was	be	AUX
taxlaw-2805	187	8	$	$	SYM
taxlaw-2805	187	9	10,750	10,750	NUM
taxlaw-2805	187	10	31	31	NUM
taxlaw-2805	187	11	,	,	PUNCT
taxlaw-2805	187	12	and	and	CCONJ
taxlaw-2805	187	13	in	in	ADP
taxlaw-2805	187	14	that	that	DET
taxlaw-2805	187	15	year	year	NOUN
taxlaw-2805	187	16	95	95	NUM
taxlaw-2805	187	17	%	%	NOUN
taxlaw-2805	187	18	of	of	ADP
taxlaw-2805	187	19	cash	cash	NOUN
taxlaw-2805	187	20	refunds	refund	NOUN
taxlaw-2805	187	21	went	go	VERB
taxlaw-2805	187	22	to	to	ADP
taxlaw-2805	187	23	the	the	DET
taxlaw-2805	187	24	65	65	NUM
taxlaw-2805	187	25	%	%	NOUN
taxlaw-2805	187	26	of	of	ADP
taxlaw-2805	187	27	the	the	DET
taxlaw-2805	187	28	ctc	ctc	NOUN
taxlaw-2805	187	29	-	-	PUNCT
taxlaw-2805	187	30	eligible	eligible	ADJ
taxlaw-2805	187	31	families	family	NOUN
taxlaw-2805	187	32	with	with	ADP
taxlaw-2805	187	33	incomes	income	NOUN
taxlaw-2805	187	34	between	between	ADP
taxlaw-2805	187	35	$	$	SYM
taxlaw-2805	187	36	20,000	20,000	NUM
taxlaw-2805	187	37	and	and	CCONJ
taxlaw-2805	187	38	$	$	SYM
taxlaw-2805	187	39	200,000	200,000	NUM
taxlaw-2805	187	40	.	.	PUNCT
taxlaw-2805	188	1	32	32	NUM
taxlaw-2805	188	2	additional	additional	ADJ
taxlaw-2805	188	3	empirical	empirical	ADJ
taxlaw-2805	188	4	evidence	evidence	NOUN
taxlaw-2805	188	5	indicates	indicate	VERB
taxlaw-2805	188	6	that	that	SCONJ
taxlaw-2805	188	7	the	the	DET
taxlaw-2805	188	8	largest	large	ADJ
taxlaw-2805	188	9	beneficiaries	beneficiary	NOUN
taxlaw-2805	188	10	of	of	ADP
taxlaw-2805	188	11	the	the	DET
taxlaw-2805	188	12	refundable	refundable	ADJ
taxlaw-2805	188	13	portion	portion	NOUN
taxlaw-2805	188	14	of	of	ADP
taxlaw-2805	188	15	the	the	DET
taxlaw-2805	188	16	ctc	ctc	NOUN
taxlaw-2805	188	17	are	be	AUX
taxlaw-2805	188	18	families	family	NOUN
taxlaw-2805	188	19	with	with	ADP
taxlaw-2805	188	20	incomes	income	NOUN
taxlaw-2805	188	21	between	between	ADP
taxlaw-2805	188	22	$	$	SYM
taxlaw-2805	188	23	75,000	75,000	NUM
taxlaw-2805	188	24	and	and	CCONJ
taxlaw-2805	188	25	$	$	SYM
taxlaw-2805	188	26	100,000	100,000	NUM
taxlaw-2805	188	27	.	.	PUNCT
taxlaw-2805	189	1	33	33	NUM
taxlaw-2805	189	2	while	while	SCONJ
taxlaw-2805	189	3	a	a	DET
taxlaw-2805	189	4	substantial	substantial	ADJ
taxlaw-2805	189	5	majority	majority	NOUN
taxlaw-2805	189	6	of	of	ADP
taxlaw-2805	189	7	the	the	DET
taxlaw-2805	189	8	refundable	refundable	ADJ
taxlaw-2805	189	9	portion	portion	NOUN
taxlaw-2805	189	10	of	of	ADP
taxlaw-2805	189	11	the	the	DET
taxlaw-2805	189	12	ctc	ctc	NOUN
taxlaw-2805	189	13	is	be	AUX
taxlaw-2805	189	14	distributed	distribute	VERB
taxlaw-2805	189	15	to	to	ADP
taxlaw-2805	189	16	higher	high	ADJ
taxlaw-2805	189	17	income	income	NOUN
taxlaw-2805	189	18	families	family	NOUN
taxlaw-2805	189	19	,	,	PUNCT
taxlaw-2805	189	20	only	only	ADV
taxlaw-2805	189	21	14	14	NUM
taxlaw-2805	189	22	%	%	NOUN
taxlaw-2805	189	23	of	of	ADP
taxlaw-2805	189	24	families	family	NOUN
taxlaw-2805	189	25	with	with	ADP
taxlaw-2805	189	26	incomes	income	NOUN
taxlaw-2805	189	27	between	between	ADP
taxlaw-2805	189	28	$	$	SYM
taxlaw-2805	189	29	10,000	10,000	NUM
taxlaw-2805	189	30	and	and	CCONJ
taxlaw-2805	189	31	$	$	SYM
taxlaw-2805	189	32	20,000	20,000	NUM
taxlaw-2805	189	33	receive	receive	VERB
taxlaw-2805	189	34	the	the	DET
taxlaw-2805	189	35	refundable	refundable	ADJ
taxlaw-2805	189	36	portion	portion	NOUN
taxlaw-2805	189	37	.	.	PUNCT
taxlaw-2805	190	1	34	34	NUM
taxlaw-2805	190	2	iii	iii	NOUN
taxlaw-2805	190	3	.	.	PUNCT
taxlaw-2805	191	1	the	the	DET
taxlaw-2805	191	2	ctc	ctc	PROPN
taxlaw-2805	191	3	and	and	CCONJ
taxlaw-2805	191	4	other	other	ADJ
taxlaw-2805	191	5	tax	tax	NOUN
taxlaw-2805	191	6	code	code	NOUN
taxlaw-2805	191	7	subsidies	subsidy	NOUN
taxlaw-2805	191	8	for	for	ADP
taxlaw-2805	191	9	families	family	NOUN
taxlaw-2805	191	10	and	and	CCONJ
taxlaw-2805	191	11	children	child	NOUN
taxlaw-2805	191	12	since	since	SCONJ
taxlaw-2805	191	13	1960	1960	NUM
taxlaw-2805	191	14	,	,	PUNCT
taxlaw-2805	191	15	there	there	PRON
taxlaw-2805	191	16	has	have	AUX
taxlaw-2805	191	17	been	be	AUX
taxlaw-2805	191	18	significant	significant	ADJ
taxlaw-2805	191	19	growth	growth	NOUN
taxlaw-2805	191	20	in	in	ADP
taxlaw-2805	191	21	many	many	ADJ
taxlaw-2805	191	22	of	of	ADP
taxlaw-2805	191	23	the	the	DET
taxlaw-2805	191	24	government	government	NOUN
taxlaw-2805	191	25	’s	’s	PART
taxlaw-2805	191	26	programs	program	NOUN
taxlaw-2805	191	27	,	,	PUNCT
taxlaw-2805	191	28	especially	especially	ADV
taxlaw-2805	191	29	those	those	PRON
taxlaw-2805	191	30	focusing	focus	VERB
taxlaw-2805	191	31	on	on	ADP
taxlaw-2805	191	32	children	child	NOUN
taxlaw-2805	191	33	.	.	PUNCT
taxlaw-2805	192	1	35	35	NUM
taxlaw-2805	192	2	federal	federal	ADJ
taxlaw-2805	192	3	spending	spending	NOUN
taxlaw-2805	192	4	on	on	ADP
taxlaw-2805	192	5	children	child	NOUN
taxlaw-2805	192	6	’s	’s	PART
taxlaw-2805	192	7	30	30	NUM
taxlaw-2805	192	8	see	see	VERB
taxlaw-2805	192	9	i	i	PROPN
taxlaw-2805	192	10	d.	d.	PROPN
taxlaw-2805	192	11	31	31	NUM
taxlaw-2805	192	12	gregg	gregg	PROPN
taxlaw-2805	192	13	a.	a.	PROPN
taxlaw-2805	192	14	essenwein	essenwein	PROPN
taxlaw-2805	192	15	,	,	PUNCT
taxlaw-2805	192	16	congressional	congressional	ADJ
taxlaw-2805	192	17	research	research	NOUN
taxlaw-2805	192	18	service	service	NOUN
taxlaw-2805	192	19	,	,	PUNCT
taxlaw-2805	192	20	the	the	DET
taxlaw-2805	192	21	child	child	NOUN
taxlaw-2805	192	22	tax	tax	NOUN
taxlaw-2805	192	23	credit	credit	NOUN
taxlaw-2805	192	24	,	,	PUNCT
taxlaw-2805	192	25	crs	crs	PROPN
taxlaw-2805	192	26	rep	rep	PROPN
taxlaw-2805	192	27	.	.	PROPN
taxlaw-2805	192	28	for	for	ADP
taxlaw-2805	192	29	cong	cong	NOUN
taxlaw-2805	192	30	.	.	PUNCT
taxlaw-2805	193	1	order	order	NOUN
taxlaw-2805	193	2	code	code	PROPN
taxlaw-2805	193	3	rs21860	rs21860	NOUN
taxlaw-2805	193	4	,	,	PUNCT
taxlaw-2805	193	5	available	available	ADJ
taxlaw-2805	193	6	at	at	ADP
taxlaw-2805	193	7	http://assets.opencrs.com/rpts/rs21860_20060406.pdf	http://assets.opencrs.com/rpts/rs21860_20060406.pdf	PROPN
taxlaw-2805	193	8	.	.	PUNCT
taxlaw-2805	193	9	32	32	NUM
taxlaw-2805	193	10	burman	burman	NOUN
taxlaw-2805	193	11	&	&	CCONJ
taxlaw-2805	193	12	wheaton	wheaton	PROPN
taxlaw-2805	193	13	,	,	PUNCT
taxlaw-2805	193	14	supra	supra	PROPN
taxlaw-2805	193	15	note	note	PROPN
taxlaw-2805	193	16	15	15	NUM
taxlaw-2805	193	17	,	,	PUNCT
taxlaw-2805	193	18	at	at	ADP
taxlaw-2805	193	19	390	390	NUM
taxlaw-2805	193	20	.	.	PUNCT
taxlaw-2805	194	1	these	these	DET
taxlaw-2805	194	2	families	family	NOUN
taxlaw-2805	194	3	tax	tax	NOUN
taxlaw-2805	194	4	burdens	burden	NOUN
taxlaw-2805	194	5	were	be	AUX
taxlaw-2805	194	6	reduced	reduce	VERB
taxlaw-2805	194	7	by	by	ADP
taxlaw-2805	194	8	$	$	SYM
taxlaw-2805	194	9	330	330	NUM
taxlaw-2805	194	10	to	to	PART
taxlaw-2805	194	11	$	$	SYM
taxlaw-2805	194	12	605	605	NUM
taxlaw-2805	194	13	.	.	PUNCT
taxlaw-2805	195	1	33	33	NUM
taxlaw-2805	196	1	i	i	PRON
taxlaw-2805	196	2	d.	d.	PROPN
taxlaw-2805	196	3	34	34	NUM
taxlaw-2805	197	1	i	i	PRON
taxlaw-2805	197	2	d.	d.	PROPN
taxlaw-2805	197	3	at	at	ADP
taxlaw-2805	197	4	390	390	NUM
taxlaw-2805	197	5	.	.	PUNCT
taxlaw-2805	198	1	families	family	NOUN
taxlaw-2805	198	2	with	with	ADP
taxlaw-2805	198	3	incomes	income	NOUN
taxlaw-2805	198	4	between	between	ADP
taxlaw-2805	198	5	$	$	SYM
taxlaw-2805	198	6	75,000	75,000	NUM
taxlaw-2805	198	7	and	and	CCONJ
taxlaw-2805	198	8	$	$	SYM
taxlaw-2805	198	9	100,000	100,000	NUM
taxlaw-2805	198	10	receive	receive	VERB
taxlaw-2805	198	11	an	an	DET
taxlaw-2805	198	12	average	average	ADJ
taxlaw-2805	198	13	benefit	benefit	NOUN
taxlaw-2805	198	14	of	of	ADP
taxlaw-2805	198	15	$	$	SYM
taxlaw-2805	198	16	605	605	NUM
taxlaw-2805	198	17	,	,	PUNCT
taxlaw-2805	198	18	and	and	CCONJ
taxlaw-2805	198	19	one	one	NUM
taxlaw-2805	198	20	-	-	PUNCT
taxlaw-2805	198	21	third	third	NOUN
taxlaw-2805	198	22	of	of	ADP
taxlaw-2805	198	23	these	these	DET
taxlaw-2805	198	24	families	family	NOUN
taxlaw-2805	198	25	claim	claim	VERB
taxlaw-2805	198	26	an	an	DET
taxlaw-2805	198	27	average	average	ADJ
taxlaw-2805	198	28	tax	tax	NOUN
taxlaw-2805	198	29	credit	credit	NOUN
taxlaw-2805	198	30	of	of	ADP
taxlaw-2805	198	31	$	$	SYM
taxlaw-2805	198	32	1,729	1,729	NUM
taxlaw-2805	198	33	.	.	PUNCT
taxlaw-2805	199	1	families	family	NOUN
taxlaw-2805	199	2	with	with	ADP
taxlaw-2805	199	3	incomes	income	NOUN
taxlaw-2805	199	4	between	between	ADP
taxlaw-2805	199	5	$	$	SYM
taxlaw-2805	199	6	10,000	10,000	NUM
taxlaw-2805	199	7	and	and	CCONJ
taxlaw-2805	199	8	$	$	SYM
taxlaw-2805	199	9	20,000	20,000	NUM
taxlaw-2805	199	10	receive	receive	VERB
taxlaw-2805	199	11	an	an	DET
taxlaw-2805	199	12	average	average	ADJ
taxlaw-2805	199	13	benefit	benefit	NOUN
taxlaw-2805	199	14	of	of	ADP
taxlaw-2805	199	15	$	$	SYM
taxlaw-2805	199	16	80	80	NUM
taxlaw-2805	199	17	.	.	PUNCT
taxlaw-2805	200	1	i	i	PRON
taxlaw-2805	200	2	d.	d.	PROPN
taxlaw-2805	200	3	35	35	NUM
taxlaw-2805	200	4	rebecca	rebecca	PROPN
taxlaw-2805	200	5	l.	l.	PROPN
taxlaw-2805	200	6	clark	clark	PROPN
taxlaw-2805	200	7	et	et	PROPN
taxlaw-2805	200	8	al	al	PROPN
taxlaw-2805	200	9	.	.	PROPN
taxlaw-2805	200	10	,	,	PUNCT
taxlaw-2805	200	11	the	the	DET
taxlaw-2805	200	12	urban	urban	PROPN
taxlaw-2805	200	13	institute	institute	PROPN
taxlaw-2805	200	14	,	,	PUNCT
taxlaw-2805	200	15	federal	federal	ADJ
taxlaw-2805	200	16	expenditures	expenditure	NOUN
taxlaw-2805	200	17	on	on	ADP
taxlaw-2805	200	18	children	child	NOUN
taxlaw-2805	200	19	:	:	PUNCT
taxlaw-2805	200	20	1960	1960	NUM
taxlaw-2805	200	21	–	–	PUNCT
taxlaw-2805	200	22	1997	1997	NUM
taxlaw-2805	200	23	(	(	PUNCT
taxlaw-2805	200	24	2001	2001	NUM
taxlaw-2805	200	25	)	)	PUNCT
taxlaw-2805	200	26	,	,	PUNCT
taxlaw-2805	200	27	available	available	ADJ
taxlaw-2805	200	28	at	at	ADP
taxlaw-2805	200	29	http://www.urban.org/url.cfm?id=310309	http://www.urban.org/url.cfm?id=310309	NUM
taxlaw-2805	200	30	.	.	PUNCT
taxlaw-2805	201	1	in	in	ADP
taxlaw-2805	201	2	this	this	DET
taxlaw-2805	201	3	report	report	NOUN
taxlaw-2805	201	4	published	publish	VERB
taxlaw-2805	201	5	by	by	ADP
taxlaw-2805	201	6	the	the	DET
taxlaw-2805	201	7	urban	urban	ADJ
taxlaw-2805	201	8	2011	2011	NUM
taxlaw-2805	201	9	]	]	PUNCT
taxlaw-2805	201	10	time	time	NOUN
taxlaw-2805	201	11	for	for	SCONJ
taxlaw-2805	201	12	the	the	DET
taxlaw-2805	201	13	child	child	NOUN
taxlaw-2805	201	14	tax	tax	NOUN
taxlaw-2805	201	15	credit	credit	NOUN
taxlaw-2805	201	16	to	to	PART
taxlaw-2805	201	17	grow	grow	VERB
taxlaw-2805	201	18	up	up	ADP
taxlaw-2805	201	19	313	313	NUM
taxlaw-2805	201	20	programs	program	NOUN
taxlaw-2805	201	21	has	have	AUX
taxlaw-2805	201	22	increased	increase	VERB
taxlaw-2805	201	23	from	from	ADP
taxlaw-2805	201	24	$	$	SYM
taxlaw-2805	201	25	55	55	NUM
taxlaw-2805	201	26	billion	billion	NUM
taxlaw-2805	201	27	in	in	ADP
taxlaw-2805	201	28	1960	1960	NUM
taxlaw-2805	201	29	to	to	ADP
taxlaw-2805	201	30	$	$	SYM
taxlaw-2805	201	31	354	354	NUM
taxlaw-2805	201	32	billion	billion	NUM
taxlaw-2805	201	33	in	in	ADP
taxlaw-2805	201	34	2007	2007	NUM
taxlaw-2805	201	35	,	,	PUNCT
taxlaw-2805	201	36	generally	generally	ADV
taxlaw-2805	201	37	mirroring	mirror	VERB
taxlaw-2805	201	38	the	the	DET
taxlaw-2805	201	39	growth	growth	NOUN
taxlaw-2805	201	40	of	of	ADP
taxlaw-2805	201	41	the	the	DET
taxlaw-2805	201	42	economy	economy	NOUN
taxlaw-2805	201	43	over	over	ADP
taxlaw-2805	201	44	time	time	NOUN
taxlaw-2805	201	45	.	.	PUNCT
taxlaw-2805	202	1	36	36	NUM
taxlaw-2805	202	2	as	as	ADP
taxlaw-2805	202	3	a	a	DET
taxlaw-2805	202	4	share	share	NOUN
taxlaw-2805	202	5	of	of	ADP
taxlaw-2805	202	6	gdp	gdp	NOUN
taxlaw-2805	202	7	,	,	PUNCT
taxlaw-2805	202	8	spending	spend	VERB
taxlaw-2805	202	9	on	on	ADP
taxlaw-2805	202	10	children	child	NOUN
taxlaw-2805	202	11	’s	’s	PART
taxlaw-2805	202	12	programs	program	NOUN
taxlaw-2805	202	13	grew	grow	VERB
taxlaw-2805	202	14	39	39	NUM
taxlaw-2805	202	15	%	%	NOUN
taxlaw-2805	202	16	,	,	PUNCT
taxlaw-2805	202	17	from	from	ADP
taxlaw-2805	202	18	1.86	1.86	NUM
taxlaw-2805	202	19	%	%	NOUN
taxlaw-2805	202	20	to	to	PART
taxlaw-2805	202	21	2.59	2.59	NUM
taxlaw-2805	202	22	%	%	NOUN
taxlaw-2805	202	23	over	over	ADP
taxlaw-2805	202	24	the	the	DET
taxlaw-2805	202	25	same	same	ADJ
taxlaw-2805	202	26	period	period	NOUN
taxlaw-2805	202	27	.	.	PUNCT
taxlaw-2805	203	1	37	37	NUM
taxlaw-2805	203	2	initially	initially	ADV
taxlaw-2805	203	3	,	,	PUNCT
taxlaw-2805	203	4	the	the	DET
taxlaw-2805	203	5	dependent	dependent	ADJ
taxlaw-2805	203	6	exemption	exemption	NOUN
taxlaw-2805	203	7	38	38	NUM
taxlaw-2805	203	8	was	be	AUX
taxlaw-2805	203	9	the	the	DET
taxlaw-2805	203	10	government	government	NOUN
taxlaw-2805	203	11	’s	’s	PART
taxlaw-2805	203	12	main	main	ADJ
taxlaw-2805	203	13	tax	tax	NOUN
taxlaw-2805	203	14	mechanism	mechanism	NOUN
taxlaw-2805	203	15	for	for	ADP
taxlaw-2805	203	16	distributing	distribute	VERB
taxlaw-2805	203	17	money	money	NOUN
taxlaw-2805	203	18	to	to	ADP
taxlaw-2805	203	19	children	child	NOUN
taxlaw-2805	203	20	.	.	PUNCT
taxlaw-2805	204	1	39	39	NUM
taxlaw-2805	204	2	however	however	ADV
taxlaw-2805	204	3	,	,	PUNCT
taxlaw-2805	204	4	by	by	ADP
taxlaw-2805	204	5	1997	1997	NUM
taxlaw-2805	204	6	,	,	PUNCT
taxlaw-2805	204	7	the	the	DET
taxlaw-2805	204	8	exemption	exemption	NOUN
taxlaw-2805	204	9	comprised	comprise	VERB
taxlaw-2805	204	10	only	only	ADV
taxlaw-2805	204	11	16	16	NUM
taxlaw-2805	204	12	%	%	NOUN
taxlaw-2805	204	13	of	of	ADP
taxlaw-2805	204	14	federal	federal	ADJ
taxlaw-2805	204	15	support	support	NOUN
taxlaw-2805	204	16	for	for	ADP
taxlaw-2805	204	17	children	child	NOUN
taxlaw-2805	204	18	.	.	PUNCT
taxlaw-2805	205	1	40	40	NUM
taxlaw-2805	205	2	as	as	ADP
taxlaw-2805	205	3	a	a	DET
taxlaw-2805	205	4	percentage	percentage	NOUN
taxlaw-2805	205	5	of	of	ADP
taxlaw-2805	205	6	gdp	gdp	NOUN
taxlaw-2805	205	7	,	,	PUNCT
taxlaw-2805	205	8	tax	tax	NOUN
taxlaw-2805	205	9	credits	credit	NOUN
taxlaw-2805	205	10	and	and	CCONJ
taxlaw-2805	205	11	exemptions	exemption	NOUN
taxlaw-2805	205	12	related	relate	VERB
taxlaw-2805	205	13	to	to	ADP
taxlaw-2805	205	14	children	child	NOUN
taxlaw-2805	205	15	have	have	AUX
taxlaw-2805	205	16	declined	decline	VERB
taxlaw-2805	205	17	from	from	ADP
taxlaw-2805	205	18	1.28	1.28	NUM
taxlaw-2805	205	19	%	%	NOUN
taxlaw-2805	205	20	in	in	ADP
taxlaw-2805	205	21	1960	1960	NUM
taxlaw-2805	205	22	to	to	ADP
taxlaw-2805	205	23	0.94	0.94	NUM
taxlaw-2805	205	24	%	%	NOUN
taxlaw-2805	205	25	in	in	ADP
taxlaw-2805	205	26	2007	2007	NUM
taxlaw-2805	205	27	.	.	PUNCT
taxlaw-2805	206	1	41	41	NUM
taxlaw-2805	206	2	this	this	DET
taxlaw-2805	206	3	change	change	NOUN
taxlaw-2805	206	4	reflects	reflect	VERB
taxlaw-2805	206	5	a	a	DET
taxlaw-2805	206	6	27	27	NUM
taxlaw-2805	206	7	%	%	NOUN
taxlaw-2805	206	8	reduction	reduction	NOUN
taxlaw-2805	206	9	in	in	ADP
taxlaw-2805	206	10	the	the	DET
taxlaw-2805	206	11	use	use	NOUN
taxlaw-2805	206	12	of	of	ADP
taxlaw-2805	206	13	the	the	DET
taxlaw-2805	206	14	tax	tax	NOUN
taxlaw-2805	206	15	code	code	NOUN
taxlaw-2805	206	16	to	to	PART
taxlaw-2805	206	17	distribute	distribute	VERB
taxlaw-2805	206	18	money	money	NOUN
taxlaw-2805	206	19	to	to	ADP
taxlaw-2805	206	20	children	child	NOUN
taxlaw-2805	206	21	.	.	PUNCT
taxlaw-2805	207	1	though	though	SCONJ
taxlaw-2805	207	2	the	the	DET
taxlaw-2805	207	3	use	use	NOUN
taxlaw-2805	207	4	of	of	ADP
taxlaw-2805	207	5	tax	tax	NOUN
taxlaw-2805	207	6	credits	credit	NOUN
taxlaw-2805	207	7	and	and	CCONJ
taxlaw-2805	207	8	exemptions	exemption	NOUN
taxlaw-2805	207	9	as	as	ADP
taxlaw-2805	207	10	a	a	DET
taxlaw-2805	207	11	share	share	NOUN
taxlaw-2805	207	12	of	of	ADP
taxlaw-2805	207	13	gdp	gdp	NOUN
taxlaw-2805	207	14	has	have	AUX
taxlaw-2805	207	15	decreased	decrease	VERB
taxlaw-2805	207	16	over	over	ADP
taxlaw-2805	207	17	time	time	NOUN
taxlaw-2805	207	18	,	,	PUNCT
taxlaw-2805	207	19	they	they	PRON
taxlaw-2805	207	20	are	be	AUX
taxlaw-2805	207	21	still	still	ADV
taxlaw-2805	207	22	important	important	ADJ
taxlaw-2805	207	23	vehicles	vehicle	NOUN
taxlaw-2805	207	24	by	by	ADP
taxlaw-2805	207	25	which	which	PRON
taxlaw-2805	207	26	the	the	DET
taxlaw-2805	207	27	government	government	NOUN
taxlaw-2805	207	28	distributes	distribute	VERB
taxlaw-2805	207	29	money	money	NOUN
taxlaw-2805	207	30	for	for	ADP
taxlaw-2805	207	31	the	the	DET
taxlaw-2805	207	32	benefit	benefit	NOUN
taxlaw-2805	207	33	of	of	ADP
taxlaw-2805	207	34	children	child	NOUN
taxlaw-2805	207	35	.	.	PUNCT
taxlaw-2805	208	1	today	today	NOUN
taxlaw-2805	208	2	there	there	PRON
taxlaw-2805	208	3	are	be	VERB
taxlaw-2805	208	4	more	more	ADJ
taxlaw-2805	208	5	than	than	ADP
taxlaw-2805	208	6	a	a	DET
taxlaw-2805	208	7	dozen	dozen	NOUN
taxlaw-2805	208	8	tax	tax	NOUN
taxlaw-2805	208	9	programs	program	NOUN
taxlaw-2805	208	10	that	that	PRON
taxlaw-2805	208	11	are	be	AUX
taxlaw-2805	208	12	directed	direct	VERB
taxlaw-2805	208	13	at	at	ADP
taxlaw-2805	208	14	benefitting	benefit	VERB
taxlaw-2805	208	15	children	child	NOUN
taxlaw-2805	208	16	;	;	PUNCT
taxlaw-2805	208	17	these	these	DET
taxlaw-2805	208	18	programs	program	NOUN
taxlaw-2805	208	19	remain	remain	VERB
taxlaw-2805	208	20	the	the	DET
taxlaw-2805	208	21	largest	large	ADJ
taxlaw-2805	208	22	category	category	NOUN
taxlaw-2805	208	23	of	of	ADP
taxlaw-2805	208	24	federal	federal	ADJ
taxlaw-2805	208	25	spending	spending	NOUN
taxlaw-2805	208	26	on	on	ADP
taxlaw-2805	208	27	children	child	NOUN
taxlaw-2805	208	28	,	,	PUNCT
taxlaw-2805	208	29	totaling	total	VERB
taxlaw-2805	208	30	$	$	SYM
taxlaw-2805	208	31	128.1	128.1	NUM
taxlaw-2805	208	32	billion	billion	NUM
taxlaw-2805	208	33	in	in	ADP
taxlaw-2805	208	34	2007	2007	NUM
taxlaw-2805	208	35	.	.	PUNCT
taxlaw-2805	209	1	42	42	NUM
taxlaw-2805	209	2	institute	institute	NOUN
taxlaw-2805	209	3	,	,	PUNCT
taxlaw-2805	209	4	changes	change	NOUN
taxlaw-2805	209	5	in	in	ADP
taxlaw-2805	209	6	federal	federal	ADJ
taxlaw-2805	209	7	spending	spending	NOUN
taxlaw-2805	209	8	on	on	ADP
taxlaw-2805	209	9	programs	program	NOUN
taxlaw-2805	209	10	for	for	ADP
taxlaw-2805	209	11	children	child	NOUN
taxlaw-2805	209	12	are	be	AUX
taxlaw-2805	209	13	examined	examine	VERB
taxlaw-2805	209	14	.	.	PUNCT
taxlaw-2805	210	1	the	the	DET
taxlaw-2805	210	2	report	report	NOUN
taxlaw-2805	210	3	defined	define	VERB
taxlaw-2805	210	4	spending	spending	NOUN
taxlaw-2805	210	5	on	on	ADP
taxlaw-2805	210	6	children	child	NOUN
taxlaw-2805	210	7	as	as	ADP
taxlaw-2805	210	8	federal	federal	ADJ
taxlaw-2805	210	9	programs	program	NOUN
taxlaw-2805	210	10	for	for	ADP
taxlaw-2805	210	11	children	child	NOUN
taxlaw-2805	210	12	and	and	CCONJ
taxlaw-2805	210	13	families	family	NOUN
taxlaw-2805	210	14	across	across	ADP
taxlaw-2805	210	15	eight	eight	NUM
taxlaw-2805	210	16	budget	budget	NOUN
taxlaw-2805	210	17	categories	category	NOUN
taxlaw-2805	210	18	:	:	PUNCT
taxlaw-2805	210	19	tax	tax	NOUN
taxlaw-2805	210	20	credits	credit	NOUN
taxlaw-2805	210	21	and	and	CCONJ
taxlaw-2805	210	22	exemptions	exemption	NOUN
taxlaw-2805	210	23	(	(	PUNCT
taxlaw-2805	210	24	including	include	VERB
taxlaw-2805	210	25	the	the	DET
taxlaw-2805	210	26	earned	earn	VERB
taxlaw-2805	210	27	income	income	NOUN
taxlaw-2805	210	28	tax	tax	NOUN
taxlaw-2805	210	29	credit	credit	NOUN
taxlaw-2805	210	30	and	and	CCONJ
taxlaw-2805	210	31	the	the	DET
taxlaw-2805	210	32	dependent	dependent	ADJ
taxlaw-2805	210	33	exemption	exemption	NOUN
taxlaw-2805	210	34	)	)	PUNCT
taxlaw-2805	210	35	,	,	PUNCT
taxlaw-2805	210	36	income	income	NOUN
taxlaw-2805	210	37	security	security	NOUN
taxlaw-2805	210	38	(	(	PUNCT
taxlaw-2805	210	39	including	include	VERB
taxlaw-2805	210	40	aid	aid	NOUN
taxlaw-2805	210	41	to	to	ADP
taxlaw-2805	210	42	families	family	NOUN
taxlaw-2805	210	43	with	with	ADP
taxlaw-2805	210	44	dependent	dependent	ADJ
taxlaw-2805	210	45	children	child	NOUN
taxlaw-2805	210	46	)	)	PUNCT
taxlaw-2805	210	47	,	,	PUNCT
taxlaw-2805	210	48	nutrition	nutrition	NOUN
taxlaw-2805	210	49	(	(	PUNCT
taxlaw-2805	210	50	including	include	VERB
taxlaw-2805	210	51	food	food	NOUN
taxlaw-2805	210	52	stamps	stamp	NOUN
taxlaw-2805	210	53	)	)	PUNCT
taxlaw-2805	210	54	,	,	PUNCT
taxlaw-2805	210	55	health	health	NOUN
taxlaw-2805	210	56	(	(	PUNCT
taxlaw-2805	210	57	including	include	VERB
taxlaw-2805	210	58	medicaid	medicaid	PROPN
taxlaw-2805	210	59	)	)	PUNCT
taxlaw-2805	210	60	,	,	PUNCT
taxlaw-2805	210	61	education	education	NOUN
taxlaw-2805	210	62	,	,	PUNCT
taxlaw-2805	210	63	social	social	ADJ
taxlaw-2805	210	64	services	service	NOUN
taxlaw-2805	210	65	,	,	PUNCT
taxlaw-2805	210	66	housing	housing	NOUN
taxlaw-2805	210	67	,	,	PUNCT
taxlaw-2805	210	68	and	and	CCONJ
taxlaw-2805	210	69	training	training	NOUN
taxlaw-2805	210	70	.	.	PUNCT
taxlaw-2805	211	1	the	the	DET
taxlaw-2805	211	2	report	report	NOUN
taxlaw-2805	211	3	analyzed	analyze	VERB
taxlaw-2805	211	4	changes	change	NOUN
taxlaw-2805	211	5	in	in	ADP
taxlaw-2805	211	6	spending	spend	VERB
taxlaw-2805	211	7	through	through	ADP
taxlaw-2805	211	8	these	these	DET
taxlaw-2805	211	9	programs	program	NOUN
taxlaw-2805	211	10	over	over	ADP
taxlaw-2805	211	11	time	time	NOUN
taxlaw-2805	211	12	.	.	PUNCT
taxlaw-2805	212	1	36	36	NUM
taxlaw-2805	212	2	adam	adam	PROPN
taxlaw-2805	212	3	carasso	carasso	PROPN
taxlaw-2805	212	4	et	et	PROPN
taxlaw-2805	212	5	al	al	PROPN
taxlaw-2805	212	6	.	.	PUNCT
taxlaw-2805	213	1	the	the	DET
taxlaw-2805	213	2	urban	urban	PROPN
taxlaw-2805	213	3	institute	institute	PROPN
taxlaw-2805	213	4	,	,	PUNCT
taxlaw-2805	213	5	kids	kid	NOUN
taxlaw-2805	213	6	share	share	VERB
taxlaw-2805	213	7	2008	2008	NUM
taxlaw-2805	213	8	:	:	PUNCT
taxlaw-2805	213	9	how	how	SCONJ
taxlaw-2805	213	10	children	child	NOUN
taxlaw-2805	213	11	fare	fare	VERB
taxlaw-2805	213	12	in	in	ADP
taxlaw-2805	213	13	the	the	DET
taxlaw-2805	213	14	federal	federal	ADJ
taxlaw-2805	213	15	budget	budget	NOUN
taxlaw-2805	213	16	(	(	PUNCT
taxlaw-2805	213	17	2008	2008	NUM
taxlaw-2805	213	18	)	)	PUNCT
taxlaw-2805	213	19	,	,	PUNCT
taxlaw-2805	213	20	available	available	ADJ
taxlaw-2805	213	21	at	at	ADP
taxlaw-2805	213	22	http://www.urban.org/url.cfm?id=411699	http://www.urban.org/url.cfm?id=411699	NOUN
taxlaw-2805	213	23	.	.	PUNCT
taxlaw-2805	214	1	during	during	ADP
taxlaw-2805	214	2	this	this	DET
taxlaw-2805	214	3	time	time	NOUN
taxlaw-2805	214	4	,	,	PUNCT
taxlaw-2805	214	5	total	total	ADJ
taxlaw-2805	214	6	federal	federal	ADJ
taxlaw-2805	214	7	spending	spending	NOUN
taxlaw-2805	214	8	grew	grow	VERB
taxlaw-2805	214	9	from	from	ADP
taxlaw-2805	214	10	$	$	SYM
taxlaw-2805	214	11	525	525	NUM
taxlaw-2805	214	12	billion	billion	NUM
taxlaw-2805	214	13	to	to	PART
taxlaw-2805	214	14	$	$	SYM
taxlaw-2805	214	15	2,370	2,370	NUM
taxlaw-2805	214	16	billion	billion	NUM
taxlaw-2805	214	17	.	.	PUNCT
taxlaw-2805	215	1	however	however	ADV
taxlaw-2805	215	2	,	,	PUNCT
taxlaw-2805	215	3	during	during	ADP
taxlaw-2805	215	4	this	this	DET
taxlaw-2805	215	5	period	period	NOUN
taxlaw-2805	215	6	,	,	PUNCT
taxlaw-2805	215	7	there	there	PRON
taxlaw-2805	215	8	was	be	VERB
taxlaw-2805	215	9	a	a	DET
taxlaw-2805	215	10	sharp	sharp	ADJ
taxlaw-2805	215	11	decline	decline	NOUN
taxlaw-2805	215	12	in	in	ADP
taxlaw-2805	215	13	the	the	DET
taxlaw-2805	215	14	amount	amount	NOUN
taxlaw-2805	215	15	of	of	ADP
taxlaw-2805	215	16	spending	spending	NOUN
taxlaw-2805	215	17	on	on	ADP
taxlaw-2805	215	18	children	child	NOUN
taxlaw-2805	215	19	due	due	ADP
taxlaw-2805	215	20	to	to	ADP
taxlaw-2805	215	21	a	a	DET
taxlaw-2805	215	22	failure	failure	NOUN
taxlaw-2805	215	23	to	to	PART
taxlaw-2805	215	24	keep	keep	VERB
taxlaw-2805	215	25	the	the	DET
taxlaw-2805	215	26	dependent	dependent	ADJ
taxlaw-2805	215	27	exemption	exemption	NOUN
taxlaw-2805	215	28	current	current	ADJ
taxlaw-2805	215	29	with	with	ADP
taxlaw-2805	215	30	inflation	inflation	NOUN
taxlaw-2805	215	31	.	.	PUNCT
taxlaw-2805	216	1	the	the	DET
taxlaw-2805	216	2	decrease	decrease	NOUN
taxlaw-2805	216	3	in	in	ADP
taxlaw-2805	216	4	value	value	NOUN
taxlaw-2805	216	5	of	of	ADP
taxlaw-2805	216	6	the	the	DET
taxlaw-2805	216	7	dependent	dependent	ADJ
taxlaw-2805	216	8	exemption	exemption	NOUN
taxlaw-2805	216	9	was	be	AUX
taxlaw-2805	216	10	corrected	correct	VERB
taxlaw-2805	216	11	in	in	ADP
taxlaw-2805	216	12	1984	1984	NUM
taxlaw-2805	216	13	,	,	PUNCT
taxlaw-2805	216	14	when	when	SCONJ
taxlaw-2805	216	15	the	the	DET
taxlaw-2805	216	16	exemption	exemption	NOUN
taxlaw-2805	216	17	began	begin	VERB
taxlaw-2805	216	18	to	to	PART
taxlaw-2805	216	19	be	be	AUX
taxlaw-2805	216	20	indexed	index	VERB
taxlaw-2805	216	21	for	for	ADP
taxlaw-2805	216	22	inflation	inflation	NOUN
taxlaw-2805	216	23	.	.	PUNCT
taxlaw-2805	217	1	37	37	NUM
taxlaw-2805	218	1	i	i	PRON
taxlaw-2805	218	2	d.	d.	PROPN
taxlaw-2805	218	3	at	at	ADP
taxlaw-2805	218	4	11	11	NUM
taxlaw-2805	218	5	.	.	PUNCT
taxlaw-2805	219	1	38	38	NUM
taxlaw-2805	219	2	i.r.c	i.r.c	NOUN
taxlaw-2805	219	3	.	.	PUNCT
taxlaw-2805	220	1	§	§	PROPN
taxlaw-2805	220	2	151	151	NUM
taxlaw-2805	220	3	(	(	PUNCT
taxlaw-2805	220	4	2009	2009	NUM
taxlaw-2805	220	5	)	)	PUNCT
taxlaw-2805	220	6	.	.	PUNCT
taxlaw-2805	221	1	for	for	ADP
taxlaw-2805	221	2	2009	2009	NUM
taxlaw-2805	221	3	,	,	PUNCT
taxlaw-2805	221	4	the	the	DET
taxlaw-2805	221	5	dependent	dependent	ADJ
taxlaw-2805	221	6	exemption	exemption	NOUN
taxlaw-2805	221	7	was	be	AUX
taxlaw-2805	221	8	$	$	SYM
taxlaw-2805	221	9	3,650	3,650	NUM
taxlaw-2805	221	10	.	.	PUNCT
taxlaw-2805	222	1	39	39	NUM
taxlaw-2805	222	2	carasso	carasso	NOUN
taxlaw-2805	222	3	et	et	PROPN
taxlaw-2805	222	4	al	al	PROPN
taxlaw-2805	222	5	.	.	PROPN
taxlaw-2805	222	6	,	,	PUNCT
taxlaw-2805	222	7	supra	supra	PROPN
taxlaw-2805	222	8	note	note	PROPN
taxlaw-2805	222	9	36	36	NUM
taxlaw-2805	222	10	,	,	PUNCT
taxlaw-2805	222	11	at	at	ADP
taxlaw-2805	222	12	3	3	NUM
taxlaw-2805	222	13	.	.	NUM
taxlaw-2805	222	14	40	40	NUM
taxlaw-2805	222	15	clark	clark	NOUN
taxlaw-2805	222	16	et	et	PROPN
taxlaw-2805	222	17	al	al	PROPN
taxlaw-2805	222	18	.	.	PROPN
taxlaw-2805	222	19	,	,	PUNCT
taxlaw-2805	222	20	supra	supra	PROPN
taxlaw-2805	222	21	note	note	PROPN
taxlaw-2805	222	22	35	35	NUM
taxlaw-2805	222	23	,	,	PUNCT
taxlaw-2805	222	24	at	at	ADP
taxlaw-2805	222	25	7	7	NUM
taxlaw-2805	222	26	.	.	SYM
taxlaw-2805	222	27	41	41	NUM
taxlaw-2805	222	28	carasso	carasso	NOUN
taxlaw-2805	222	29	et	et	PROPN
taxlaw-2805	222	30	al	al	PROPN
taxlaw-2805	222	31	.	.	PROPN
taxlaw-2805	222	32	,	,	PUNCT
taxlaw-2805	222	33	supra	supra	PROPN
taxlaw-2805	222	34	note	note	PROPN
taxlaw-2805	222	35	36	36	NUM
taxlaw-2805	222	36	,	,	PUNCT
taxlaw-2805	222	37	at	at	ADP
taxlaw-2805	222	38	15	15	NUM
taxlaw-2805	222	39	.	.	PUNCT
taxlaw-2805	223	1	42	42	NUM
taxlaw-2805	224	1	i	i	PRON
taxlaw-2805	224	2	d.	d.	VERB
taxlaw-2805	224	3	at	at	ADP
taxlaw-2805	224	4	15	15	NUM
taxlaw-2805	224	5	-	-	SYM
taxlaw-2805	224	6	16	16	NUM
taxlaw-2805	224	7	.	.	PUNCT
taxlaw-2805	224	8	314	314	NUM
taxlaw-2805	224	9	columbia	columbia	PROPN
taxlaw-2805	224	10	journal	journal	PROPN
taxlaw-2805	224	11	of	of	ADP
taxlaw-2805	224	12	tax	tax	NOUN
taxlaw-2805	224	13	law	law	NOUN
taxlaw-2805	224	14	[	[	X
taxlaw-2805	224	15	vol.2:301	vol.2:301	PROPN
taxlaw-2805	224	16	in	in	ADP
taxlaw-2805	224	17	addition	addition	NOUN
taxlaw-2805	224	18	to	to	ADP
taxlaw-2805	224	19	the	the	DET
taxlaw-2805	224	20	ctc	ctc	NOUN
taxlaw-2805	224	21	,	,	PUNCT
taxlaw-2805	224	22	the	the	DET
taxlaw-2805	224	23	dependent	dependent	ADJ
taxlaw-2805	224	24	exemption	exemption	NOUN
taxlaw-2805	224	25	and	and	CCONJ
taxlaw-2805	224	26	earned	earn	VERB
taxlaw-2805	224	27	income	income	NOUN
taxlaw-2805	224	28	tax	tax	NOUN
taxlaw-2805	224	29	credit	credit	NOUN
taxlaw-2805	224	30	43	43	NUM
taxlaw-2805	224	31	are	be	AUX
taxlaw-2805	224	32	two	two	NUM
taxlaw-2805	224	33	important	important	ADJ
taxlaw-2805	224	34	tax	tax	NOUN
taxlaw-2805	224	35	mechanisms	mechanism	NOUN
taxlaw-2805	224	36	designed	design	VERB
taxlaw-2805	224	37	to	to	PART
taxlaw-2805	224	38	subsidize	subsidize	VERB
taxlaw-2805	224	39	childcare	childcare	NOUN
taxlaw-2805	224	40	.	.	PUNCT
taxlaw-2805	225	1	these	these	DET
taxlaw-2805	225	2	tax	tax	NOUN
taxlaw-2805	225	3	provisions	provision	NOUN
taxlaw-2805	225	4	share	share	VERB
taxlaw-2805	225	5	both	both	DET
taxlaw-2805	225	6	structural	structural	ADJ
taxlaw-2805	225	7	similarities	similarity	NOUN
taxlaw-2805	225	8	and	and	CCONJ
taxlaw-2805	225	9	differences	difference	NOUN
taxlaw-2805	225	10	with	with	ADP
taxlaw-2805	225	11	the	the	DET
taxlaw-2805	225	12	ctc	ctc	NOUN
taxlaw-2805	225	13	.	.	PUNCT
taxlaw-2805	226	1	like	like	ADP
taxlaw-2805	226	2	the	the	DET
taxlaw-2805	226	3	ctc	ctc	NOUN
taxlaw-2805	226	4	,	,	PUNCT
taxlaw-2805	226	5	the	the	DET
taxlaw-2805	226	6	eitc	eitc	NOUN
taxlaw-2805	226	7	is	be	AUX
taxlaw-2805	226	8	a	a	DET
taxlaw-2805	226	9	refundable	refundable	ADJ
taxlaw-2805	226	10	credit	credit	NOUN
taxlaw-2805	226	11	;	;	PUNCT
taxlaw-2805	226	12	families	family	NOUN
taxlaw-2805	226	13	with	with	ADP
taxlaw-2805	226	14	no	no	DET
taxlaw-2805	226	15	tax	tax	NOUN
taxlaw-2805	226	16	liability	liability	NOUN
taxlaw-2805	226	17	are	be	AUX
taxlaw-2805	226	18	eligible	eligible	ADJ
taxlaw-2805	226	19	to	to	PART
taxlaw-2805	226	20	receive	receive	VERB
taxlaw-2805	226	21	a	a	DET
taxlaw-2805	226	22	portion	portion	NOUN
taxlaw-2805	226	23	of	of	ADP
taxlaw-2805	226	24	the	the	DET
taxlaw-2805	226	25	credit	credit	NOUN
taxlaw-2805	226	26	as	as	ADP
taxlaw-2805	226	27	a	a	DET
taxlaw-2805	226	28	cash	cash	NOUN
taxlaw-2805	226	29	refund	refund	NOUN
taxlaw-2805	226	30	.	.	PUNCT
taxlaw-2805	227	1	44	44	NUM
taxlaw-2805	227	2	the	the	DET
taxlaw-2805	227	3	eitc	eitc	PROPN
taxlaw-2805	227	4	’s	’s	PART
taxlaw-2805	227	5	value	value	NOUN
taxlaw-2805	227	6	ranges	range	VERB
taxlaw-2805	227	7	from	from	ADP
taxlaw-2805	227	8	$	$	SYM
taxlaw-2805	227	9	457	457	NUM
taxlaw-2805	227	10	(	(	PUNCT
taxlaw-2805	227	11	for	for	ADP
taxlaw-2805	227	12	no	no	DET
taxlaw-2805	227	13	qualifying	qualify	VERB
taxlaw-2805	227	14	children	child	NOUN
taxlaw-2805	227	15	)	)	PUNCT
taxlaw-2805	227	16	to	to	ADP
taxlaw-2805	227	17	$	$	SYM
taxlaw-2805	227	18	5,657	5,657	NUM
taxlaw-2805	227	19	(	(	PUNCT
taxlaw-2805	227	20	for	for	ADP
taxlaw-2805	227	21	three	three	NUM
taxlaw-2805	227	22	or	or	CCONJ
taxlaw-2805	227	23	more	more	ADJ
taxlaw-2805	227	24	qualifying	qualify	VERB
taxlaw-2805	227	25	children	child	NOUN
taxlaw-2805	227	26	)	)	PUNCT
taxlaw-2805	227	27	.	.	PUNCT
taxlaw-2805	228	1	45	45	NUM
taxlaw-2805	228	2	unlike	unlike	ADP
taxlaw-2805	228	3	the	the	DET
taxlaw-2805	228	4	ctc	ctc	NOUN
taxlaw-2805	228	5	,	,	PUNCT
taxlaw-2805	228	6	a	a	DET
taxlaw-2805	228	7	taxpayer	taxpayer	NOUN
taxlaw-2805	228	8	becomes	become	VERB
taxlaw-2805	228	9	eligible	eligible	ADJ
taxlaw-2805	228	10	for	for	ADP
taxlaw-2805	228	11	the	the	DET
taxlaw-2805	228	12	eitc	eitc	ADJ
taxlaw-2805	228	13	refund	refund	NOUN
taxlaw-2805	228	14	with	with	ADP
taxlaw-2805	228	15	the	the	DET
taxlaw-2805	228	16	first	first	ADJ
taxlaw-2805	228	17	dollar	dollar	NOUN
taxlaw-2805	228	18	of	of	ADP
taxlaw-2805	228	19	earnings	earning	NOUN
taxlaw-2805	228	20	;	;	PUNCT
taxlaw-2805	228	21	whereas	whereas	SCONJ
taxlaw-2805	228	22	,	,	PUNCT
taxlaw-2805	228	23	that	that	DET
taxlaw-2805	228	24	same	same	ADJ
taxlaw-2805	228	25	taxpayer	taxpayer	NOUN
taxlaw-2805	228	26	is	be	AUX
taxlaw-2805	228	27	not	not	PART
taxlaw-2805	228	28	eligible	eligible	ADJ
taxlaw-2805	228	29	for	for	ADP
taxlaw-2805	228	30	the	the	DET
taxlaw-2805	228	31	refundable	refundable	ADJ
taxlaw-2805	228	32	ctc	ctc	NOUN
taxlaw-2805	228	33	until	until	SCONJ
taxlaw-2805	228	34	he	he	PRON
taxlaw-2805	228	35	earns	earn	VERB
taxlaw-2805	228	36	$	$	SYM
taxlaw-2805	228	37	3,000	3,000	NUM
taxlaw-2805	228	38	(	(	PUNCT
taxlaw-2805	228	39	the	the	DET
taxlaw-2805	228	40	current	current	ADJ
taxlaw-2805	228	41	refundability	refundability	NOUN
taxlaw-2805	228	42	threshold	threshold	NOUN
taxlaw-2805	228	43	)	)	PUNCT
taxlaw-2805	228	44	.	.	PUNCT
taxlaw-2805	229	1	46	46	NUM
taxlaw-2805	229	2	additionally	additionally	ADV
taxlaw-2805	229	3	,	,	PUNCT
taxlaw-2805	229	4	unlike	unlike	ADP
taxlaw-2805	229	5	for	for	ADP
taxlaw-2805	229	6	the	the	DET
taxlaw-2805	229	7	ctc	ctc	NOUN
taxlaw-2805	229	8	,	,	PUNCT
taxlaw-2805	229	9	the	the	DET
taxlaw-2805	229	10	phase	phase	NOUN
taxlaw-2805	229	11	-	-	PUNCT
taxlaw-2805	229	12	out	out	NOUN
taxlaw-2805	229	13	for	for	ADP
taxlaw-2805	229	14	the	the	DET
taxlaw-2805	229	15	eitc	eitc	NOUN
taxlaw-2805	229	16	begins	begin	VERB
taxlaw-2805	229	17	at	at	ADP
taxlaw-2805	229	18	a	a	DET
taxlaw-2805	229	19	much	much	ADV
taxlaw-2805	229	20	lower	low	ADJ
taxlaw-2805	229	21	level	level	NOUN
taxlaw-2805	229	22	of	of	ADP
taxlaw-2805	229	23	income	income	NOUN
taxlaw-2805	229	24	.	.	PUNCT
taxlaw-2805	230	1	in	in	ADP
taxlaw-2805	230	2	2010	2010	NUM
taxlaw-2805	230	3	,	,	PUNCT
taxlaw-2805	230	4	the	the	DET
taxlaw-2805	230	5	phase	phase	NOUN
taxlaw-2805	230	6	-	-	PUNCT
taxlaw-2805	230	7	out	out	ADP
taxlaw-2805	230	8	level	level	NOUN
taxlaw-2805	230	9	for	for	ADP
taxlaw-2805	230	10	the	the	DET
taxlaw-2805	230	11	eitc	eitc	NOUN
taxlaw-2805	230	12	was	be	AUX
taxlaw-2805	230	13	$	$	SYM
taxlaw-2805	230	14	13,440	13,440	NUM
taxlaw-2805	230	15	if	if	SCONJ
taxlaw-2805	230	16	the	the	DET
taxlaw-2805	230	17	taxpayer	taxpayer	NOUN
taxlaw-2805	230	18	had	have	VERB
taxlaw-2805	230	19	no	no	DET
taxlaw-2805	230	20	qualifying	qualify	VERB
taxlaw-2805	230	21	children	child	NOUN
taxlaw-2805	230	22	and	and	CCONJ
taxlaw-2805	230	23	$	$	SYM
taxlaw-2805	230	24	43,279	43,279	NUM
taxlaw-2805	230	25	if	if	SCONJ
taxlaw-2805	230	26	the	the	DET
taxlaw-2805	230	27	taxpayer	taxpayer	NOUN
taxlaw-2805	230	28	had	have	VERB
taxlaw-2805	230	29	three	three	NUM
taxlaw-2805	230	30	or	or	CCONJ
taxlaw-2805	230	31	more	more	ADJ
taxlaw-2805	230	32	children	child	NOUN
taxlaw-2805	230	33	.	.	PUNCT
taxlaw-2805	231	1	47	47	NUM
taxlaw-2805	231	2	finally	finally	ADV
taxlaw-2805	231	3	,	,	PUNCT
taxlaw-2805	231	4	more	more	ADV
taxlaw-2805	231	5	low	low	ADJ
taxlaw-2805	231	6	-	-	PUNCT
taxlaw-2805	231	7	income	income	NOUN
taxlaw-2805	231	8	families	family	NOUN
taxlaw-2805	231	9	receive	receive	VERB
taxlaw-2805	231	10	benefits	benefit	NOUN
taxlaw-2805	231	11	from	from	ADP
taxlaw-2805	231	12	the	the	DET
taxlaw-2805	231	13	eitc	eitc	NOUN
taxlaw-2805	231	14	than	than	ADP
taxlaw-2805	231	15	from	from	ADP
taxlaw-2805	231	16	the	the	DET
taxlaw-2805	231	17	ctc	ctc	NOUN
taxlaw-2805	231	18	.	.	PROPN
taxlaw-2805	231	19	48	48	NUM
taxlaw-2805	231	20	in	in	ADP
taxlaw-2805	231	21	2005	2005	NUM
taxlaw-2805	231	22	,	,	PUNCT
taxlaw-2805	231	23	about	about	ADV
taxlaw-2805	231	24	twenty	twenty	NUM
taxlaw-2805	231	25	-	-	PUNCT
taxlaw-2805	231	26	two	two	NUM
taxlaw-2805	231	27	million	million	NUM
taxlaw-2805	231	28	families	family	NOUN
taxlaw-2805	231	29	,	,	PUNCT
taxlaw-2805	231	30	representing	represent	VERB
taxlaw-2805	231	31	75	75	NUM
taxlaw-2805	231	32	-	-	SYM
taxlaw-2805	231	33	85	85	NUM
taxlaw-2805	231	34	%	%	NOUN
taxlaw-2805	231	35	of	of	ADP
taxlaw-2805	231	36	eligible	eligible	ADJ
taxlaw-2805	231	37	tax	tax	NOUN
taxlaw-2805	231	38	filers	filer	NOUN
taxlaw-2805	231	39	,	,	PUNCT
taxlaw-2805	231	40	benefited	benefit	VERB
taxlaw-2805	231	41	from	from	ADP
taxlaw-2805	231	42	the	the	DET
taxlaw-2805	231	43	credit	credit	NOUN
taxlaw-2805	231	44	.	.	PUNCT
taxlaw-2805	232	1	49	49	NUM
taxlaw-2805	232	2	43	43	NUM
taxlaw-2805	232	3	these	these	DET
taxlaw-2805	232	4	three	three	NUM
taxlaw-2805	232	5	tax	tax	NOUN
taxlaw-2805	232	6	provisions	provision	NOUN
taxlaw-2805	232	7	are	be	AUX
taxlaw-2805	232	8	most	most	ADV
taxlaw-2805	232	9	commonly	commonly	ADV
taxlaw-2805	232	10	cited	cite	VERB
taxlaw-2805	232	11	when	when	SCONJ
taxlaw-2805	232	12	referring	refer	VERB
taxlaw-2805	232	13	to	to	ADP
taxlaw-2805	232	14	child	child	NOUN
taxlaw-2805	232	15	benefits	benefit	NOUN
taxlaw-2805	232	16	distributed	distribute	VERB
taxlaw-2805	232	17	via	via	ADP
taxlaw-2805	232	18	the	the	DET
taxlaw-2805	232	19	tax	tax	NOUN
taxlaw-2805	232	20	code	code	NOUN
taxlaw-2805	232	21	.	.	PUNCT
taxlaw-2805	233	1	see	see	VERB
taxlaw-2805	233	2	leonard	leonard	PROPN
taxlaw-2805	233	3	e.	e.	PROPN
taxlaw-2805	233	4	burman	burman	PROPN
taxlaw-2805	234	1	et	et	PROPN
taxlaw-2805	234	2	al	al	PROPN
taxlaw-2805	234	3	.	.	PUNCT
taxlaw-2805	235	1	tax	tax	NOUN
taxlaw-2805	235	2	subsidies	subsidy	NOUN
taxlaw-2805	235	3	to	to	PART
taxlaw-2805	235	4	help	help	VERB
taxlaw-2805	235	5	low	low	ADJ
taxlaw-2805	235	6	-	-	PUNCT
taxlaw-2805	235	7	income	income	NOUN
taxlaw-2805	235	8	families	family	NOUN
taxlaw-2805	235	9	pay	pay	VERB
taxlaw-2805	235	10	for	for	ADP
taxlaw-2805	235	11	child	child	NOUN
taxlaw-2805	235	12	care	care	NOUN
taxlaw-2805	235	13	(	(	PUNCT
taxlaw-2805	235	14	2005	2005	NUM
taxlaw-2805	235	15	)	)	PUNCT
taxlaw-2805	235	16	,	,	PUNCT
taxlaw-2805	235	17	available	available	ADJ
taxlaw-2805	235	18	at	at	ADP
taxlaw-2805	235	19	http://www.taxpolicycenter.org/uploadedpdf/411190_tpc_discussionpaper_23.pdf	http://www.taxpolicycenter.org/uploadedpdf/411190_tpc_discussionpaper_23.pdf	PROPN
taxlaw-2805	235	20	.	.	PUNCT
taxlaw-2805	236	1	the	the	DET
taxlaw-2805	236	2	government	government	NOUN
taxlaw-2805	236	3	also	also	ADV
taxlaw-2805	236	4	spends	spend	VERB
taxlaw-2805	236	5	billions	billion	NOUN
taxlaw-2805	236	6	on	on	ADP
taxlaw-2805	236	7	other	other	ADJ
taxlaw-2805	236	8	types	type	NOUN
taxlaw-2805	236	9	of	of	ADP
taxlaw-2805	236	10	financial	financial	ADJ
taxlaw-2805	236	11	support	support	NOUN
taxlaw-2805	236	12	for	for	ADP
taxlaw-2805	236	13	children	child	NOUN
taxlaw-2805	236	14	.	.	PUNCT
taxlaw-2805	237	1	in	in	ADP
taxlaw-2805	237	2	2005	2005	NUM
taxlaw-2805	237	3	,	,	PUNCT
taxlaw-2805	237	4	the	the	DET
taxlaw-2805	237	5	government	government	NOUN
taxlaw-2805	237	6	accountability	accountability	NOUN
taxlaw-2805	237	7	office	office	NOUN
taxlaw-2805	237	8	identified	identify	VERB
taxlaw-2805	237	9	sixty	sixty	NUM
taxlaw-2805	237	10	-	-	PUNCT
taxlaw-2805	237	11	nine	nine	NUM
taxlaw-2805	237	12	programs	program	NOUN
taxlaw-2805	237	13	administered	administer	VERB
taxlaw-2805	237	14	through	through	ADP
taxlaw-2805	237	15	ten	ten	NUM
taxlaw-2805	237	16	agencies	agency	NOUN
taxlaw-2805	237	17	that	that	PRON
taxlaw-2805	237	18	provided	provide	VERB
taxlaw-2805	237	19	support	support	NOUN
taxlaw-2805	237	20	for	for	ADP
taxlaw-2805	237	21	prekindergarten	prekindergarten	NOUN
taxlaw-2805	237	22	and	and	CCONJ
taxlaw-2805	237	23	child	child	NOUN
taxlaw-2805	237	24	care	care	NOUN
taxlaw-2805	237	25	.	.	PUNCT
taxlaw-2805	238	1	for	for	ADP
taxlaw-2805	238	2	more	more	ADJ
taxlaw-2805	238	3	information	information	NOUN
taxlaw-2805	238	4	on	on	ADP
taxlaw-2805	238	5	these	these	DET
taxlaw-2805	238	6	programs	program	NOUN
taxlaw-2805	238	7	,	,	PUNCT
taxlaw-2805	238	8	see	see	VERB
taxlaw-2805	238	9	letter	letter	NOUN
taxlaw-2805	238	10	from	from	ADP
taxlaw-2805	238	11	marnie	marnie	PROPN
taxlaw-2805	238	12	shaul	shaul	PROPN
taxlaw-2805	238	13	,	,	PUNCT
taxlaw-2805	238	14	director	director	NOUN
taxlaw-2805	238	15	,	,	PUNCT
taxlaw-2805	238	16	education	education	NOUN
taxlaw-2805	238	17	,	,	PUNCT
taxlaw-2805	238	18	workforce	workforce	NOUN
taxlaw-2805	238	19	,	,	PUNCT
taxlaw-2805	238	20	and	and	CCONJ
taxlaw-2805	238	21	income	income	NOUN
taxlaw-2805	238	22	security	security	NOUN
taxlaw-2805	238	23	issues	issue	NOUN
taxlaw-2805	238	24	,	,	PUNCT
taxlaw-2805	238	25	government	government	NOUN
taxlaw-2805	238	26	accounting	accounting	NOUN
taxlaw-2805	238	27	office	office	NOUN
taxlaw-2805	238	28	,	,	PUNCT
taxlaw-2805	238	29	to	to	ADP
taxlaw-2805	238	30	michael	michael	PROPN
taxlaw-2805	238	31	b.	b.	PROPN
taxlaw-2805	238	32	enzi	enzi	PROPN
taxlaw-2805	238	33	,	,	PUNCT
taxlaw-2805	238	34	lamar	lamar	PROPN
taxlaw-2805	238	35	alexander	alexander	PROPN
taxlaw-2805	238	36	&	&	CCONJ
taxlaw-2805	238	37	george	george	PROPN
taxlaw-2805	238	38	v.	v.	PROPN
taxlaw-2805	238	39	voinovich	voinovich	PROPN
taxlaw-2805	238	40	,	,	PUNCT
taxlaw-2805	238	41	u.s	u.s	PROPN
taxlaw-2805	238	42	.	.	PROPN
taxlaw-2805	238	43	senators	senator	NOUN
taxlaw-2805	238	44	(	(	PUNCT
taxlaw-2805	238	45	june	june	PROPN
taxlaw-2805	238	46	2	2	NUM
taxlaw-2805	238	47	,	,	PUNCT
taxlaw-2805	238	48	2005	2005	NUM
taxlaw-2805	238	49	)	)	PUNCT
taxlaw-2805	238	50	,	,	PUNCT
taxlaw-2805	238	51	available	available	ADJ
taxlaw-2805	238	52	at	at	ADP
taxlaw-2805	238	53	http://www.gao.gov/new.items/d05678r.pdf	http://www.gao.gov/new.items/d05678r.pdf	PROPN
taxlaw-2805	238	54	.	.	PROPN
taxlaw-2805	238	55	44	44	NUM
taxlaw-2805	238	56	ctr	ctr	PROPN
taxlaw-2805	238	57	.	.	PUNCT
taxlaw-2805	239	1	on	on	ADP
taxlaw-2805	239	2	budget	budget	PROPN
taxlaw-2805	239	3	&	&	CCONJ
taxlaw-2805	239	4	policy	policy	NOUN
taxlaw-2805	239	5	priorities	priority	NOUN
taxlaw-2805	239	6	,	,	PUNCT
taxlaw-2805	239	7	policy	policy	NOUN
taxlaw-2805	239	8	basics	basic	NOUN
taxlaw-2805	239	9	:	:	PUNCT
taxlaw-2805	239	10	the	the	DET
taxlaw-2805	239	11	earned	earn	VERB
taxlaw-2805	239	12	income	income	NOUN
taxlaw-2805	239	13	tax	tax	NOUN
taxlaw-2805	239	14	credit	credit	NOUN
taxlaw-2805	239	15	1	1	NUM
taxlaw-2805	239	16	(	(	PUNCT
taxlaw-2805	239	17	dec	dec	PROPN
taxlaw-2805	239	18	.	.	PROPN
taxlaw-2805	239	19	4	4	NUM
taxlaw-2805	239	20	,	,	PUNCT
taxlaw-2805	239	21	2009	2009	NUM
taxlaw-2805	239	22	)	)	PUNCT
taxlaw-2805	239	23	,	,	PUNCT
taxlaw-2805	239	24	http://www.cbpp.org/files/policybasics-eitc.pdf	http://www.cbpp.org/files/policybasics-eitc.pdf	PROPN
taxlaw-2805	239	25	.	.	PROPN
taxlaw-2805	239	26	45	45	NUM
taxlaw-2805	240	1	i	i	PROPN
taxlaw-2805	240	2	d.	d.	PROPN
taxlaw-2805	240	3	46	46	NUM
taxlaw-2805	240	4	elaine	elaine	PROPN
taxlaw-2805	240	5	maag	maag	PROPN
taxlaw-2805	240	6	,	,	PUNCT
taxlaw-2805	240	7	credits	credit	NOUN
taxlaw-2805	240	8	and	and	CCONJ
taxlaw-2805	240	9	exemptions	exemption	NOUN
taxlaw-2805	240	10	for	for	ADP
taxlaw-2805	240	11	children	child	NOUN
taxlaw-2805	240	12	,	,	PUNCT
taxlaw-2805	240	13	124	124	NUM
taxlaw-2805	240	14	tax	tax	NOUN
taxlaw-2805	240	15	notes	note	NOUN
taxlaw-2805	240	16	1375	1375	NUM
taxlaw-2805	240	17	(	(	PUNCT
taxlaw-2805	240	18	2009	2009	NUM
taxlaw-2805	240	19	)	)	PUNCT
taxlaw-2805	240	20	,	,	PUNCT
taxlaw-2805	240	21	available	available	ADJ
taxlaw-2805	240	22	at	at	ADP
taxlaw-2805	240	23	http://www.urban.org/uploadedpdf/1001331_credits_children.pdf	http://www.urban.org/uploadedpdf/1001331_credits_children.pdf	NOUN
taxlaw-2805	240	24	.	.	PUNCT
taxlaw-2805	241	1	47	47	NUM
taxlaw-2805	241	2	eitc	eitc	ADJ
taxlaw-2805	241	3	income	income	NOUN
taxlaw-2805	241	4	limits	limit	NOUN
taxlaw-2805	241	5	,	,	PUNCT
taxlaw-2805	241	6	maximum	maximum	ADJ
taxlaw-2805	241	7	credit	credit	NOUN
taxlaw-2805	241	8	amounts	amount	NOUN
taxlaw-2805	241	9	and	and	CCONJ
taxlaw-2805	241	10	tax	tax	NOUN
taxlaw-2805	241	11	law	law	NOUN
taxlaw-2805	241	12	updates	update	VERB
taxlaw-2805	241	13	,	,	PUNCT
taxlaw-2805	241	14	i.r.s	i.r.	NOUN
taxlaw-2805	241	15	.	.	PROPN
taxlaw-2805	241	16	,	,	PUNCT
taxlaw-2805	241	17	http://www.irs.gov/individuals/article/0,,id=150513,00.html	http://www.irs.gov/individuals/article/0,,id=150513,00.html	PROPN
taxlaw-2805	241	18	(	(	PUNCT
taxlaw-2805	241	19	last	last	ADV
taxlaw-2805	241	20	visited	visit	VERB
taxlaw-2805	241	21	march	march	PROPN
taxlaw-2805	241	22	21	21	NUM
taxlaw-2805	241	23	,	,	PUNCT
taxlaw-2805	241	24	2011	2011	NUM
taxlaw-2805	241	25	)	)	PUNCT
taxlaw-2805	241	26	.	.	PUNCT
taxlaw-2805	242	1	the	the	DET
taxlaw-2805	242	2	threshold	threshold	NOUN
taxlaw-2805	242	3	may	may	AUX
taxlaw-2805	242	4	be	be	AUX
taxlaw-2805	242	5	a	a	DET
taxlaw-2805	242	6	different	different	ADJ
taxlaw-2805	242	7	amount	amount	NOUN
taxlaw-2805	242	8	depending	depend	VERB
taxlaw-2805	242	9	on	on	ADP
taxlaw-2805	242	10	the	the	DET
taxlaw-2805	242	11	taxpayer	taxpayer	NOUN
taxlaw-2805	242	12	’s	’s	PART
taxlaw-2805	242	13	filing	filing	NOUN
taxlaw-2805	242	14	status	status	NOUN
taxlaw-2805	242	15	.	.	PUNCT
taxlaw-2805	243	1	48	48	NUM
taxlaw-2805	243	2	gregory	gregory	PROPN
taxlaw-2805	243	3	acs	acs	PROPN
taxlaw-2805	243	4	&	&	CCONJ
taxlaw-2805	243	5	margery	margery	PROPN
taxlaw-2805	243	6	austin	austin	PROPN
taxlaw-2805	243	7	turner	turner	PROPN
taxlaw-2805	243	8	,	,	PUNCT
taxlaw-2805	243	9	the	the	DET
taxlaw-2805	243	10	urban	urban	PROPN
taxlaw-2805	243	11	institute	institute	PROPN
taxlaw-2805	243	12	,	,	PUNCT
taxlaw-2805	243	13	making	make	VERB
taxlaw-2805	243	14	work	work	NOUN
taxlaw-2805	243	15	pay	pay	VERB
taxlaw-2805	243	16	enough	enough	ADV
taxlaw-2805	243	17	:	:	PUNCT
taxlaw-2805	243	18	a	a	DET
taxlaw-2805	243	19	decent	decent	ADJ
taxlaw-2805	243	20	standard	standard	NOUN
taxlaw-2805	243	21	of	of	ADP
taxlaw-2805	243	22	living	live	VERB
taxlaw-2805	243	23	for	for	ADP
taxlaw-2805	243	24	working	work	VERB
taxlaw-2805	243	25	families	family	NOUN
taxlaw-2805	243	26	(	(	PUNCT
taxlaw-2805	243	27	2008	2008	NUM
taxlaw-2805	243	28	)	)	PUNCT
taxlaw-2805	243	29	,	,	PUNCT
taxlaw-2805	243	30	available	available	ADJ
taxlaw-2805	243	31	at	at	ADP
taxlaw-2805	243	32	http://www.urban.org/uploadedpdf/411710_work_pay.pdf	http://www.urban.org/uploadedpdf/411710_work_pay.pdf	PROPN
taxlaw-2805	243	33	.	.	PUNCT
taxlaw-2805	244	1	the	the	DET
taxlaw-2805	244	2	eitc	eitc	NOUN
taxlaw-2805	244	3	is	be	AUX
taxlaw-2805	244	4	currently	currently	ADV
taxlaw-2805	244	5	the	the	DET
taxlaw-2805	244	6	tax	tax	NOUN
taxlaw-2805	244	7	benefit	benefit	NOUN
taxlaw-2805	244	8	that	that	PRON
taxlaw-2805	244	9	lowincome	lowincome	NOUN
taxlaw-2805	244	10	families	family	NOUN
taxlaw-2805	244	11	are	be	AUX
taxlaw-2805	244	12	most	most	ADV
taxlaw-2805	244	13	likely	likely	ADJ
taxlaw-2805	244	14	to	to	PART
taxlaw-2805	244	15	receive	receive	VERB
taxlaw-2805	244	16	.	.	PUNCT
taxlaw-2805	245	1	49	49	NUM
taxlaw-2805	246	1	i	i	PRON
taxlaw-2805	246	2	d.	d.	PROPN
taxlaw-2805	246	3	in	in	ADP
taxlaw-2805	246	4	2006	2006	NUM
taxlaw-2805	246	5	,	,	PUNCT
taxlaw-2805	246	6	a	a	DET
taxlaw-2805	246	7	married	married	ADJ
taxlaw-2805	246	8	-	-	PUNCT
taxlaw-2805	246	9	parent	parent	NOUN
taxlaw-2805	246	10	family	family	NOUN
taxlaw-2805	246	11	with	with	ADP
taxlaw-2805	246	12	two	two	NUM
taxlaw-2805	246	13	children	child	NOUN
taxlaw-2805	246	14	may	may	AUX
taxlaw-2805	246	15	have	have	AUX
taxlaw-2805	246	16	received	receive	VERB
taxlaw-2805	246	17	the	the	DET
taxlaw-2805	246	18	maximum	maximum	ADJ
taxlaw-2805	246	19	credit	credit	NOUN
taxlaw-2805	246	20	of	of	ADP
taxlaw-2805	246	21	$	$	SYM
taxlaw-2805	246	22	4,536	4,536	NUM
taxlaw-2805	246	23	.	.	PUNCT
taxlaw-2805	247	1	i	i	PRON
taxlaw-2805	247	2	d.	d.	PROPN
taxlaw-2805	247	3	2011	2011	NUM
taxlaw-2805	247	4	]	]	PUNCT
taxlaw-2805	247	5	time	time	NOUN
taxlaw-2805	247	6	for	for	SCONJ
taxlaw-2805	247	7	the	the	DET
taxlaw-2805	247	8	child	child	NOUN
taxlaw-2805	247	9	tax	tax	NOUN
taxlaw-2805	247	10	credit	credit	NOUN
taxlaw-2805	247	11	to	to	PART
taxlaw-2805	247	12	grow	grow	VERB
taxlaw-2805	247	13	up	up	ADP
taxlaw-2805	247	14	315	315	NUM
taxlaw-2805	247	15	the	the	DET
taxlaw-2805	247	16	dependent	dependent	ADJ
taxlaw-2805	247	17	exemption	exemption	NOUN
taxlaw-2805	247	18	,	,	PUNCT
taxlaw-2805	247	19	on	on	ADP
taxlaw-2805	247	20	the	the	DET
taxlaw-2805	247	21	other	other	ADJ
taxlaw-2805	247	22	hand	hand	NOUN
taxlaw-2805	247	23	,	,	PUNCT
taxlaw-2805	247	24	is	be	AUX
taxlaw-2805	247	25	not	not	PART
taxlaw-2805	247	26	a	a	DET
taxlaw-2805	247	27	credit	credit	NOUN
taxlaw-2805	247	28	like	like	ADP
taxlaw-2805	247	29	the	the	DET
taxlaw-2805	247	30	ctc	ctc	NOUN
taxlaw-2805	247	31	or	or	CCONJ
taxlaw-2805	247	32	the	the	DET
taxlaw-2805	247	33	eitc	eitc	NOUN
taxlaw-2805	247	34	.	.	PUNCT
taxlaw-2805	248	1	rather	rather	ADV
taxlaw-2805	248	2	,	,	PUNCT
taxlaw-2805	248	3	the	the	DET
taxlaw-2805	248	4	dependent	dependent	ADJ
taxlaw-2805	248	5	exemption	exemption	NOUN
taxlaw-2805	248	6	is	be	AUX
taxlaw-2805	248	7	a	a	DET
taxlaw-2805	248	8	deduction	deduction	NOUN
taxlaw-2805	248	9	claimed	claim	VERB
taxlaw-2805	248	10	by	by	ADP
taxlaw-2805	248	11	a	a	DET
taxlaw-2805	248	12	taxpayer	taxpayer	NOUN
taxlaw-2805	248	13	that	that	PRON
taxlaw-2805	248	14	reduces	reduce	VERB
taxlaw-2805	248	15	his	his	PRON
taxlaw-2805	248	16	taxable	taxable	ADJ
taxlaw-2805	248	17	income	income	NOUN
taxlaw-2805	248	18	by	by	ADP
taxlaw-2805	248	19	a	a	DET
taxlaw-2805	248	20	fixed	fix	VERB
taxlaw-2805	248	21	amount	amount	NOUN
taxlaw-2805	248	22	for	for	ADP
taxlaw-2805	248	23	each	each	DET
taxlaw-2805	248	24	qualifying	qualify	VERB
taxlaw-2805	248	25	child	child	NOUN
taxlaw-2805	248	26	.	.	PUNCT
taxlaw-2805	249	1	50	50	NUM
taxlaw-2805	249	2	unlike	unlike	ADP
taxlaw-2805	249	3	the	the	DET
taxlaw-2805	249	4	ctc	ctc	NOUN
taxlaw-2805	249	5	,	,	PUNCT
taxlaw-2805	249	6	where	where	SCONJ
taxlaw-2805	249	7	only	only	ADV
taxlaw-2805	249	8	the	the	DET
taxlaw-2805	249	9	refundable	refundable	ADJ
taxlaw-2805	249	10	portion	portion	NOUN
taxlaw-2805	249	11	of	of	ADP
taxlaw-2805	249	12	the	the	DET
taxlaw-2805	249	13	credit	credit	NOUN
taxlaw-2805	249	14	is	be	AUX
taxlaw-2805	249	15	subject	subject	ADJ
taxlaw-2805	249	16	to	to	ADP
taxlaw-2805	249	17	an	an	DET
taxlaw-2805	249	18	income	income	NOUN
taxlaw-2805	249	19	threshold	threshold	NOUN
taxlaw-2805	250	1	,	,	PUNCT
taxlaw-2805	250	2	taxpayers	taxpayer	NOUN
taxlaw-2805	250	3	may	may	AUX
taxlaw-2805	250	4	not	not	PART
taxlaw-2805	250	5	claim	claim	VERB
taxlaw-2805	250	6	the	the	DET
taxlaw-2805	250	7	exemption	exemption	NOUN
taxlaw-2805	250	8	at	at	ADV
taxlaw-2805	250	9	all	all	ADV
taxlaw-2805	250	10	until	until	SCONJ
taxlaw-2805	250	11	income	income	NOUN
taxlaw-2805	250	12	reaches	reach	VERB
taxlaw-2805	250	13	$	$	SYM
taxlaw-2805	250	14	12,000	12,000	NUM
taxlaw-2805	250	15	.	.	PUNCT
taxlaw-2805	251	1	the	the	DET
taxlaw-2805	251	2	structure	structure	NOUN
taxlaw-2805	251	3	of	of	ADP
taxlaw-2805	251	4	the	the	DET
taxlaw-2805	251	5	exemption	exemption	NOUN
taxlaw-2805	251	6	also	also	ADV
taxlaw-2805	251	7	includes	include	VERB
taxlaw-2805	251	8	a	a	DET
taxlaw-2805	251	9	phase	phase	NOUN
taxlaw-2805	251	10	-	-	PUNCT
taxlaw-2805	251	11	out	out	NOUN
taxlaw-2805	251	12	,	,	PUNCT
taxlaw-2805	251	13	which	which	PRON
taxlaw-2805	251	14	has	have	AUX
taxlaw-2805	251	15	been	be	AUX
taxlaw-2805	251	16	adjusted	adjust	VERB
taxlaw-2805	251	17	several	several	ADJ
taxlaw-2805	251	18	times	time	NOUN
taxlaw-2805	251	19	in	in	ADP
taxlaw-2805	251	20	the	the	DET
taxlaw-2805	251	21	past	past	ADJ
taxlaw-2805	251	22	few	few	ADJ
taxlaw-2805	251	23	years	year	NOUN
taxlaw-2805	251	24	.	.	PUNCT
taxlaw-2805	252	1	51	51	NUM
taxlaw-2805	252	2	currently	currently	ADV
taxlaw-2805	252	3	,	,	PUNCT
taxlaw-2805	252	4	the	the	DET
taxlaw-2805	252	5	dependent	dependent	ADJ
taxlaw-2805	252	6	exemption	exemption	NOUN
taxlaw-2805	252	7	begins	begin	VERB
taxlaw-2805	252	8	to	to	PART
taxlaw-2805	252	9	phase	phase	VERB
taxlaw-2805	252	10	out	out	ADP
taxlaw-2805	252	11	when	when	SCONJ
taxlaw-2805	252	12	income	income	NOUN
taxlaw-2805	252	13	reaches	reach	VERB
taxlaw-2805	252	14	$	$	SYM
taxlaw-2805	252	15	150,000	150,000	NUM
taxlaw-2805	252	16	for	for	ADP
taxlaw-2805	252	17	married	married	ADJ
taxlaw-2805	252	18	individuals	individual	NOUN
taxlaw-2805	252	19	filing	file	VERB
taxlaw-2805	252	20	jointly	jointly	ADV
taxlaw-2805	252	21	or	or	CCONJ
taxlaw-2805	252	22	$	$	SYM
taxlaw-2805	252	23	100,000	100,000	NUM
taxlaw-2805	252	24	for	for	ADP
taxlaw-2805	252	25	unmarried	unmarried	ADJ
taxlaw-2805	252	26	individuals	individual	NOUN
taxlaw-2805	252	27	.	.	PUNCT
taxlaw-2805	253	1	52	52	NUM
taxlaw-2805	253	2	table	table	NOUN
taxlaw-2805	253	3	3	3	NUM
taxlaw-2805	253	4	.	.	X
taxlaw-2805	253	5	value	value	NOUN
taxlaw-2805	253	6	of	of	ADP
taxlaw-2805	253	7	child	child	NOUN
taxlaw-2805	253	8	benefits	benefit	NOUN
taxlaw-2805	253	9	at	at	ADP
taxlaw-2805	253	10	various	various	ADJ
taxlaw-2805	253	11	income	income	NOUN
taxlaw-2805	253	12	levels	level	NOUN
taxlaw-2805	253	13	:	:	PUNCT
taxlaw-2805	253	14	single	single	ADJ
taxlaw-2805	253	15	parent	parent	NOUN
taxlaw-2805	253	16	with	with	ADP
taxlaw-2805	253	17	two	two	NUM
taxlaw-2805	253	18	children	child	NOUN
taxlaw-2805	253	19	(	(	PUNCT
taxlaw-2805	253	20	2009	2009	NUM
taxlaw-2805	253	21	)	)	PUNCT
taxlaw-2805	253	22	source	source	NOUN
taxlaw-2805	253	23	:	:	PUNCT
taxlaw-2805	253	24	elaine	elaine	PROPN
taxlaw-2805	253	25	maag	maag	PROPN
taxlaw-2805	253	26	,	,	PUNCT
taxlaw-2805	253	27	credits	credit	NOUN
taxlaw-2805	253	28	and	and	CCONJ
taxlaw-2805	253	29	exemptions	exemption	NOUN
taxlaw-2805	253	30	for	for	ADP
taxlaw-2805	253	31	children	child	NOUN
taxlaw-2805	253	32	53	53	NUM
taxlaw-2805	253	33	50	50	NUM
taxlaw-2805	253	34	elaine	elaine	PROPN
taxlaw-2805	253	35	maag	maag	NOUN
taxlaw-2805	253	36	,	,	PUNCT
taxlaw-2805	253	37	who	who	PRON
taxlaw-2805	253	38	benefits	benefit	VERB
taxlaw-2805	253	39	from	from	ADP
taxlaw-2805	253	40	the	the	DET
taxlaw-2805	253	41	dependent	dependent	ADJ
taxlaw-2805	253	42	exemption	exemption	NOUN
taxlaw-2805	253	43	?	?	PUNCT
taxlaw-2805	254	1	,	,	PUNCT
taxlaw-2805	254	2	129	129	NUM
taxlaw-2805	254	3	tax	tax	NOUN
taxlaw-2805	254	4	notes	note	NOUN
taxlaw-2805	254	5	1275	1275	NUM
taxlaw-2805	254	6	,	,	PUNCT
taxlaw-2805	254	7	1355	1355	NUM
taxlaw-2805	254	8	(	(	PUNCT
taxlaw-2805	254	9	2010	2010	NUM
taxlaw-2805	254	10	)	)	PUNCT
taxlaw-2805	254	11	,	,	PUNCT
taxlaw-2805	254	12	available	available	ADJ
taxlaw-2805	254	13	at	at	ADP
taxlaw-2805	254	14	http://www.urban.org/uploadedpdf/1001478-tax-facts-dependent-exemptionmaag.pdf	http://www.urban.org/uploadedpdf/1001478-tax-facts-dependent-exemptionmaag.pdf	PROPN
taxlaw-2805	254	15	.	.	PUNCT
taxlaw-2805	255	1	the	the	DET
taxlaw-2805	255	2	current	current	ADJ
taxlaw-2805	255	3	value	value	NOUN
taxlaw-2805	255	4	of	of	ADP
taxlaw-2805	255	5	the	the	DET
taxlaw-2805	255	6	exemption	exemption	NOUN
taxlaw-2805	255	7	is	be	AUX
taxlaw-2805	255	8	$	$	SYM
taxlaw-2805	255	9	2,000	2,000	NUM
taxlaw-2805	255	10	.	.	PUNCT
taxlaw-2805	256	1	51	51	NUM
taxlaw-2805	257	1	i	i	PRON
taxlaw-2805	257	2	d.	d.	NOUN
taxlaw-2805	257	3	52	52	NUM
taxlaw-2805	257	4	i.r.c	i.r.c	NOUN
taxlaw-2805	257	5	.	.	PUNCT
taxlaw-2805	258	1	§	§	PROPN
taxlaw-2805	258	2	151(d)(3	151(d)(3	NUM
taxlaw-2805	258	3	)	)	PUNCT
taxlaw-2805	258	4	(	(	PUNCT
taxlaw-2805	258	5	2010	2010	NUM
taxlaw-2805	258	6	)	)	PUNCT
taxlaw-2805	258	7	.	.	PUNCT
taxlaw-2805	259	1	53	53	NUM
taxlaw-2805	259	2	maag	maag	NOUN
taxlaw-2805	259	3	,	,	PUNCT
taxlaw-2805	259	4	credits	credit	NOUN
taxlaw-2805	259	5	and	and	CCONJ
taxlaw-2805	259	6	exemptions	exemption	NOUN
taxlaw-2805	259	7	for	for	ADP
taxlaw-2805	259	8	children	child	NOUN
taxlaw-2805	259	9	,	,	PUNCT
taxlaw-2805	259	10	supra	supra	PROPN
taxlaw-2805	259	11	note	note	NOUN
taxlaw-2805	259	12	46	46	NUM
taxlaw-2805	259	13	,	,	PUNCT
taxlaw-2805	259	14	at	at	ADP
taxlaw-2805	259	15	1	1	NUM
taxlaw-2805	259	16	.	.	PUNCT
taxlaw-2805	260	1	this	this	DET
taxlaw-2805	260	2	figure	figure	NOUN
taxlaw-2805	260	3	shows	show	VERB
taxlaw-2805	260	4	that	that	SCONJ
taxlaw-2805	260	5	the	the	DET
taxlaw-2805	260	6	eitc	eitc	NOUN
taxlaw-2805	260	7	reaches	reach	VERB
taxlaw-2805	260	8	its	its	PRON
taxlaw-2805	260	9	maximum	maximum	ADJ
taxlaw-2805	260	10	value	value	NOUN
taxlaw-2805	260	11	of	of	ADP
taxlaw-2805	260	12	$	$	SYM
taxlaw-2805	260	13	5,028	5,028	NUM
taxlaw-2805	260	14	when	when	SCONJ
taxlaw-2805	260	15	a	a	DET
taxlaw-2805	260	16	single	single	ADJ
taxlaw-2805	260	17	parent	parent	NOUN
taxlaw-2805	260	18	’s	’s	PART
taxlaw-2805	260	19	earnings	earning	NOUN
taxlaw-2805	260	20	reach	reach	VERB
taxlaw-2805	260	21	$	$	SYM
taxlaw-2805	260	22	12,750	12,750	NUM
taxlaw-2805	260	23	,	,	PUNCT
taxlaw-2805	260	24	and	and	CCONJ
taxlaw-2805	260	25	maintains	maintain	VERB
taxlaw-2805	260	26	316	316	NUM
taxlaw-2805	260	27	columbia	columbia	PROPN
taxlaw-2805	260	28	journal	journal	PROPN
taxlaw-2805	260	29	of	of	ADP
taxlaw-2805	260	30	tax	tax	NOUN
taxlaw-2805	260	31	law	law	NOUN
taxlaw-2805	261	1	[	[	X
taxlaw-2805	261	2	vol.2:301	vol.2:301	PROPN
taxlaw-2805	261	3	the	the	DET
taxlaw-2805	261	4	refundable	refundable	ADJ
taxlaw-2805	261	5	portion	portion	NOUN
taxlaw-2805	261	6	of	of	ADP
taxlaw-2805	261	7	the	the	DET
taxlaw-2805	261	8	ctc	ctc	NOUN
taxlaw-2805	261	9	becomes	become	VERB
taxlaw-2805	261	10	available	available	ADJ
taxlaw-2805	261	11	over	over	ADP
taxlaw-2805	261	12	the	the	DET
taxlaw-2805	261	13	part	part	NOUN
taxlaw-2805	261	14	of	of	ADP
taxlaw-2805	261	15	the	the	DET
taxlaw-2805	261	16	income	income	NOUN
taxlaw-2805	261	17	range	range	NOUN
taxlaw-2805	261	18	in	in	ADP
taxlaw-2805	261	19	which	which	PRON
taxlaw-2805	261	20	the	the	DET
taxlaw-2805	261	21	eitc	eitc	NOUN
taxlaw-2805	261	22	reaches	reach	VERB
taxlaw-2805	261	23	its	its	PRON
taxlaw-2805	261	24	maximum	maximum	ADJ
taxlaw-2805	261	25	availability	availability	NOUN
taxlaw-2805	261	26	and	and	CCONJ
taxlaw-2805	261	27	subsequently	subsequently	ADV
taxlaw-2805	261	28	phases	phase	VERB
taxlaw-2805	261	29	out	out	ADP
taxlaw-2805	261	30	.	.	PUNCT
taxlaw-2805	262	1	once	once	ADV
taxlaw-2805	262	2	the	the	DET
taxlaw-2805	262	3	eitc	eitc	NOUN
taxlaw-2805	262	4	has	have	AUX
taxlaw-2805	262	5	phased	phase	VERB
taxlaw-2805	262	6	out	out	ADP
taxlaw-2805	262	7	and	and	CCONJ
taxlaw-2805	262	8	is	be	AUX
taxlaw-2805	262	9	no	no	ADV
taxlaw-2805	262	10	longer	long	ADV
taxlaw-2805	262	11	available	available	ADJ
taxlaw-2805	262	12	to	to	ADP
taxlaw-2805	262	13	families	family	NOUN
taxlaw-2805	262	14	,	,	PUNCT
taxlaw-2805	262	15	the	the	DET
taxlaw-2805	262	16	ctc	ctc	NOUN
taxlaw-2805	262	17	will	will	AUX
taxlaw-2805	262	18	still	still	ADV
taxlaw-2805	262	19	be	be	AUX
taxlaw-2805	262	20	available	available	ADJ
taxlaw-2805	262	21	because	because	SCONJ
taxlaw-2805	262	22	the	the	DET
taxlaw-2805	262	23	ctc	ctc	PROPN
taxlaw-2805	262	24	’s	’s	PART
taxlaw-2805	262	25	phase	phase	NOUN
taxlaw-2805	262	26	-	-	PUNCT
taxlaw-2805	262	27	out	out	NOUN
taxlaw-2805	262	28	occurs	occur	VERB
taxlaw-2805	262	29	at	at	ADP
taxlaw-2805	262	30	a	a	DET
taxlaw-2805	262	31	much	much	ADV
taxlaw-2805	262	32	higher	high	ADJ
taxlaw-2805	262	33	income	income	NOUN
taxlaw-2805	262	34	level	level	NOUN
taxlaw-2805	262	35	.	.	PUNCT
taxlaw-2805	263	1	54	54	NUM
taxlaw-2805	263	2	for	for	ADP
taxlaw-2805	263	3	example	example	NOUN
taxlaw-2805	263	4	,	,	PUNCT
taxlaw-2805	263	5	as	as	SCONJ
taxlaw-2805	263	6	seen	see	VERB
taxlaw-2805	263	7	in	in	ADP
taxlaw-2805	263	8	table	table	NOUN
taxlaw-2805	263	9	3	3	NUM
taxlaw-2805	263	10	,	,	PUNCT
taxlaw-2805	263	11	a	a	DET
taxlaw-2805	263	12	single	single	ADJ
taxlaw-2805	263	13	taxpayer	taxpayer	NOUN
taxlaw-2805	263	14	with	with	ADP
taxlaw-2805	263	15	two	two	NUM
taxlaw-2805	263	16	children	child	NOUN
taxlaw-2805	263	17	will	will	AUX
taxlaw-2805	263	18	receive	receive	VERB
taxlaw-2805	263	19	no	no	DET
taxlaw-2805	263	20	benefit	benefit	NOUN
taxlaw-2805	263	21	from	from	ADP
taxlaw-2805	263	22	the	the	DET
taxlaw-2805	263	23	eitc	eitc	NOUN
taxlaw-2805	263	24	once	once	SCONJ
taxlaw-2805	263	25	his	his	PRON
taxlaw-2805	263	26	income	income	NOUN
taxlaw-2805	263	27	reaches	reach	VERB
taxlaw-2805	263	28	$	$	SYM
taxlaw-2805	263	29	40,000	40,000	NUM
taxlaw-2805	263	30	,	,	PUNCT
taxlaw-2805	263	31	but	but	CCONJ
taxlaw-2805	263	32	will	will	AUX
taxlaw-2805	263	33	continue	continue	VERB
taxlaw-2805	263	34	receiving	receive	VERB
taxlaw-2805	263	35	the	the	DET
taxlaw-2805	263	36	ctc	ctc	NOUN
taxlaw-2805	263	37	.	.	PUNCT
taxlaw-2805	264	1	once	once	SCONJ
taxlaw-2805	264	2	the	the	DET
taxlaw-2805	264	3	taxpayer	taxpayer	NOUN
taxlaw-2805	264	4	’s	’s	PART
taxlaw-2805	264	5	income	income	NOUN
taxlaw-2805	264	6	reaches	reach	VERB
taxlaw-2805	264	7	$	$	SYM
taxlaw-2805	264	8	115,000	115,000	NUM
taxlaw-2805	264	9	,	,	PUNCT
taxlaw-2805	264	10	he	he	PRON
taxlaw-2805	264	11	can	can	AUX
taxlaw-2805	264	12	only	only	ADV
taxlaw-2805	264	13	benefit	benefit	VERB
taxlaw-2805	264	14	from	from	ADP
taxlaw-2805	264	15	the	the	DET
taxlaw-2805	264	16	dependent	dependent	ADJ
taxlaw-2805	264	17	exemption	exemption	NOUN
taxlaw-2805	264	18	.	.	PUNCT
taxlaw-2805	265	1	55	55	NUM
taxlaw-2805	265	2	tax	tax	NOUN
taxlaw-2805	265	3	benefits	benefit	NOUN
taxlaw-2805	265	4	provide	provide	VERB
taxlaw-2805	265	5	money	money	NOUN
taxlaw-2805	265	6	directly	directly	ADV
taxlaw-2805	265	7	to	to	ADP
taxlaw-2805	265	8	children	child	NOUN
taxlaw-2805	265	9	’s	’s	PART
taxlaw-2805	265	10	parents	parent	NOUN
taxlaw-2805	265	11	,	,	PUNCT
taxlaw-2805	265	12	the	the	DET
taxlaw-2805	265	13	taxpayers	taxpayer	NOUN
taxlaw-2805	265	14	,	,	PUNCT
taxlaw-2805	265	15	and	and	CCONJ
taxlaw-2805	265	16	the	the	DET
taxlaw-2805	265	17	government	government	NOUN
taxlaw-2805	265	18	has	have	AUX
taxlaw-2805	265	19	generally	generally	ADV
taxlaw-2805	265	20	moved	move	VERB
taxlaw-2805	265	21	during	during	ADP
taxlaw-2805	265	22	the	the	DET
taxlaw-2805	265	23	past	past	ADJ
taxlaw-2805	265	24	several	several	ADJ
taxlaw-2805	265	25	decades	decade	NOUN
taxlaw-2805	265	26	towards	towards	ADP
taxlaw-2805	265	27	proving	prove	VERB
taxlaw-2805	265	28	benefits	benefit	NOUN
taxlaw-2805	265	29	in	in	ADP
taxlaw-2805	265	30	this	this	DET
taxlaw-2805	265	31	way	way	NOUN
taxlaw-2805	265	32	.	.	PUNCT
taxlaw-2805	266	1	the	the	DET
taxlaw-2805	266	2	eitc	eitc	NOUN
taxlaw-2805	266	3	,	,	PUNCT
taxlaw-2805	266	4	for	for	ADP
taxlaw-2805	266	5	example	example	NOUN
taxlaw-2805	266	6	,	,	PUNCT
taxlaw-2805	266	7	signaled	signal	VERB
taxlaw-2805	266	8	a	a	DET
taxlaw-2805	266	9	shift	shift	NOUN
taxlaw-2805	266	10	away	away	ADV
taxlaw-2805	266	11	from	from	ADP
taxlaw-2805	266	12	in	in	ADP
taxlaw-2805	266	13	-	-	PUNCT
taxlaw-2805	266	14	kind	kind	NOUN
taxlaw-2805	266	15	benefits	benefit	NOUN
taxlaw-2805	266	16	towards	towards	ADP
taxlaw-2805	266	17	programs	program	NOUN
taxlaw-2805	266	18	that	that	PRON
taxlaw-2805	266	19	give	give	VERB
taxlaw-2805	266	20	parents	parent	NOUN
taxlaw-2805	266	21	discretion	discretion	NOUN
taxlaw-2805	266	22	on	on	ADP
taxlaw-2805	266	23	how	how	SCONJ
taxlaw-2805	266	24	to	to	PART
taxlaw-2805	266	25	spend	spend	VERB
taxlaw-2805	266	26	the	the	DET
taxlaw-2805	266	27	benefits	benefit	NOUN
taxlaw-2805	266	28	.	.	PUNCT
taxlaw-2805	267	1	such	such	DET
taxlaw-2805	267	2	an	an	DET
taxlaw-2805	267	3	approach	approach	NOUN
taxlaw-2805	267	4	has	have	VERB
taxlaw-2805	267	5	both	both	DET
taxlaw-2805	267	6	benefits	benefit	NOUN
taxlaw-2805	267	7	and	and	CCONJ
taxlaw-2805	267	8	costs	cost	NOUN
taxlaw-2805	267	9	,	,	PUNCT
taxlaw-2805	267	10	as	as	SCONJ
taxlaw-2805	267	11	the	the	DET
taxlaw-2805	267	12	discretion	discretion	NOUN
taxlaw-2805	267	13	that	that	PRON
taxlaw-2805	267	14	may	may	AUX
taxlaw-2805	267	15	help	help	VERB
taxlaw-2805	267	16	families	family	NOUN
taxlaw-2805	267	17	meet	meet	VERB
taxlaw-2805	267	18	their	their	PRON
taxlaw-2805	267	19	individual	individual	ADJ
taxlaw-2805	267	20	needs	need	NOUN
taxlaw-2805	267	21	must	must	AUX
taxlaw-2805	267	22	be	be	AUX
taxlaw-2805	267	23	balanced	balance	VERB
taxlaw-2805	267	24	against	against	ADP
taxlaw-2805	267	25	the	the	DET
taxlaw-2805	267	26	need	need	NOUN
taxlaw-2805	267	27	to	to	PART
taxlaw-2805	267	28	ensure	ensure	VERB
taxlaw-2805	267	29	that	that	SCONJ
taxlaw-2805	267	30	the	the	DET
taxlaw-2805	267	31	money	money	NOUN
taxlaw-2805	267	32	is	be	AUX
taxlaw-2805	267	33	spent	spend	VERB
taxlaw-2805	267	34	on	on	ADP
taxlaw-2805	267	35	true	true	ADJ
taxlaw-2805	267	36	necessities	necessity	NOUN
taxlaw-2805	267	37	for	for	ADP
taxlaw-2805	267	38	children	child	NOUN
taxlaw-2805	267	39	.	.	PUNCT
taxlaw-2805	268	1	56	56	NUM
taxlaw-2805	268	2	in	in	ADP
taxlaw-2805	268	3	addition	addition	NOUN
taxlaw-2805	268	4	to	to	ADP
taxlaw-2805	268	5	changes	change	NOUN
taxlaw-2805	268	6	in	in	ADP
taxlaw-2805	268	7	the	the	DET
taxlaw-2805	268	8	structure	structure	NOUN
taxlaw-2805	268	9	of	of	ADP
taxlaw-2805	268	10	benefits	benefit	NOUN
taxlaw-2805	268	11	for	for	ADP
taxlaw-2805	268	12	children	child	NOUN
taxlaw-2805	268	13	,	,	PUNCT
taxlaw-2805	268	14	there	there	PRON
taxlaw-2805	268	15	has	have	AUX
taxlaw-2805	268	16	also	also	ADV
taxlaw-2805	268	17	been	be	AUX
taxlaw-2805	268	18	a	a	DET
taxlaw-2805	268	19	shift	shift	NOUN
taxlaw-2805	268	20	in	in	ADP
taxlaw-2805	268	21	which	which	PRON
taxlaw-2805	268	22	children	child	NOUN
taxlaw-2805	268	23	are	be	AUX
taxlaw-2805	268	24	the	the	DET
taxlaw-2805	268	25	intended	intend	VERB
taxlaw-2805	268	26	beneficiaries	beneficiary	NOUN
taxlaw-2805	268	27	,	,	PUNCT
taxlaw-2805	268	28	with	with	ADP
taxlaw-2805	268	29	programs	program	NOUN
taxlaw-2805	268	30	that	that	PRON
taxlaw-2805	268	31	had	have	AUX
taxlaw-2805	268	32	provided	provide	VERB
taxlaw-2805	268	33	benefits	benefit	NOUN
taxlaw-2805	268	34	to	to	ADP
taxlaw-2805	268	35	all	all	DET
taxlaw-2805	268	36	children	child	NOUN
taxlaw-2805	268	37	shifting	shift	VERB
taxlaw-2805	268	38	towards	towards	ADP
taxlaw-2805	268	39	focusing	focus	VERB
taxlaw-2805	268	40	on	on	ADP
taxlaw-2805	268	41	providing	provide	VERB
taxlaw-2805	268	42	benefits	benefit	NOUN
taxlaw-2805	268	43	specifically	specifically	ADV
taxlaw-2805	268	44	to	to	ADP
taxlaw-2805	268	45	poor	poor	ADJ
taxlaw-2805	268	46	children	child	NOUN
taxlaw-2805	268	47	.	.	PUNCT
taxlaw-2805	269	1	from	from	ADP
taxlaw-2805	269	2	1960	1960	NUM
taxlaw-2805	269	3	to	to	ADP
taxlaw-2805	269	4	2007	2007	NUM
taxlaw-2805	269	5	,	,	PUNCT
taxlaw-2805	269	6	the	the	DET
taxlaw-2805	269	7	portion	portion	NOUN
taxlaw-2805	269	8	of	of	ADP
taxlaw-2805	269	9	federal	federal	ADJ
taxlaw-2805	269	10	spending	spending	NOUN
taxlaw-2805	269	11	on	on	ADP
taxlaw-2805	269	12	poor	poor	ADJ
taxlaw-2805	269	13	children	child	NOUN
taxlaw-2805	269	14	as	as	ADP
taxlaw-2805	269	15	a	a	DET
taxlaw-2805	269	16	share	share	NOUN
taxlaw-2805	269	17	of	of	ADP
taxlaw-2805	269	18	federal	federal	ADJ
taxlaw-2805	269	19	spending	spending	NOUN
taxlaw-2805	269	20	on	on	ADP
taxlaw-2805	269	21	all	all	DET
taxlaw-2805	269	22	children	child	NOUN
taxlaw-2805	269	23	rose	rise	VERB
taxlaw-2805	269	24	from	from	ADP
taxlaw-2805	269	25	11	11	NUM
taxlaw-2805	269	26	%	%	NOUN
taxlaw-2805	269	27	to	to	ADP
taxlaw-2805	269	28	59	59	NUM
taxlaw-2805	269	29	%	%	NOUN
taxlaw-2805	269	30	.	.	PUNCT
taxlaw-2805	270	1	57	57	NUM
taxlaw-2805	270	2	the	the	DET
taxlaw-2805	270	3	shift	shift	NOUN
taxlaw-2805	270	4	from	from	ADP
taxlaw-2805	270	5	broad	broad	ADJ
taxlaw-2805	270	6	this	this	DET
taxlaw-2805	270	7	value	value	NOUN
taxlaw-2805	270	8	until	until	SCONJ
taxlaw-2805	270	9	income	income	NOUN
taxlaw-2805	270	10	reaches	reach	VERB
taxlaw-2805	270	11	$	$	SYM
taxlaw-2805	270	12	16,420	16,420	NUM
taxlaw-2805	270	13	,	,	PUNCT
taxlaw-2805	270	14	where	where	SCONJ
taxlaw-2805	270	15	the	the	DET
taxlaw-2805	270	16	credit	credit	NOUN
taxlaw-2805	270	17	begins	begin	VERB
taxlaw-2805	270	18	to	to	PART
taxlaw-2805	270	19	phase	phase	NOUN
taxlaw-2805	270	20	-	-	PUNCT
taxlaw-2805	270	21	out	out	NOUN
taxlaw-2805	270	22	.	.	PUNCT
taxlaw-2805	271	1	the	the	DET
taxlaw-2805	271	2	ctc	ctc	PROPN
taxlaw-2805	271	3	reaches	reach	VERB
taxlaw-2805	271	4	its	its	PRON
taxlaw-2805	271	5	maximum	maximum	ADJ
taxlaw-2805	271	6	level	level	NOUN
taxlaw-2805	271	7	for	for	ADP
taxlaw-2805	271	8	a	a	DET
taxlaw-2805	271	9	family	family	NOUN
taxlaw-2805	271	10	with	with	ADP
taxlaw-2805	271	11	two	two	NUM
taxlaw-2805	271	12	children	child	NOUN
taxlaw-2805	271	13	when	when	SCONJ
taxlaw-2805	271	14	income	income	NOUN
taxlaw-2805	271	15	reaches	reach	VERB
taxlaw-2805	271	16	$	$	SYM
taxlaw-2805	271	17	16,333	16,333	NUM
taxlaw-2805	271	18	and	and	CCONJ
taxlaw-2805	271	19	beings	being	NOUN
taxlaw-2805	271	20	to	to	PART
taxlaw-2805	271	21	phase	phase	NOUN
taxlaw-2805	271	22	-	-	PUNCT
taxlaw-2805	271	23	out	out	NOUN
taxlaw-2805	271	24	when	when	SCONJ
taxlaw-2805	271	25	earnings	earning	NOUN
taxlaw-2805	271	26	exceed	exceed	VERB
taxlaw-2805	271	27	$	$	SYM
taxlaw-2805	271	28	75,000	75,000	NUM
taxlaw-2805	271	29	.	.	PUNCT
taxlaw-2805	272	1	at	at	ADP
taxlaw-2805	272	2	the	the	DET
taxlaw-2805	272	3	same	same	ADJ
taxlaw-2805	272	4	time	time	NOUN
taxlaw-2805	272	5	,	,	PUNCT
taxlaw-2805	272	6	the	the	DET
taxlaw-2805	272	7	benefit	benefit	NOUN
taxlaw-2805	272	8	of	of	ADP
taxlaw-2805	272	9	the	the	DET
taxlaw-2805	272	10	dependent	dependent	ADJ
taxlaw-2805	272	11	exemption	exemption	NOUN
taxlaw-2805	272	12	phases	phase	NOUN
taxlaw-2805	272	13	-	-	PUNCT
taxlaw-2805	272	14	in	in	ADV
taxlaw-2805	272	15	and	and	CCONJ
taxlaw-2805	272	16	increases	increase	NOUN
taxlaw-2805	272	17	as	as	SCONJ
taxlaw-2805	272	18	the	the	DET
taxlaw-2805	272	19	taxpayer	taxpayer	NOUN
taxlaw-2805	272	20	crosses	cross	VERB
taxlaw-2805	272	21	the	the	DET
taxlaw-2805	272	22	threshold	threshold	NOUN
taxlaw-2805	272	23	into	into	ADP
taxlaw-2805	272	24	a	a	DET
taxlaw-2805	272	25	higher	high	ADJ
taxlaw-2805	272	26	bracket	bracket	NOUN
taxlaw-2805	272	27	.	.	PUNCT
taxlaw-2805	273	1	54	54	NUM
taxlaw-2805	273	2	elaine	elaine	PROPN
taxlaw-2805	273	3	maag	maag	PROPN
taxlaw-2805	273	4	,	,	PUNCT
taxlaw-2805	273	5	tax	tax	NOUN
taxlaw-2805	273	6	credits	credit	NOUN
taxlaw-2805	273	7	,	,	PUNCT
taxlaw-2805	273	8	the	the	DET
taxlaw-2805	273	9	minimum	minimum	ADJ
taxlaw-2805	273	10	wage	wage	NOUN
taxlaw-2805	273	11	,	,	PUNCT
taxlaw-2805	273	12	and	and	CCONJ
taxlaw-2805	273	13	inflation	inflation	NOUN
taxlaw-2805	273	14	,	,	PUNCT
taxlaw-2805	273	15	the	the	DET
taxlaw-2805	273	16	urban	urban	ADJ
taxlaw-2805	273	17	-	-	PUNCT
taxlaw-2805	273	18	brookings	brookings	PROPN
taxlaw-2805	273	19	tax	tax	NOUN
taxlaw-2805	273	20	policy	policy	NOUN
taxlaw-2805	273	21	ctr	ctr	PROPN
taxlaw-2805	273	22	.	.	PUNCT
taxlaw-2805	273	23	(	(	PUNCT
taxlaw-2805	273	24	2007	2007	NUM
taxlaw-2805	273	25	)	)	PUNCT
taxlaw-2805	273	26	,	,	PUNCT
taxlaw-2805	273	27	available	available	ADJ
taxlaw-2805	273	28	at	at	ADP
taxlaw-2805	273	29	http://www.urban.org/publications/311401.html	http://www.urban.org/publications/311401.html	PROPN
taxlaw-2805	273	30	.	.	PUNCT
taxlaw-2805	274	1	55	55	NUM
taxlaw-2805	274	2	maag	maag	NOUN
taxlaw-2805	274	3	,	,	PUNCT
taxlaw-2805	274	4	credits	credit	NOUN
taxlaw-2805	274	5	and	and	CCONJ
taxlaw-2805	274	6	exemptions	exemption	NOUN
taxlaw-2805	274	7	for	for	ADP
taxlaw-2805	274	8	children	child	NOUN
taxlaw-2805	274	9	,	,	PUNCT
taxlaw-2805	274	10	supra	supra	PROPN
taxlaw-2805	274	11	note	note	NOUN
taxlaw-2805	274	12	46	46	NUM
taxlaw-2805	274	13	.	.	PUNCT
taxlaw-2805	275	1	56	56	NUM
taxlaw-2805	275	2	clark	clark	NOUN
taxlaw-2805	275	3	et	et	PROPN
taxlaw-2805	275	4	al	al	PROPN
taxlaw-2805	275	5	.	.	PROPN
taxlaw-2805	275	6	,	,	PUNCT
taxlaw-2805	275	7	supra	supra	PROPN
taxlaw-2805	275	8	note	note	PROPN
taxlaw-2805	275	9	35	35	NUM
taxlaw-2805	275	10	,	,	PUNCT
taxlaw-2805	275	11	at	at	ADP
taxlaw-2805	275	12	12	12	NUM
taxlaw-2805	275	13	-	-	SYM
taxlaw-2805	275	14	13	13	NUM
taxlaw-2805	275	15	.	.	PUNCT
taxlaw-2805	276	1	57	57	NUM
taxlaw-2805	276	2	carasso	carasso	NOUN
taxlaw-2805	276	3	et	et	PROPN
taxlaw-2805	276	4	al	al	PROPN
taxlaw-2805	276	5	.	.	PROPN
taxlaw-2805	276	6	,	,	PUNCT
taxlaw-2805	276	7	supra	supra	PROPN
taxlaw-2805	276	8	note	note	PROPN
taxlaw-2805	276	9	36	36	NUM
taxlaw-2805	276	10	,	,	PUNCT
taxlaw-2805	276	11	at	at	ADP
taxlaw-2805	276	12	3	3	NUM
taxlaw-2805	276	13	.	.	NOUN
taxlaw-2805	276	14	2011	2011	NUM
taxlaw-2805	276	15	]	]	PUNCT
taxlaw-2805	276	16	time	time	NOUN
taxlaw-2805	276	17	for	for	SCONJ
taxlaw-2805	276	18	the	the	DET
taxlaw-2805	276	19	child	child	NOUN
taxlaw-2805	276	20	tax	tax	NOUN
taxlaw-2805	276	21	credit	credit	NOUN
taxlaw-2805	276	22	to	to	PART
taxlaw-2805	276	23	grow	grow	VERB
taxlaw-2805	276	24	up	up	ADP
taxlaw-2805	276	25	317	317	NUM
taxlaw-2805	276	26	based	base	VERB
taxlaw-2805	276	27	programs	program	NOUN
taxlaw-2805	276	28	that	that	PRON
taxlaw-2805	276	29	benefited	benefit	VERB
taxlaw-2805	276	30	most	most	ADJ
taxlaw-2805	276	31	families	family	NOUN
taxlaw-2805	276	32	to	to	ADP
taxlaw-2805	276	33	targeted	target	VERB
taxlaw-2805	276	34	programs	program	NOUN
taxlaw-2805	276	35	that	that	PRON
taxlaw-2805	276	36	benefited	benefit	VERB
taxlaw-2805	276	37	lowincome	lowincome	NOUN
taxlaw-2805	276	38	families	family	NOUN
taxlaw-2805	276	39	took	take	VERB
taxlaw-2805	276	40	place	place	NOUN
taxlaw-2805	276	41	through	through	ADP
taxlaw-2805	276	42	the	the	DET
taxlaw-2805	276	43	use	use	NOUN
taxlaw-2805	276	44	of	of	ADP
taxlaw-2805	276	45	programs	program	NOUN
taxlaw-2805	276	46	,	,	PUNCT
taxlaw-2805	276	47	such	such	ADJ
taxlaw-2805	276	48	as	as	ADP
taxlaw-2805	276	49	the	the	DET
taxlaw-2805	276	50	ctc	ctc	NOUN
taxlaw-2805	276	51	,	,	PUNCT
taxlaw-2805	276	52	in	in	ADP
taxlaw-2805	276	53	which	which	PRON
taxlaw-2805	276	54	benefits	benefit	NOUN
taxlaw-2805	276	55	are	be	AUX
taxlaw-2805	276	56	phased	phase	VERB
taxlaw-2805	276	57	out	out	ADP
taxlaw-2805	276	58	at	at	ADP
taxlaw-2805	276	59	steep	steep	ADJ
taxlaw-2805	276	60	rates	rate	NOUN
taxlaw-2805	276	61	as	as	ADP
taxlaw-2805	276	62	income	income	NOUN
taxlaw-2805	276	63	increases	increase	NOUN
taxlaw-2805	276	64	.	.	PUNCT
taxlaw-2805	277	1	58	58	NUM
taxlaw-2805	277	2	this	this	DET
taxlaw-2805	277	3	trend	trend	NOUN
taxlaw-2805	277	4	can	can	AUX
taxlaw-2805	277	5	also	also	ADV
taxlaw-2805	277	6	be	be	AUX
taxlaw-2805	277	7	seen	see	VERB
taxlaw-2805	277	8	in	in	ADP
taxlaw-2805	277	9	the	the	DET
taxlaw-2805	277	10	rise	rise	NOUN
taxlaw-2805	277	11	of	of	ADP
taxlaw-2805	277	12	the	the	DET
taxlaw-2805	277	13	eitc	eitc	NOUN
taxlaw-2805	277	14	as	as	ADP
taxlaw-2805	277	15	the	the	DET
taxlaw-2805	277	16	most	most	ADV
taxlaw-2805	277	17	prominent	prominent	ADJ
taxlaw-2805	277	18	tax	tax	NOUN
taxlaw-2805	277	19	transfer	transfer	NOUN
taxlaw-2805	277	20	mechanism	mechanism	NOUN
taxlaw-2805	277	21	for	for	ADP
taxlaw-2805	277	22	poor	poor	ADJ
taxlaw-2805	277	23	families	family	NOUN
taxlaw-2805	277	24	.	.	PUNCT
taxlaw-2805	278	1	59	59	NUM
taxlaw-2805	278	2	iv	iv	NOUN
taxlaw-2805	278	3	.	.	PUNCT
taxlaw-2805	278	4	analysis	analysis	NOUN
taxlaw-2805	278	5	the	the	DET
taxlaw-2805	278	6	ctc	ctc	NOUN
taxlaw-2805	278	7	was	be	AUX
taxlaw-2805	278	8	originally	originally	ADV
taxlaw-2805	278	9	enacted	enact	VERB
taxlaw-2805	278	10	to	to	PART
taxlaw-2805	278	11	help	help	VERB
taxlaw-2805	278	12	families	family	NOUN
taxlaw-2805	278	13	with	with	ADP
taxlaw-2805	278	14	children	child	NOUN
taxlaw-2805	278	15	by	by	ADP
taxlaw-2805	278	16	reducing	reduce	VERB
taxlaw-2805	278	17	their	their	PRON
taxlaw-2805	278	18	tax	tax	NOUN
taxlaw-2805	278	19	burdens	burden	NOUN
taxlaw-2805	278	20	and	and	CCONJ
taxlaw-2805	278	21	by	by	ADP
taxlaw-2805	278	22	providing	provide	VERB
taxlaw-2805	278	23	cash	cash	NOUN
taxlaw-2805	278	24	refunds	refund	NOUN
taxlaw-2805	278	25	if	if	SCONJ
taxlaw-2805	278	26	they	they	PRON
taxlaw-2805	278	27	insufficient	insufficient	ADJ
taxlaw-2805	278	28	tax	tax	NOUN
taxlaw-2805	278	29	liabilities	liability	NOUN
taxlaw-2805	278	30	.	.	PUNCT
taxlaw-2805	279	1	the	the	DET
taxlaw-2805	279	2	ctc	ctc	PROPN
taxlaw-2805	279	3	also	also	ADV
taxlaw-2805	279	4	serves	serve	VERB
taxlaw-2805	279	5	other	other	ADJ
taxlaw-2805	279	6	roles	role	NOUN
taxlaw-2805	279	7	,	,	PUNCT
taxlaw-2805	279	8	such	such	ADJ
taxlaw-2805	279	9	as	as	ADP
taxlaw-2805	279	10	that	that	PRON
taxlaw-2805	279	11	of	of	ADP
taxlaw-2805	279	12	an	an	DET
taxlaw-2805	279	13	economic	economic	ADJ
taxlaw-2805	279	14	recovery	recovery	NOUN
taxlaw-2805	279	15	measure	measure	NOUN
taxlaw-2805	279	16	and	and	CCONJ
taxlaw-2805	279	17	a	a	DET
taxlaw-2805	279	18	work	work	NOUN
taxlaw-2805	279	19	incentive	incentive	NOUN
taxlaw-2805	279	20	.	.	PUNCT
taxlaw-2805	280	1	these	these	DET
taxlaw-2805	280	2	goals	goal	NOUN
taxlaw-2805	280	3	,	,	PUNCT
taxlaw-2805	280	4	however	however	ADV
taxlaw-2805	280	5	,	,	PUNCT
taxlaw-2805	280	6	are	be	AUX
taxlaw-2805	280	7	undermined	undermine	VERB
taxlaw-2805	280	8	by	by	ADP
taxlaw-2805	280	9	the	the	DET
taxlaw-2805	280	10	structure	structure	NOUN
taxlaw-2805	280	11	of	of	ADP
taxlaw-2805	280	12	the	the	DET
taxlaw-2805	280	13	credit	credit	NOUN
taxlaw-2805	280	14	,	,	PUNCT
taxlaw-2805	280	15	which	which	PRON
taxlaw-2805	280	16	does	do	AUX
taxlaw-2805	280	17	not	not	PART
taxlaw-2805	280	18	work	work	VERB
taxlaw-2805	280	19	to	to	PART
taxlaw-2805	280	20	effectively	effectively	ADV
taxlaw-2805	280	21	achieve	achieve	VERB
taxlaw-2805	280	22	these	these	DET
taxlaw-2805	280	23	purposes	purpose	NOUN
taxlaw-2805	280	24	.	.	PUNCT
taxlaw-2805	281	1	specifically	specifically	ADV
taxlaw-2805	281	2	,	,	PUNCT
taxlaw-2805	281	3	the	the	DET
taxlaw-2805	281	4	credit	credit	NOUN
taxlaw-2805	281	5	’s	’s	PART
taxlaw-2805	281	6	purposes	purpose	NOUN
taxlaw-2805	281	7	are	be	AUX
taxlaw-2805	281	8	hindered	hinder	VERB
taxlaw-2805	281	9	by	by	ADP
taxlaw-2805	281	10	the	the	DET
taxlaw-2805	281	11	effects	effect	NOUN
taxlaw-2805	281	12	of	of	ADP
taxlaw-2805	281	13	inflation	inflation	NOUN
taxlaw-2805	281	14	on	on	ADP
taxlaw-2805	281	15	the	the	DET
taxlaw-2805	281	16	credit	credit	NOUN
taxlaw-2805	281	17	’s	’s	PART
taxlaw-2805	281	18	value	value	NOUN
taxlaw-2805	281	19	and	and	CCONJ
taxlaw-2805	281	20	by	by	ADP
taxlaw-2805	281	21	the	the	DET
taxlaw-2805	281	22	future	future	ADJ
taxlaw-2805	281	23	expiration	expiration	NOUN
taxlaw-2805	281	24	of	of	ADP
taxlaw-2805	281	25	several	several	ADJ
taxlaw-2805	281	26	structural	structural	ADJ
taxlaw-2805	281	27	provisions	provision	NOUN
taxlaw-2805	281	28	,	,	PUNCT
taxlaw-2805	281	29	including	include	VERB
taxlaw-2805	281	30	those	those	PRON
taxlaw-2805	281	31	increasing	increase	VERB
taxlaw-2805	281	32	the	the	DET
taxlaw-2805	281	33	credit	credit	NOUN
taxlaw-2805	281	34	’s	’s	PART
taxlaw-2805	281	35	value	value	NOUN
taxlaw-2805	281	36	and	and	CCONJ
taxlaw-2805	281	37	those	those	PRON
taxlaw-2805	281	38	lowering	lower	VERB
taxlaw-2805	281	39	the	the	DET
taxlaw-2805	281	40	refundability	refundability	NOUN
taxlaw-2805	281	41	threshold	threshold	NOUN
taxlaw-2805	281	42	.	.	PUNCT
taxlaw-2805	282	1	a.	a.	NOUN
taxlaw-2805	283	1	the	the	DET
taxlaw-2805	283	2	roles	role	NOUN
taxlaw-2805	283	3	of	of	ADP
taxlaw-2805	283	4	the	the	DET
taxlaw-2805	283	5	ctc	ctc	NOUN
taxlaw-2805	283	6	1	1	NUM
taxlaw-2805	283	7	.	.	PUNCT
taxlaw-2805	284	1	the	the	DET
taxlaw-2805	284	2	ctc	ctc	PROPN
taxlaw-2805	284	3	as	as	ADP
taxlaw-2805	284	4	an	an	DET
taxlaw-2805	284	5	economic	economic	ADJ
taxlaw-2805	284	6	recovery	recovery	NOUN
taxlaw-2805	284	7	measure	measure	NOUN
taxlaw-2805	284	8	and	and	CCONJ
taxlaw-2805	284	9	aid	aid	NOUN
taxlaw-2805	284	10	to	to	ADP
taxlaw-2805	284	11	impoverished	impoverished	ADJ
taxlaw-2805	284	12	families	family	NOUN
taxlaw-2805	284	13	the	the	DET
taxlaw-2805	284	14	refundablity	refundablity	NOUN
taxlaw-2805	284	15	threshold	threshold	NOUN
taxlaw-2805	284	16	of	of	ADP
taxlaw-2805	284	17	the	the	DET
taxlaw-2805	284	18	ctc	ctc	NOUN
taxlaw-2805	284	19	was	be	AUX
taxlaw-2805	284	20	most	most	ADV
taxlaw-2805	284	21	recently	recently	ADV
taxlaw-2805	284	22	reduced	reduce	VERB
taxlaw-2805	284	23	to	to	ADP
taxlaw-2805	284	24	$	$	SYM
taxlaw-2805	284	25	3,000	3,000	NUM
taxlaw-2805	284	26	in	in	ADP
taxlaw-2805	284	27	the	the	DET
taxlaw-2805	284	28	arra	arra	PROPN
taxlaw-2805	284	29	,	,	PUNCT
taxlaw-2805	284	30	as	as	ADP
taxlaw-2805	284	31	part	part	NOUN
taxlaw-2805	284	32	of	of	ADP
taxlaw-2805	284	33	an	an	DET
taxlaw-2805	284	34	economic	economic	ADJ
taxlaw-2805	284	35	recovery	recovery	NOUN
taxlaw-2805	284	36	program	program	NOUN
taxlaw-2805	284	37	,	,	PUNCT
taxlaw-2805	284	38	in	in	ADP
taxlaw-2805	284	39	order	order	NOUN
taxlaw-2805	284	40	to	to	PART
taxlaw-2805	284	41	provide	provide	VERB
taxlaw-2805	284	42	greater	great	ADJ
taxlaw-2805	284	43	benefits	benefit	NOUN
taxlaw-2805	284	44	to	to	ADP
taxlaw-2805	284	45	low	low	ADJ
taxlaw-2805	284	46	-	-	PUNCT
taxlaw-2805	284	47	income	income	NOUN
taxlaw-2805	284	48	families	family	NOUN
taxlaw-2805	284	49	.	.	PUNCT
taxlaw-2805	285	1	the	the	DET
taxlaw-2805	285	2	increased	increase	VERB
taxlaw-2805	285	3	availability	availability	NOUN
taxlaw-2805	285	4	of	of	ADP
taxlaw-2805	285	5	the	the	DET
taxlaw-2805	285	6	refundable	refundable	ADJ
taxlaw-2805	285	7	portion	portion	NOUN
taxlaw-2805	285	8	of	of	ADP
taxlaw-2805	285	9	the	the	DET
taxlaw-2805	285	10	credit	credit	NOUN
taxlaw-2805	285	11	,	,	PUNCT
taxlaw-2805	285	12	due	due	ADP
taxlaw-2805	285	13	to	to	ADP
taxlaw-2805	285	14	the	the	DET
taxlaw-2805	285	15	lower	low	ADJ
taxlaw-2805	285	16	refundability	refundability	NOUN
taxlaw-2805	285	17	threshold	threshold	NOUN
taxlaw-2805	285	18	,	,	PUNCT
taxlaw-2805	285	19	provided	provide	VERB
taxlaw-2805	285	20	cash	cash	NOUN
taxlaw-2805	285	21	to	to	ADP
taxlaw-2805	285	22	low	low	ADJ
taxlaw-2805	285	23	-	-	PUNCT
taxlaw-2805	285	24	income	income	NOUN
taxlaw-2805	285	25	families	family	NOUN
taxlaw-2805	285	26	that	that	PRON
taxlaw-2805	285	27	would	would	AUX
taxlaw-2805	285	28	58	58	NUM
taxlaw-2805	286	1	i	i	PRON
taxlaw-2805	286	2	d.	d.	PROPN
taxlaw-2805	286	3	59	59	NUM
taxlaw-2805	286	4	clark	clark	PROPN
taxlaw-2805	286	5	et	et	PROPN
taxlaw-2805	286	6	al	al	PROPN
taxlaw-2805	286	7	.	.	PROPN
taxlaw-2805	286	8	,	,	PUNCT
taxlaw-2805	286	9	supra	supra	PROPN
taxlaw-2805	286	10	note	note	PROPN
taxlaw-2805	286	11	35	35	NUM
taxlaw-2805	286	12	,	,	PUNCT
taxlaw-2805	286	13	at	at	ADP
taxlaw-2805	286	14	9	9	NUM
taxlaw-2805	286	15	.	.	PUNCT
taxlaw-2805	287	1	in	in	ADP
taxlaw-2805	287	2	1980	1980	NUM
taxlaw-2805	287	3	,	,	PUNCT
taxlaw-2805	287	4	the	the	DET
taxlaw-2805	287	5	eitc	eitc	NOUN
taxlaw-2805	287	6	expenditure	expenditure	NOUN
taxlaw-2805	287	7	was	be	AUX
taxlaw-2805	287	8	approximately	approximately	ADV
taxlaw-2805	287	9	$	$	SYM
taxlaw-2805	287	10	3.7	3.7	NUM
taxlaw-2805	287	11	billion	billion	NUM
taxlaw-2805	287	12	.	.	PUNCT
taxlaw-2805	288	1	by	by	ADP
taxlaw-2805	288	2	1997	1997	NUM
taxlaw-2805	288	3	,	,	PUNCT
taxlaw-2805	288	4	the	the	DET
taxlaw-2805	288	5	expenditure	expenditure	NOUN
taxlaw-2805	288	6	has	have	AUX
taxlaw-2805	288	7	reached	reach	VERB
taxlaw-2805	288	8	$	$	SYM
taxlaw-2805	288	9	27.1	27.1	NUM
taxlaw-2805	288	10	billion	billion	NUM
taxlaw-2805	288	11	,	,	PUNCT
taxlaw-2805	288	12	surpassing	surpass	VERB
taxlaw-2805	288	13	the	the	DET
taxlaw-2805	288	14	dependent	dependent	ADJ
taxlaw-2805	288	15	exemption	exemption	NOUN
taxlaw-2805	288	16	and	and	CCONJ
taxlaw-2805	288	17	becoming	become	VERB
taxlaw-2805	288	18	the	the	DET
taxlaw-2805	288	19	largest	large	ADJ
taxlaw-2805	288	20	tax	tax	NOUN
taxlaw-2805	288	21	program	program	NOUN
taxlaw-2805	288	22	aimed	aim	VERB
taxlaw-2805	288	23	at	at	ADP
taxlaw-2805	288	24	benefiting	benefit	VERB
taxlaw-2805	288	25	children	child	NOUN
taxlaw-2805	288	26	.	.	PUNCT
taxlaw-2805	289	1	318	318	NUM
taxlaw-2805	289	2	columbia	columbia	PROPN
taxlaw-2805	289	3	journal	journal	PROPN
taxlaw-2805	289	4	of	of	ADP
taxlaw-2805	289	5	tax	tax	NOUN
taxlaw-2805	289	6	law	law	NOUN
taxlaw-2805	289	7	[	[	X
taxlaw-2805	289	8	vol.2:301	vol.2:301	PROPN
taxlaw-2805	289	9	likely	likely	ADV
taxlaw-2805	289	10	spend	spend	VERB
taxlaw-2805	289	11	this	this	DET
taxlaw-2805	289	12	additional	additional	ADJ
taxlaw-2805	289	13	income	income	NOUN
taxlaw-2805	289	14	.	.	PUNCT
taxlaw-2805	290	1	60	60	NUM
taxlaw-2805	290	2	for	for	ADP
taxlaw-2805	290	3	tax	tax	NOUN
taxlaw-2805	290	4	year	year	NOUN
taxlaw-2805	290	5	2009	2009	NUM
taxlaw-2805	290	6	,	,	PUNCT
taxlaw-2805	290	7	this	this	DET
taxlaw-2805	290	8	change	change	NOUN
taxlaw-2805	290	9	affected	affect	VERB
taxlaw-2805	290	10	15.8	15.8	NUM
taxlaw-2805	290	11	million	million	NUM
taxlaw-2805	290	12	children	child	NOUN
taxlaw-2805	290	13	,	,	PUNCT
taxlaw-2805	290	14	as	as	SCONJ
taxlaw-2805	290	15	they	they	PRON
taxlaw-2805	290	16	either	either	CCONJ
taxlaw-2805	290	17	became	become	VERB
taxlaw-2805	290	18	eligible	eligible	ADJ
taxlaw-2805	290	19	for	for	ADP
taxlaw-2805	290	20	the	the	DET
taxlaw-2805	290	21	cash	cash	NOUN
taxlaw-2805	290	22	refund	refund	NOUN
taxlaw-2805	290	23	or	or	CCONJ
taxlaw-2805	290	24	became	become	VERB
taxlaw-2805	290	25	eligible	eligible	ADJ
taxlaw-2805	290	26	to	to	PART
taxlaw-2805	290	27	receive	receive	VERB
taxlaw-2805	290	28	a	a	DET
taxlaw-2805	290	29	larger	large	ADJ
taxlaw-2805	290	30	cash	cash	NOUN
taxlaw-2805	290	31	refund	refund	NOUN
taxlaw-2805	290	32	than	than	SCONJ
taxlaw-2805	290	33	they	they	PRON
taxlaw-2805	290	34	would	would	AUX
taxlaw-2805	290	35	have	have	AUX
taxlaw-2805	290	36	received	receive	VERB
taxlaw-2805	290	37	under	under	ADP
taxlaw-2805	290	38	the	the	DET
taxlaw-2805	290	39	scheduled	schedule	VERB
taxlaw-2805	290	40	egtrra	egtrra	ADJ
taxlaw-2805	290	41	threshold	threshold	NOUN
taxlaw-2805	290	42	of	of	ADP
taxlaw-2805	290	43	$	$	SYM
taxlaw-2805	290	44	12,550	12,550	NUM
taxlaw-2805	290	45	.	.	PUNCT
taxlaw-2805	291	1	61	61	NUM
taxlaw-2805	291	2	this	this	DET
taxlaw-2805	291	3	increased	increase	VERB
taxlaw-2805	291	4	eligibility	eligibility	NOUN
taxlaw-2805	291	5	had	have	VERB
taxlaw-2805	291	6	a	a	DET
taxlaw-2805	291	7	substantial	substantial	ADJ
taxlaw-2805	291	8	effect	effect	NOUN
taxlaw-2805	291	9	on	on	ADP
taxlaw-2805	291	10	the	the	DET
taxlaw-2805	291	11	families	family	NOUN
taxlaw-2805	291	12	of	of	ADP
taxlaw-2805	291	13	these	these	DET
taxlaw-2805	291	14	children	child	NOUN
taxlaw-2805	291	15	.	.	PUNCT
taxlaw-2805	292	1	for	for	ADP
taxlaw-2805	292	2	a	a	DET
taxlaw-2805	292	3	family	family	NOUN
taxlaw-2805	292	4	with	with	ADP
taxlaw-2805	292	5	two	two	NUM
taxlaw-2805	292	6	children	child	NOUN
taxlaw-2805	292	7	and	and	CCONJ
taxlaw-2805	292	8	combined	combine	VERB
taxlaw-2805	292	9	annual	annual	ADJ
taxlaw-2805	292	10	income	income	NOUN
taxlaw-2805	292	11	of	of	ADP
taxlaw-2805	292	12	$	$	SYM
taxlaw-2805	292	13	10,000	10,000	NUM
taxlaw-2805	292	14	,	,	PUNCT
taxlaw-2805	292	15	the	the	DET
taxlaw-2805	292	16	refundable	refundable	ADJ
taxlaw-2805	292	17	portion	portion	NOUN
taxlaw-2805	292	18	of	of	ADP
taxlaw-2805	292	19	the	the	DET
taxlaw-2805	292	20	credit	credit	NOUN
taxlaw-2805	292	21	for	for	ADP
taxlaw-2805	292	22	2009	2009	NUM
taxlaw-2805	292	23	was	be	AUX
taxlaw-2805	292	24	400	400	NUM
taxlaw-2805	292	25	%	%	NOUN
taxlaw-2805	292	26	higher	high	ADJ
taxlaw-2805	292	27	than	than	ADP
taxlaw-2805	292	28	the	the	DET
taxlaw-2805	292	29	refundable	refundable	ADJ
taxlaw-2805	292	30	portion	portion	NOUN
taxlaw-2805	292	31	of	of	ADP
taxlaw-2805	292	32	the	the	DET
taxlaw-2805	292	33	credit	credit	NOUN
taxlaw-2805	292	34	for	for	ADP
taxlaw-2805	292	35	2008	2008	NUM
taxlaw-2805	292	36	.	.	PUNCT
taxlaw-2805	293	1	62	62	NUM
taxlaw-2805	293	2	the	the	DET
taxlaw-2805	293	3	expansion	expansion	NOUN
taxlaw-2805	293	4	of	of	ADP
taxlaw-2805	293	5	the	the	DET
taxlaw-2805	293	6	credit	credit	NOUN
taxlaw-2805	293	7	in	in	ADP
taxlaw-2805	293	8	the	the	DET
taxlaw-2805	293	9	arra	arra	PROPN
taxlaw-2805	293	10	was	be	AUX
taxlaw-2805	293	11	enacted	enact	VERB
taxlaw-2805	293	12	as	as	ADP
taxlaw-2805	293	13	part	part	NOUN
taxlaw-2805	293	14	of	of	ADP
taxlaw-2805	293	15	an	an	DET
taxlaw-2805	293	16	economic	economic	ADJ
taxlaw-2805	293	17	recovery	recovery	NOUN
taxlaw-2805	293	18	program	program	NOUN
taxlaw-2805	293	19	,	,	PUNCT
taxlaw-2805	293	20	but	but	CCONJ
taxlaw-2805	293	21	another	another	DET
taxlaw-2805	293	22	effect	effect	NOUN
taxlaw-2805	293	23	of	of	ADP
taxlaw-2805	293	24	the	the	DET
taxlaw-2805	293	25	expansion	expansion	NOUN
taxlaw-2805	293	26	has	have	AUX
taxlaw-2805	293	27	been	be	AUX
taxlaw-2805	293	28	to	to	PART
taxlaw-2805	293	29	help	help	VERB
taxlaw-2805	293	30	fight	fight	VERB
taxlaw-2805	293	31	against	against	ADP
taxlaw-2805	293	32	the	the	DET
taxlaw-2805	293	33	trend	trend	NOUN
taxlaw-2805	293	34	of	of	ADP
taxlaw-2805	293	35	rising	rise	VERB
taxlaw-2805	293	36	child	child	NOUN
taxlaw-2805	293	37	poverty	poverty	NOUN
taxlaw-2805	293	38	and	and	CCONJ
taxlaw-2805	293	39	hardship	hardship	NOUN
taxlaw-2805	293	40	.	.	PUNCT
taxlaw-2805	294	1	63	63	NUM
taxlaw-2805	294	2	this	this	DET
taxlaw-2805	294	3	effect	effect	NOUN
taxlaw-2805	294	4	is	be	AUX
taxlaw-2805	294	5	more	more	ADV
taxlaw-2805	294	6	important	important	ADJ
taxlaw-2805	294	7	than	than	ADP
taxlaw-2805	294	8	ever	ever	ADV
taxlaw-2805	294	9	,	,	PUNCT
taxlaw-2805	294	10	as	as	SCONJ
taxlaw-2805	294	11	the	the	DET
taxlaw-2805	294	12	recession	recession	NOUN
taxlaw-2805	294	13	has	have	AUX
taxlaw-2805	294	14	caused	cause	VERB
taxlaw-2805	294	15	the	the	DET
taxlaw-2805	294	16	unemployment	unemployment	NOUN
taxlaw-2805	294	17	rate	rate	NOUN
taxlaw-2805	294	18	to	to	PART
taxlaw-2805	294	19	increase	increase	VERB
taxlaw-2805	294	20	,	,	PUNCT
taxlaw-2805	294	21	from	from	ADP
taxlaw-2805	294	22	5.8	5.8	NUM
taxlaw-2805	294	23	%	%	NOUN
taxlaw-2805	294	24	in	in	ADP
taxlaw-2805	294	25	2008	2008	NUM
taxlaw-2805	294	26	to	to	ADP
taxlaw-2805	294	27	9.6	9.6	NUM
taxlaw-2805	294	28	%	%	NOUN
taxlaw-2805	294	29	in	in	ADP
taxlaw-2805	294	30	2010	2010	NUM
taxlaw-2805	294	31	,	,	PUNCT
taxlaw-2805	294	32	and	and	CCONJ
taxlaw-2805	294	33	has	have	AUX
taxlaw-2805	294	34	left	leave	VERB
taxlaw-2805	294	35	approximately	approximately	ADV
taxlaw-2805	294	36	23	23	NUM
taxlaw-2805	294	37	%	%	NOUN
taxlaw-2805	294	38	of	of	ADP
taxlaw-2805	294	39	the	the	DET
taxlaw-2805	294	40	total	total	ADJ
taxlaw-2805	294	41	population	population	NOUN
taxlaw-2805	294	42	with	with	ADP
taxlaw-2805	294	43	income	income	NOUN
taxlaw-2805	294	44	below	below	ADP
taxlaw-2805	294	45	the	the	DET
taxlaw-2805	294	46	poverty	poverty	NOUN
taxlaw-2805	294	47	level	level	NOUN
taxlaw-2805	294	48	in	in	ADP
taxlaw-2805	294	49	2009	2009	NUM
taxlaw-2805	294	50	.	.	PUNCT
taxlaw-2805	295	1	64	64	NUM
taxlaw-2805	295	2	if	if	SCONJ
taxlaw-2805	295	3	the	the	DET
taxlaw-2805	295	4	refundability	refundability	NOUN
taxlaw-2805	295	5	threshold	threshold	NOUN
taxlaw-2805	295	6	were	be	AUX
taxlaw-2805	295	7	to	to	PART
taxlaw-2805	295	8	increase	increase	VERB
taxlaw-2805	295	9	to	to	ADP
taxlaw-2805	295	10	the	the	DET
taxlaw-2805	295	11	egtrra	egtrra	ADJ
taxlaw-2805	295	12	levels	level	NOUN
taxlaw-2805	295	13	,	,	PUNCT
taxlaw-2805	295	14	an	an	DET
taxlaw-2805	295	15	estimated	estimate	VERB
taxlaw-2805	295	16	18	18	NUM
taxlaw-2805	295	17	million	million	NUM
taxlaw-2805	295	18	children	child	NOUN
taxlaw-2805	295	19	aged	age	VERB
taxlaw-2805	295	20	16	16	NUM
taxlaw-2805	295	21	and	and	CCONJ
taxlaw-2805	295	22	under	under	ADP
taxlaw-2805	295	23	with	with	ADP
taxlaw-2805	295	24	working	work	VERB
taxlaw-2805	295	25	parents	parent	NOUN
taxlaw-2805	295	26	would	would	AUX
taxlaw-2805	295	27	lose	lose	VERB
taxlaw-2805	295	28	at	at	ADP
taxlaw-2805	295	29	least	least	ADJ
taxlaw-2805	295	30	part	part	NOUN
taxlaw-2805	295	31	of	of	ADP
taxlaw-2805	295	32	their	their	PRON
taxlaw-2805	295	33	refundable	refundable	ADJ
taxlaw-2805	295	34	portion	portion	NOUN
taxlaw-2805	295	35	of	of	ADP
taxlaw-2805	295	36	the	the	DET
taxlaw-2805	295	37	credit	credit	NOUN
taxlaw-2805	295	38	.	.	PUNCT
taxlaw-2805	296	1	additionally	additionally	ADV
taxlaw-2805	296	2	,	,	PUNCT
taxlaw-2805	296	3	600,000	600,000	NUM
taxlaw-2805	296	4	of	of	ADP
taxlaw-2805	296	5	these	these	DET
taxlaw-2805	296	6	children	child	NOUN
taxlaw-2805	296	7	would	would	AUX
taxlaw-2805	296	8	be	be	AUX
taxlaw-2805	296	9	pushed	push	VERB
taxlaw-2805	296	10	into	into	ADP
taxlaw-2805	296	11	poverty	poverty	NOUN
taxlaw-2805	296	12	due	due	ADP
taxlaw-2805	296	13	to	to	ADP
taxlaw-2805	296	14	this	this	DET
taxlaw-2805	296	15	change	change	NOUN
taxlaw-2805	296	16	.	.	PUNCT
taxlaw-2805	297	1	65	65	NUM
taxlaw-2805	297	2	60	60	NUM
taxlaw-2805	297	3	nat’l	nat’l	NUM
taxlaw-2805	297	4	women	woman	NOUN
taxlaw-2805	297	5	’s	’s	PART
taxlaw-2805	297	6	law	law	PROPN
taxlaw-2805	297	7	ctr	ctr	PROPN
taxlaw-2805	297	8	.	.	PROPN
taxlaw-2805	297	9	,	,	PUNCT
taxlaw-2805	297	10	family	family	NOUN
taxlaw-2805	297	11	tax	tax	NOUN
taxlaw-2805	297	12	credits	credit	NOUN
taxlaw-2805	297	13	in	in	ADP
taxlaw-2805	297	14	the	the	DET
taxlaw-2805	297	15	american	american	ADJ
taxlaw-2805	297	16	recovery	recovery	NOUN
taxlaw-2805	297	17	and	and	CCONJ
taxlaw-2805	297	18	reinvestment	reinvestment	NOUN
taxlaw-2805	297	19	act	act	NOUN
taxlaw-2805	297	20	of	of	ADP
taxlaw-2805	297	21	2009	2009	NUM
taxlaw-2805	297	22	1	1	NUM
taxlaw-2805	297	23	(	(	PUNCT
taxlaw-2805	297	24	2009	2009	NUM
taxlaw-2805	297	25	)	)	PUNCT
taxlaw-2805	297	26	,	,	PUNCT
taxlaw-2805	297	27	available	available	ADJ
taxlaw-2805	297	28	at	at	ADP
taxlaw-2805	297	29	http://www.nwlc.org/resource/family-tax-creditsamerican-recovery-and-reinvestment-act-2009-american-opportunity-tax-cre	http://www.nwlc.org/resource/family-tax-creditsamerican-recovery-and-reinvestment-act-2009-american-opportunity-tax-cre	PROPN
taxlaw-2805	297	30	.	.	PROPN
taxlaw-2805	297	31	61	61	NUM
taxlaw-2805	297	32	arloc	arloc	NOUN
taxlaw-2805	297	33	sherman	sherman	PROPN
taxlaw-2805	297	34	,	,	PUNCT
taxlaw-2805	297	35	ctr	ctr	PROPN
taxlaw-2805	297	36	.	.	PUNCT
taxlaw-2805	298	1	on	on	ADP
taxlaw-2805	298	2	budget	budget	PROPN
taxlaw-2805	298	3	&	&	CCONJ
taxlaw-2805	298	4	policy	policy	NOUN
taxlaw-2805	298	5	priorities	priority	NOUN
taxlaw-2805	298	6	,	,	PUNCT
taxlaw-2805	298	7	recovery	recovery	NOUN
taxlaw-2805	298	8	agreement	agreement	NOUN
taxlaw-2805	298	9	temporarily	temporarily	ADV
taxlaw-2805	298	10	expands	expand	VERB
taxlaw-2805	298	11	child	child	NOUN
taxlaw-2805	298	12	tax	tax	NOUN
taxlaw-2805	298	13	credit	credit	NOUN
taxlaw-2805	298	14	for	for	ADP
taxlaw-2805	298	15	large	large	ADJ
taxlaw-2805	298	16	numbers	number	NOUN
taxlaw-2805	298	17	of	of	ADP
taxlaw-2805	298	18	children	child	NOUN
taxlaw-2805	298	19	in	in	ADP
taxlaw-2805	298	20	every	every	DET
taxlaw-2805	298	21	state	state	NOUN
taxlaw-2805	298	22	2	2	NUM
taxlaw-2805	298	23	(	(	PUNCT
taxlaw-2805	298	24	2009	2009	NUM
taxlaw-2805	298	25	)	)	PUNCT
taxlaw-2805	298	26	,	,	PUNCT
taxlaw-2805	298	27	http://www.cbpp.org/files/2-12-09tax.pdf	http://www.cbpp.org/files/2-12-09tax.pdf	PROPN
taxlaw-2805	298	28	.	.	PROPN
taxlaw-2805	298	29	62	62	NUM
taxlaw-2805	298	30	family	family	NOUN
taxlaw-2805	298	31	tax	tax	NOUN
taxlaw-2805	298	32	credits	credit	NOUN
taxlaw-2805	298	33	,	,	PUNCT
taxlaw-2805	298	34	supra	supra	PROPN
taxlaw-2805	298	35	note	note	NOUN
taxlaw-2805	298	36	60	60	NUM
taxlaw-2805	298	37	,	,	PUNCT
taxlaw-2805	298	38	at	at	ADP
taxlaw-2805	298	39	1	1	NUM
taxlaw-2805	298	40	-	-	SYM
taxlaw-2805	298	41	2	2	NUM
taxlaw-2805	298	42	(	(	PUNCT
taxlaw-2805	298	43	―parents	―parent	NOUN
taxlaw-2805	298	44	with	with	ADP
taxlaw-2805	298	45	two	two	NUM
taxlaw-2805	298	46	children	child	NOUN
taxlaw-2805	298	47	earning	earn	VERB
taxlaw-2805	298	48	$	$	SYM
taxlaw-2805	298	49	10,000	10,000	NUM
taxlaw-2805	298	50	a	a	DET
taxlaw-2805	298	51	year	year	NOUN
taxlaw-2805	298	52	,	,	PUNCT
taxlaw-2805	298	53	who	who	PRON
taxlaw-2805	298	54	are	be	AUX
taxlaw-2805	298	55	eligible	eligible	ADJ
taxlaw-2805	298	56	for	for	ADP
taxlaw-2805	298	57	a	a	DET
taxlaw-2805	298	58	refundable	refundable	ADJ
taxlaw-2805	298	59	ctc	ctc	NOUN
taxlaw-2805	298	60	of	of	ADP
taxlaw-2805	298	61	$	$	SYM
taxlaw-2805	298	62	225	225	NUM
taxlaw-2805	298	63	for	for	ADP
taxlaw-2805	298	64	2008	2008	NUM
taxlaw-2805	298	65	(	(	PUNCT
taxlaw-2805	298	66	0.15($10,000-$8,500	0.15($10,000-$8,500	NUM
taxlaw-2805	298	67	)	)	PUNCT
taxlaw-2805	298	68	)	)	PUNCT
taxlaw-2805	298	69	,	,	PUNCT
taxlaw-2805	298	70	would	would	AUX
taxlaw-2805	298	71	be	be	AUX
taxlaw-2805	298	72	eligible	eligible	ADJ
taxlaw-2805	298	73	for	for	ADP
taxlaw-2805	298	74	a	a	DET
taxlaw-2805	298	75	refundable	refundable	ADJ
taxlaw-2805	298	76	ctc	ctc	NOUN
taxlaw-2805	298	77	of	of	ADP
taxlaw-2805	298	78	$	$	SYM
taxlaw-2805	298	79	1,050	1,050	NUM
taxlaw-2805	298	80	in	in	ADP
taxlaw-2805	298	81	2009	2009	NUM
taxlaw-2805	298	82	and	and	CCONJ
taxlaw-2805	298	83	2010	2010	NUM
taxlaw-2805	298	84	(	(	PUNCT
taxlaw-2805	298	85	0.15($10,000-$3,000	0.15($10,000-$3,000	NUM
taxlaw-2805	298	86	)	)	PUNCT
taxlaw-2805	298	87	)	)	PUNCT
taxlaw-2805	298	88	.	.	PUNCT
taxlaw-2805	299	1	(	(	PUNCT
taxlaw-2805	299	2	if	if	SCONJ
taxlaw-2805	299	3	they	they	PRON
taxlaw-2805	299	4	had	have	VERB
taxlaw-2805	299	5	only	only	ADV
taxlaw-2805	299	6	one	one	NUM
taxlaw-2805	299	7	child	child	NOUN
taxlaw-2805	299	8	,	,	PUNCT
taxlaw-2805	299	9	they	they	PRON
taxlaw-2805	299	10	would	would	AUX
taxlaw-2805	299	11	be	be	AUX
taxlaw-2805	299	12	eligible	eligible	ADJ
taxlaw-2805	299	13	for	for	ADP
taxlaw-2805	299	14	a	a	DET
taxlaw-2805	299	15	maximum	maximum	NOUN
taxlaw-2805	299	16	of	of	ADP
taxlaw-2805	299	17	$	$	SYM
taxlaw-2805	299	18	1,000	1,000	NUM
taxlaw-2805	299	19	.	.	PUNCT
taxlaw-2805	299	20	)	)	PUNCT
taxlaw-2805	299	21	compared	compare	VERB
taxlaw-2805	299	22	with	with	ADP
taxlaw-2805	299	23	2008	2008	NUM
taxlaw-2805	299	24	,	,	PUNCT
taxlaw-2805	299	25	this	this	DET
taxlaw-2805	299	26	change	change	NOUN
taxlaw-2805	299	27	will	will	AUX
taxlaw-2805	299	28	make	make	VERB
taxlaw-2805	299	29	2.9	2.9	NUM
taxlaw-2805	299	30	million	million	NUM
taxlaw-2805	299	31	more	more	ADJ
taxlaw-2805	299	32	children	child	NOUN
taxlaw-2805	299	33	eligible	eligible	ADJ
taxlaw-2805	299	34	for	for	ADP
taxlaw-2805	299	35	the	the	DET
taxlaw-2805	299	36	credit	credit	NOUN
taxlaw-2805	299	37	and	and	CCONJ
taxlaw-2805	299	38	increase	increase	VERB
taxlaw-2805	299	39	the	the	DET
taxlaw-2805	299	40	credit	credit	NOUN
taxlaw-2805	299	41	for	for	ADP
taxlaw-2805	299	42	an	an	DET
taxlaw-2805	299	43	additional	additional	ADJ
taxlaw-2805	299	44	10	10	NUM
taxlaw-2805	299	45	million	million	NUM
taxlaw-2805	299	46	children.‖	children.‖	NOUN
taxlaw-2805	299	47	)	)	PUNCT
taxlaw-2805	299	48	.	.	PUNCT
taxlaw-2805	300	1	63	63	NUM
taxlaw-2805	301	1	i	i	PRON
taxlaw-2805	301	2	d.	d.	PROPN
taxlaw-2805	301	3	64	64	NUM
taxlaw-2805	301	4	bureau	bureau	NOUN
taxlaw-2805	301	5	of	of	ADP
taxlaw-2805	301	6	labor	labor	PROPN
taxlaw-2805	301	7	statistics	statistic	NOUN
taxlaw-2805	301	8	,	,	PUNCT
taxlaw-2805	301	9	employment	employment	NOUN
taxlaw-2805	301	10	and	and	CCONJ
taxlaw-2805	301	11	earnings	earning	NOUN
taxlaw-2805	301	12	january	january	PROPN
taxlaw-2805	301	13	2011	2011	NUM
taxlaw-2805	301	14	:	:	PUNCT
taxlaw-2805	302	1	household	household	NOUN
taxlaw-2805	302	2	data	datum	NOUN
taxlaw-2805	302	3	annual	annual	ADJ
taxlaw-2805	302	4	averages	average	NOUN
taxlaw-2805	302	5	,	,	PUNCT
taxlaw-2805	302	6	available	available	ADJ
taxlaw-2805	302	7	at	at	ADP
taxlaw-2805	302	8	http://www.bls.gov/cps/cpsa2010.pdf	http://www.bls.gov/cps/cpsa2010.pdf	PROPN
taxlaw-2805	302	9	65	65	NUM
taxlaw-2805	302	10	arloc	arloc	PROPN
taxlaw-2805	302	11	sherman	sherman	PROPN
taxlaw-2805	302	12	&	&	CCONJ
taxlaw-2805	302	13	marybeth	marybeth	PROPN
taxlaw-2805	302	14	j.	j.	PROPN
taxlaw-2805	302	15	mattingly	mattingly	PROPN
taxlaw-2805	302	16	,	,	PUNCT
taxlaw-2805	302	17	over	over	ADP
taxlaw-2805	302	18	3	3	NUM
taxlaw-2805	302	19	million	million	NUM
taxlaw-2805	302	20	low	low	ADJ
taxlaw-2805	302	21	-	-	PUNCT
taxlaw-2805	302	22	income	income	NOUN
taxlaw-2805	302	23	children	child	NOUN
taxlaw-2805	302	24	in	in	ADP
taxlaw-2805	302	25	rural	rural	ADJ
taxlaw-2805	302	26	areas	area	NOUN
taxlaw-2805	302	27	face	face	VERB
taxlaw-2805	302	28	cut	cut	VERB
taxlaw-2805	302	29	in	in	ADP
taxlaw-2805	302	30	child	child	NOUN
taxlaw-2805	302	31	tax	tax	NOUN
taxlaw-2805	302	32	credit	credit	NOUN
taxlaw-2805	302	33	if	if	SCONJ
taxlaw-2805	302	34	recovery	recovery	NOUN
taxlaw-2805	302	35	act	act	PROPN
taxlaw-2805	302	36	improvement	improvement	NOUN
taxlaw-2805	302	37	expires	expire	VERB
taxlaw-2805	302	38	,	,	PUNCT
taxlaw-2805	302	39	ctr	ctr	PROPN
taxlaw-2805	302	40	.	.	PUNCT
taxlaw-2805	303	1	on	on	ADP
taxlaw-2805	303	2	budget	budget	PROPN
taxlaw-2805	303	3	&	&	CCONJ
taxlaw-2805	303	4	policy	policy	NOUN
taxlaw-2805	303	5	priorities	priority	NOUN
taxlaw-2805	303	6	(	(	PUNCT
taxlaw-2805	303	7	2010	2010	NUM
taxlaw-2805	303	8	)	)	PUNCT
taxlaw-2805	303	9	,	,	PUNCT
taxlaw-2805	303	10	available	available	ADJ
taxlaw-2805	303	11	at	at	ADP
taxlaw-2805	303	12	http://www.cbpp.org/cms/index.cfm?fa=view&id=3210	http://www.cbpp.org/cms/index.cfm?fa=view&id=3210	NOUN
taxlaw-2805	303	13	.	.	PUNCT
taxlaw-2805	304	1	2011	2011	NUM
taxlaw-2805	304	2	]	]	PUNCT
taxlaw-2805	304	3	time	time	NOUN
taxlaw-2805	304	4	for	for	SCONJ
taxlaw-2805	304	5	the	the	DET
taxlaw-2805	304	6	child	child	NOUN
taxlaw-2805	304	7	tax	tax	NOUN
taxlaw-2805	304	8	credit	credit	NOUN
taxlaw-2805	304	9	to	to	PART
taxlaw-2805	304	10	grow	grow	VERB
taxlaw-2805	304	11	up	up	ADP
taxlaw-2805	304	12	319	319	NUM
taxlaw-2805	304	13	the	the	DET
taxlaw-2805	304	14	refundability	refundability	NOUN
taxlaw-2805	304	15	feature	feature	NOUN
taxlaw-2805	304	16	of	of	ADP
taxlaw-2805	304	17	the	the	DET
taxlaw-2805	304	18	ctc	ctc	NOUN
taxlaw-2805	304	19	is	be	AUX
taxlaw-2805	304	20	also	also	ADV
taxlaw-2805	304	21	important	important	ADJ
taxlaw-2805	304	22	in	in	ADP
taxlaw-2805	304	23	the	the	DET
taxlaw-2805	304	24	fight	fight	NOUN
taxlaw-2805	304	25	against	against	ADP
taxlaw-2805	304	26	poverty	poverty	NOUN
taxlaw-2805	304	27	because	because	SCONJ
taxlaw-2805	304	28	the	the	DET
taxlaw-2805	304	29	cash	cash	NOUN
taxlaw-2805	304	30	received	receive	VERB
taxlaw-2805	304	31	by	by	ADP
taxlaw-2805	304	32	families	family	NOUN
taxlaw-2805	304	33	helps	help	VERB
taxlaw-2805	304	34	to	to	PART
taxlaw-2805	304	35	stabilize	stabilize	VERB
taxlaw-2805	304	36	income	income	NOUN
taxlaw-2805	304	37	.	.	PUNCT
taxlaw-2805	305	1	on	on	ADP
taxlaw-2805	305	2	a	a	DET
taxlaw-2805	305	3	macroeconomic	macroeconomic	ADJ
taxlaw-2805	305	4	level	level	NOUN
taxlaw-2805	305	5	,	,	PUNCT
taxlaw-2805	305	6	refundable	refundable	ADJ
taxlaw-2805	305	7	credits	credit	NOUN
taxlaw-2805	305	8	have	have	VERB
taxlaw-2805	305	9	an	an	DET
taxlaw-2805	305	10	important	important	ADJ
taxlaw-2805	305	11	effect	effect	NOUN
taxlaw-2805	305	12	on	on	ADP
taxlaw-2805	305	13	stability	stability	NOUN
taxlaw-2805	305	14	,	,	PUNCT
taxlaw-2805	305	15	in	in	ADP
taxlaw-2805	305	16	the	the	DET
taxlaw-2805	305	17	face	face	NOUN
taxlaw-2805	305	18	of	of	ADP
taxlaw-2805	305	19	economywide	economywide	ADJ
taxlaw-2805	305	20	economic	economic	ADJ
taxlaw-2805	305	21	shocks	shock	NOUN
taxlaw-2805	305	22	,	,	PUNCT
taxlaw-2805	305	23	by	by	ADP
taxlaw-2805	305	24	smoothing	smooth	VERB
taxlaw-2805	305	25	consumption	consumption	NOUN
taxlaw-2805	305	26	.	.	PUNCT
taxlaw-2805	306	1	for	for	ADP
taxlaw-2805	306	2	low	low	ADJ
taxlaw-2805	306	3	-	-	PUNCT
taxlaw-2805	306	4	income	income	NOUN
taxlaw-2805	306	5	families	family	NOUN
taxlaw-2805	306	6	,	,	PUNCT
taxlaw-2805	306	7	refundable	refundable	ADJ
taxlaw-2805	306	8	credits	credit	NOUN
taxlaw-2805	306	9	are	be	AUX
taxlaw-2805	306	10	especially	especially	ADV
taxlaw-2805	306	11	important	important	ADJ
taxlaw-2805	306	12	because	because	SCONJ
taxlaw-2805	306	13	during	during	ADP
taxlaw-2805	306	14	times	time	NOUN
taxlaw-2805	306	15	of	of	ADP
taxlaw-2805	306	16	financial	financial	ADJ
taxlaw-2805	306	17	hardship	hardship	NOUN
taxlaw-2805	306	18	these	these	DET
taxlaw-2805	306	19	families	family	NOUN
taxlaw-2805	306	20	may	may	AUX
taxlaw-2805	306	21	not	not	PART
taxlaw-2805	306	22	have	have	VERB
taxlaw-2805	306	23	easy	easy	ADJ
taxlaw-2805	306	24	access	access	NOUN
taxlaw-2805	306	25	to	to	ADP
taxlaw-2805	306	26	credit	credit	NOUN
taxlaw-2805	306	27	and	and	CCONJ
taxlaw-2805	306	28	,	,	PUNCT
taxlaw-2805	306	29	without	without	ADP
taxlaw-2805	306	30	assistance	assistance	NOUN
taxlaw-2805	306	31	,	,	PUNCT
taxlaw-2805	306	32	such	such	ADJ
taxlaw-2805	306	33	hardships	hardship	NOUN
taxlaw-2805	306	34	may	may	AUX
taxlaw-2805	306	35	persist	persist	VERB
taxlaw-2805	306	36	over	over	ADP
taxlaw-2805	306	37	long	long	ADJ
taxlaw-2805	306	38	periods	period	NOUN
taxlaw-2805	306	39	of	of	ADP
taxlaw-2805	306	40	time	time	NOUN
taxlaw-2805	306	41	and	and	CCONJ
taxlaw-2805	306	42	may	may	AUX
taxlaw-2805	306	43	even	even	ADV
taxlaw-2805	306	44	be	be	AUX
taxlaw-2805	306	45	passed	pass	VERB
taxlaw-2805	306	46	on	on	ADP
taxlaw-2805	306	47	to	to	ADP
taxlaw-2805	306	48	younger	young	ADJ
taxlaw-2805	306	49	generations	generation	NOUN
taxlaw-2805	306	50	.	.	PUNCT
taxlaw-2805	307	1	66	66	NUM
taxlaw-2805	307	2	a	a	DET
taxlaw-2805	307	3	refundable	refundable	ADJ
taxlaw-2805	307	4	credit	credit	NOUN
taxlaw-2805	307	5	may	may	AUX
taxlaw-2805	307	6	reduce	reduce	VERB
taxlaw-2805	307	7	the	the	DET
taxlaw-2805	307	8	impact	impact	NOUN
taxlaw-2805	307	9	of	of	ADP
taxlaw-2805	307	10	tax	tax	NOUN
taxlaw-2805	307	11	burdens	burden	NOUN
taxlaw-2805	307	12	in	in	ADP
taxlaw-2805	307	13	recessionary	recessionary	ADJ
taxlaw-2805	307	14	periods	period	NOUN
taxlaw-2805	307	15	as	as	ADV
taxlaw-2805	307	16	well	well	ADV
taxlaw-2805	307	17	as	as	ADP
taxlaw-2805	307	18	lessen	lessen	VERB
taxlaw-2805	307	19	the	the	DET
taxlaw-2805	307	20	impact	impact	NOUN
taxlaw-2805	307	21	of	of	ADP
taxlaw-2805	307	22	wage	wage	NOUN
taxlaw-2805	307	23	reductions	reduction	NOUN
taxlaw-2805	307	24	,	,	PUNCT
taxlaw-2805	307	25	job	job	NOUN
taxlaw-2805	307	26	disruptions	disruption	NOUN
taxlaw-2805	307	27	,	,	PUNCT
taxlaw-2805	307	28	or	or	CCONJ
taxlaw-2805	307	29	job	job	NOUN
taxlaw-2805	307	30	turnover	turnover	NOUN
taxlaw-2805	307	31	.	.	PUNCT
taxlaw-2805	308	1	67	67	NUM
taxlaw-2805	308	2	2	2	NUM
taxlaw-2805	308	3	.	.	PUNCT
taxlaw-2805	309	1	the	the	DET
taxlaw-2805	309	2	ctc	ctc	PROPN
taxlaw-2805	309	3	as	as	ADP
taxlaw-2805	309	4	a	a	DET
taxlaw-2805	309	5	work	work	NOUN
taxlaw-2805	309	6	incentive	incentive	NOUN
taxlaw-2805	309	7	the	the	DET
taxlaw-2805	309	8	eitc	eitc	NOUN
taxlaw-2805	309	9	was	be	AUX
taxlaw-2805	309	10	enacted	enact	VERB
taxlaw-2805	309	11	in	in	ADP
taxlaw-2805	309	12	1975	1975	NUM
taxlaw-2805	309	13	and	and	CCONJ
taxlaw-2805	309	14	was	be	AUX
taxlaw-2805	309	15	designed	design	VERB
taxlaw-2805	309	16	to	to	PART
taxlaw-2805	309	17	encourage	encourage	VERB
taxlaw-2805	309	18	taxpayers	taxpayer	NOUN
taxlaw-2805	309	19	to	to	PART
taxlaw-2805	309	20	become	become	VERB
taxlaw-2805	309	21	,	,	PUNCT
taxlaw-2805	309	22	and	and	CCONJ
taxlaw-2805	309	23	remain	remain	VERB
taxlaw-2805	309	24	,	,	PUNCT
taxlaw-2805	309	25	employed	employ	VERB
taxlaw-2805	309	26	by	by	ADP
taxlaw-2805	309	27	helping	help	VERB
taxlaw-2805	309	28	to	to	PART
taxlaw-2805	309	29	offset	offset	VERB
taxlaw-2805	309	30	the	the	DET
taxlaw-2805	309	31	payroll	payroll	NOUN
taxlaw-2805	309	32	taxes	taxis	NOUN
taxlaw-2805	309	33	of	of	ADP
taxlaw-2805	309	34	low	low	ADJ
taxlaw-2805	309	35	-	-	PUNCT
taxlaw-2805	309	36	wage	wage	NOUN
taxlaw-2805	309	37	taxpayers	taxpayer	NOUN
taxlaw-2805	309	38	.	.	PUNCT
taxlaw-2805	310	1	68	68	NUM
taxlaw-2805	310	2	today	today	NOUN
taxlaw-2805	310	3	,	,	PUNCT
taxlaw-2805	310	4	the	the	DET
taxlaw-2805	310	5	eitc	eitc	NOUN
taxlaw-2805	310	6	may	may	AUX
taxlaw-2805	310	7	have	have	VERB
taxlaw-2805	310	8	the	the	DET
taxlaw-2805	310	9	effect	effect	NOUN
taxlaw-2805	310	10	of	of	ADP
taxlaw-2805	310	11	providing	provide	VERB
taxlaw-2805	310	12	a	a	DET
taxlaw-2805	310	13	supplementary	supplementary	ADJ
taxlaw-2805	310	14	boost	boost	NOUN
taxlaw-2805	310	15	to	to	AUX
taxlaw-2805	310	16	income	income	VERB
taxlaw-2805	310	17	by	by	ADP
taxlaw-2805	310	18	up	up	ADP
taxlaw-2805	310	19	to	to	PART
taxlaw-2805	310	20	40	40	NUM
taxlaw-2805	310	21	%	%	NOUN
taxlaw-2805	310	22	for	for	ADP
taxlaw-2805	310	23	families	family	NOUN
taxlaw-2805	310	24	with	with	ADP
taxlaw-2805	310	25	the	the	DET
taxlaw-2805	310	26	lowest	low	ADJ
taxlaw-2805	310	27	,	,	PUNCT
taxlaw-2805	310	28	but	but	CCONJ
taxlaw-2805	310	29	still	still	ADV
taxlaw-2805	310	30	positive	positive	ADJ
taxlaw-2805	310	31	,	,	PUNCT
taxlaw-2805	310	32	level	level	NOUN
taxlaw-2805	310	33	of	of	ADP
taxlaw-2805	310	34	earnings	earning	NOUN
taxlaw-2805	310	35	.	.	PUNCT
taxlaw-2805	311	1	69	69	NUM
taxlaw-2805	311	2	empirical	empirical	ADJ
taxlaw-2805	311	3	work	work	NOUN
taxlaw-2805	311	4	has	have	AUX
taxlaw-2805	311	5	shown	show	VERB
taxlaw-2805	311	6	that	that	SCONJ
taxlaw-2805	311	7	the	the	DET
taxlaw-2805	311	8	eitc	eitc	NOUN
taxlaw-2805	311	9	has	have	VERB
taxlaw-2805	311	10	a	a	DET
taxlaw-2805	311	11	strong	strong	ADJ
taxlaw-2805	311	12	positive	positive	ADJ
taxlaw-2805	311	13	effect	effect	NOUN
taxlaw-2805	311	14	on	on	ADP
taxlaw-2805	311	15	work	work	NOUN
taxlaw-2805	311	16	by	by	ADP
taxlaw-2805	311	17	single	single	ADJ
taxlaw-2805	311	18	66	66	NUM
taxlaw-2805	311	19	lily	lily	ADJ
taxlaw-2805	311	20	l.	l.	PROPN
taxlaw-2805	311	21	batchelder	batchelder	PROPN
taxlaw-2805	311	22	et	et	PROPN
taxlaw-2805	311	23	al	al	PROPN
taxlaw-2805	311	24	.	.	PROPN
taxlaw-2805	311	25	,	,	PUNCT
taxlaw-2805	311	26	efficiency	efficiency	NOUN
taxlaw-2805	311	27	and	and	CCONJ
taxlaw-2805	311	28	tax	tax	NOUN
taxlaw-2805	311	29	incentives	incentive	NOUN
taxlaw-2805	311	30	:	:	PUNCT
taxlaw-2805	311	31	the	the	DET
taxlaw-2805	311	32	case	case	NOUN
taxlaw-2805	311	33	for	for	ADP
taxlaw-2805	311	34	refundable	refundable	ADJ
taxlaw-2805	311	35	tax	tax	NOUN
taxlaw-2805	311	36	credits	credit	NOUN
taxlaw-2805	311	37	,	,	PUNCT
taxlaw-2805	311	38	59	59	NUM
taxlaw-2805	311	39	stan	stan	PROPN
taxlaw-2805	311	40	.	.	PUNCT
taxlaw-2805	312	1	l.	l.	PROPN
taxlaw-2805	312	2	rev	rev	PROPN
taxlaw-2805	312	3	.	.	PROPN
taxlaw-2805	312	4	23	23	NUM
taxlaw-2805	312	5	,	,	PUNCT
taxlaw-2805	312	6	58	58	NUM
taxlaw-2805	312	7	(	(	PUNCT
taxlaw-2805	312	8	2007	2007	NUM
taxlaw-2805	312	9	)	)	PUNCT
taxlaw-2805	312	10	.	.	PUNCT
taxlaw-2805	313	1	there	there	PRON
taxlaw-2805	313	2	are	be	VERB
taxlaw-2805	313	3	also	also	ADV
taxlaw-2805	313	4	a	a	DET
taxlaw-2805	313	5	number	number	NOUN
taxlaw-2805	313	6	of	of	ADP
taxlaw-2805	313	7	arguments	argument	NOUN
taxlaw-2805	313	8	against	against	ADP
taxlaw-2805	313	9	the	the	DET
taxlaw-2805	313	10	use	use	NOUN
taxlaw-2805	313	11	of	of	ADP
taxlaw-2805	313	12	refundable	refundable	ADJ
taxlaw-2805	313	13	tax	tax	NOUN
taxlaw-2805	313	14	credits	credit	NOUN
taxlaw-2805	313	15	,	,	PUNCT
taxlaw-2805	313	16	some	some	PRON
taxlaw-2805	313	17	of	of	ADP
taxlaw-2805	313	18	which	which	PRON
taxlaw-2805	313	19	the	the	DET
taxlaw-2805	313	20	article	article	NOUN
taxlaw-2805	313	21	discusses	discuss	VERB
taxlaw-2805	313	22	.	.	PUNCT
taxlaw-2805	314	1	one	one	NUM
taxlaw-2805	314	2	concern	concern	NOUN
taxlaw-2805	314	3	is	be	AUX
taxlaw-2805	314	4	that	that	SCONJ
taxlaw-2805	314	5	the	the	DET
taxlaw-2805	314	6	government	government	NOUN
taxlaw-2805	314	7	should	should	AUX
taxlaw-2805	314	8	not	not	PART
taxlaw-2805	314	9	be	be	AUX
taxlaw-2805	314	10	engaging	engage	VERB
taxlaw-2805	314	11	in	in	ADP
taxlaw-2805	314	12	redistribution	redistribution	NOUN
taxlaw-2805	314	13	of	of	ADP
taxlaw-2805	314	14	wealth	wealth	NOUN
taxlaw-2805	314	15	between	between	ADP
taxlaw-2805	314	16	different	different	ADJ
taxlaw-2805	314	17	income	income	NOUN
taxlaw-2805	314	18	groups	group	NOUN
taxlaw-2805	314	19	.	.	PUNCT
taxlaw-2805	315	1	however	however	ADV
taxlaw-2805	315	2	,	,	PUNCT
taxlaw-2805	315	3	that	that	DET
taxlaw-2805	315	4	argument	argument	NOUN
taxlaw-2805	315	5	is	be	AUX
taxlaw-2805	315	6	not	not	PART
taxlaw-2805	315	7	strong	strong	ADJ
taxlaw-2805	315	8	enough	enough	ADV
taxlaw-2805	315	9	to	to	PART
taxlaw-2805	315	10	reject	reject	VERB
taxlaw-2805	315	11	the	the	DET
taxlaw-2805	315	12	use	use	NOUN
taxlaw-2805	315	13	of	of	ADP
taxlaw-2805	315	14	refundable	refundable	ADJ
taxlaw-2805	315	15	credits	credit	NOUN
taxlaw-2805	315	16	to	to	PART
taxlaw-2805	315	17	subsidize	subsidize	VERB
taxlaw-2805	315	18	socially	socially	ADV
taxlaw-2805	315	19	beneficial	beneficial	ADJ
taxlaw-2805	315	20	behavior	behavior	NOUN
taxlaw-2805	315	21	.	.	PUNCT
taxlaw-2805	316	1	another	another	DET
taxlaw-2805	316	2	argument	argument	NOUN
taxlaw-2805	316	3	against	against	ADP
taxlaw-2805	316	4	the	the	DET
taxlaw-2805	316	5	use	use	NOUN
taxlaw-2805	316	6	of	of	ADP
taxlaw-2805	316	7	credits	credit	NOUN
taxlaw-2805	316	8	suggests	suggest	VERB
taxlaw-2805	316	9	that	that	SCONJ
taxlaw-2805	316	10	all	all	DET
taxlaw-2805	316	11	americans	americans	PROPN
taxlaw-2805	316	12	should	should	AUX
taxlaw-2805	316	13	pay	pay	VERB
taxlaw-2805	316	14	some	some	DET
taxlaw-2805	316	15	taxes	taxis	NOUN
taxlaw-2805	316	16	,	,	PUNCT
taxlaw-2805	316	17	as	as	ADP
taxlaw-2805	316	18	part	part	NOUN
taxlaw-2805	316	19	of	of	ADP
taxlaw-2805	316	20	their	their	PRON
taxlaw-2805	316	21	duty	duty	NOUN
taxlaw-2805	316	22	to	to	ADP
taxlaw-2805	316	23	the	the	DET
taxlaw-2805	316	24	country	country	NOUN
taxlaw-2805	316	25	and	and	CCONJ
taxlaw-2805	316	26	as	as	ADP
taxlaw-2805	316	27	a	a	DET
taxlaw-2805	316	28	way	way	NOUN
taxlaw-2805	316	29	to	to	PART
taxlaw-2805	316	30	feel	feel	VERB
taxlaw-2805	316	31	invested	invest	VERB
taxlaw-2805	316	32	in	in	ADP
taxlaw-2805	316	33	the	the	DET
taxlaw-2805	316	34	country	country	NOUN
taxlaw-2805	316	35	’s	’s	PART
taxlaw-2805	316	36	decision	decision	NOUN
taxlaw-2805	316	37	making	making	NOUN
taxlaw-2805	316	38	.	.	PUNCT
taxlaw-2805	317	1	however	however	ADV
taxlaw-2805	317	2	,	,	PUNCT
taxlaw-2805	317	3	this	this	DET
taxlaw-2805	317	4	argument	argument	NOUN
taxlaw-2805	317	5	fails	fail	VERB
taxlaw-2805	317	6	to	to	PART
taxlaw-2805	317	7	acknowledge	acknowledge	VERB
taxlaw-2805	317	8	that	that	PRON
taxlaw-2805	317	9	low	low	ADJ
taxlaw-2805	317	10	-	-	PUNCT
taxlaw-2805	317	11	income	income	NOUN
taxlaw-2805	317	12	families	family	NOUN
taxlaw-2805	317	13	do	do	AUX
taxlaw-2805	317	14	pay	pay	VERB
taxlaw-2805	317	15	taxes	taxis	NOUN
taxlaw-2805	317	16	outside	outside	ADV
taxlaw-2805	317	17	of	of	ADP
taxlaw-2805	317	18	the	the	DET
taxlaw-2805	317	19	federal	federal	ADJ
taxlaw-2805	317	20	income	income	NOUN
taxlaw-2805	317	21	tax	tax	NOUN
taxlaw-2805	317	22	,	,	PUNCT
taxlaw-2805	317	23	such	such	ADJ
taxlaw-2805	317	24	as	as	ADP
taxlaw-2805	317	25	other	other	ADJ
taxlaw-2805	317	26	federal	federal	ADJ
taxlaw-2805	317	27	,	,	PUNCT
taxlaw-2805	317	28	state	state	NOUN
taxlaw-2805	317	29	and	and	CCONJ
taxlaw-2805	317	30	local	local	ADJ
taxlaw-2805	317	31	taxes	taxis	NOUN
taxlaw-2805	317	32	.	.	PUNCT
taxlaw-2805	318	1	further	far	ADV
taxlaw-2805	318	2	,	,	PUNCT
taxlaw-2805	318	3	over	over	ADP
taxlaw-2805	318	4	time	time	NOUN
taxlaw-2805	318	5	,	,	PUNCT
taxlaw-2805	318	6	many	many	ADJ
taxlaw-2805	318	7	of	of	ADP
taxlaw-2805	318	8	the	the	DET
taxlaw-2805	318	9	families	family	NOUN
taxlaw-2805	318	10	who	who	PRON
taxlaw-2805	318	11	receive	receive	VERB
taxlaw-2805	318	12	the	the	DET
taxlaw-2805	318	13	credit	credit	NOUN
taxlaw-2805	318	14	have	have	VERB
taxlaw-2805	318	15	a	a	DET
taxlaw-2805	318	16	net	net	ADJ
taxlaw-2805	318	17	positive	positive	ADJ
taxlaw-2805	318	18	federal	federal	ADJ
taxlaw-2805	318	19	income	income	NOUN
taxlaw-2805	318	20	tax	tax	NOUN
taxlaw-2805	318	21	liability	liability	NOUN
taxlaw-2805	318	22	.	.	PUNCT
taxlaw-2805	319	1	this	this	DET
taxlaw-2805	319	2	note	note	NOUN
taxlaw-2805	319	3	is	be	AUX
taxlaw-2805	319	4	written	write	VERB
taxlaw-2805	319	5	under	under	ADP
taxlaw-2805	319	6	the	the	DET
taxlaw-2805	319	7	assumption	assumption	NOUN
taxlaw-2805	319	8	that	that	SCONJ
taxlaw-2805	319	9	wealth	wealth	NOUN
taxlaw-2805	319	10	redistribution	redistribution	NOUN
taxlaw-2805	319	11	via	via	ADP
taxlaw-2805	319	12	the	the	DET
taxlaw-2805	319	13	tax	tax	NOUN
taxlaw-2805	319	14	code	code	NOUN
taxlaw-2805	319	15	in	in	ADP
taxlaw-2805	319	16	this	this	DET
taxlaw-2805	319	17	context	context	NOUN
taxlaw-2805	319	18	is	be	AUX
taxlaw-2805	319	19	desirable	desirable	ADJ
taxlaw-2805	319	20	.	.	PUNCT
taxlaw-2805	320	1	67	67	NUM
taxlaw-2805	320	2	anne	anne	PROPN
taxlaw-2805	320	3	alstott	alstott	PROPN
taxlaw-2805	320	4	,	,	PUNCT
taxlaw-2805	320	5	why	why	SCONJ
taxlaw-2805	320	6	the	the	DET
taxlaw-2805	320	7	eitc	eitc	NOUN
taxlaw-2805	320	8	does	do	AUX
taxlaw-2805	320	9	n’t	not	PART
taxlaw-2805	320	10	make	make	VERB
taxlaw-2805	320	11	work	work	NOUN
taxlaw-2805	320	12	pay	pay	NOUN
taxlaw-2805	320	13	,	,	PUNCT
taxlaw-2805	320	14	73	73	NUM
taxlaw-2805	320	15	law	law	NOUN
taxlaw-2805	320	16	&	&	CCONJ
taxlaw-2805	320	17	contemp	contemp	NOUN
taxlaw-2805	320	18	.	.	PUNCT
taxlaw-2805	321	1	probs	prob	NOUN
taxlaw-2805	321	2	.	.	PUNCT
taxlaw-2805	322	1	285	285	NUM
taxlaw-2805	322	2	,	,	PUNCT
taxlaw-2805	322	3	308	308	NUM
taxlaw-2805	322	4	(	(	PUNCT
taxlaw-2805	322	5	2010	2010	NUM
taxlaw-2805	322	6	)	)	PUNCT
taxlaw-2805	322	7	.	.	PUNCT
taxlaw-2805	323	1	68	68	NUM
taxlaw-2805	323	2	ctr	ctr	PROPN
taxlaw-2805	323	3	.	.	PUNCT
taxlaw-2805	324	1	on	on	ADP
taxlaw-2805	324	2	budget	budget	PROPN
taxlaw-2805	324	3	&	&	CCONJ
taxlaw-2805	324	4	policy	policy	NOUN
taxlaw-2805	324	5	priorities	priority	NOUN
taxlaw-2805	324	6	,	,	PUNCT
taxlaw-2805	324	7	policy	policy	NOUN
taxlaw-2805	324	8	basics	basic	NOUN
taxlaw-2805	324	9	:	:	PUNCT
taxlaw-2805	324	10	the	the	DET
taxlaw-2805	324	11	earned	earn	VERB
taxlaw-2805	324	12	income	income	NOUN
taxlaw-2805	324	13	tax	tax	NOUN
taxlaw-2805	324	14	credit	credit	NOUN
taxlaw-2805	324	15	1	1	NUM
taxlaw-2805	324	16	(	(	PUNCT
taxlaw-2805	324	17	dec	dec	PROPN
taxlaw-2805	324	18	.	.	PROPN
taxlaw-2805	324	19	4	4	NUM
taxlaw-2805	324	20	,	,	PUNCT
taxlaw-2805	324	21	2009	2009	NUM
taxlaw-2805	324	22	)	)	PUNCT
taxlaw-2805	324	23	,	,	PUNCT
taxlaw-2805	324	24	available	available	ADJ
taxlaw-2805	324	25	at	at	ADP
taxlaw-2805	324	26	http://www.cbpp.org/files/policybasics-eitc.pdf	http://www.cbpp.org/files/policybasics-eitc.pdf	PROPN
taxlaw-2805	324	27	.	.	PROPN
taxlaw-2805	324	28	69	69	NUM
taxlaw-2805	324	29	maag	maag	NOUN
taxlaw-2805	324	30	,	,	PUNCT
taxlaw-2805	324	31	tax	tax	NOUN
taxlaw-2805	324	32	credits	credit	NOUN
taxlaw-2805	324	33	,	,	PUNCT
taxlaw-2805	324	34	the	the	DET
taxlaw-2805	324	35	minimum	minimum	ADJ
taxlaw-2805	324	36	wage	wage	NOUN
taxlaw-2805	324	37	,	,	PUNCT
taxlaw-2805	324	38	and	and	CCONJ
taxlaw-2805	324	39	inflation	inflation	NOUN
taxlaw-2805	324	40	,	,	PUNCT
taxlaw-2805	324	41	supra	supra	PROPN
taxlaw-2805	324	42	note	note	NOUN
taxlaw-2805	324	43	54	54	NUM
taxlaw-2805	324	44	,	,	PUNCT
taxlaw-2805	324	45	at	at	ADP
taxlaw-2805	324	46	2	2	NUM
taxlaw-2805	324	47	.	.	SYM
taxlaw-2805	324	48	320	320	NUM
taxlaw-2805	324	49	columbia	columbia	PROPN
taxlaw-2805	324	50	journal	journal	PROPN
taxlaw-2805	324	51	of	of	ADP
taxlaw-2805	324	52	tax	tax	NOUN
taxlaw-2805	324	53	law	law	NOUN
taxlaw-2805	324	54	[	[	X
taxlaw-2805	324	55	vol.2:301	vol.2:301	PROPN
taxlaw-2805	324	56	parents	parent	VERB
taxlaw-2805	324	57	70	70	NUM
taxlaw-2805	324	58	and	and	CCONJ
taxlaw-2805	324	59	this	this	PRON
taxlaw-2805	324	60	is	be	AUX
taxlaw-2805	324	61	likely	likely	ADJ
taxlaw-2805	324	62	to	to	PART
taxlaw-2805	324	63	be	be	AUX
taxlaw-2805	324	64	equally	equally	ADV
taxlaw-2805	324	65	true	true	ADJ
taxlaw-2805	324	66	for	for	ADP
taxlaw-2805	324	67	the	the	DET
taxlaw-2805	324	68	ctc	ctc	NOUN
taxlaw-2805	324	69	due	due	ADP
taxlaw-2805	324	70	to	to	ADP
taxlaw-2805	324	71	the	the	DET
taxlaw-2805	324	72	structural	structural	ADJ
taxlaw-2805	324	73	similarities	similarity	NOUN
taxlaw-2805	324	74	between	between	ADP
taxlaw-2805	324	75	the	the	DET
taxlaw-2805	324	76	two	two	NUM
taxlaw-2805	324	77	programs	program	NOUN
taxlaw-2805	324	78	.	.	PUNCT
taxlaw-2805	325	1	because	because	SCONJ
taxlaw-2805	325	2	both	both	DET
taxlaw-2805	325	3	programs	program	NOUN
taxlaw-2805	325	4	condition	condition	NOUN
taxlaw-2805	325	5	benefits	benefit	NOUN
taxlaw-2805	325	6	on	on	ADP
taxlaw-2805	325	7	having	having	AUX
taxlaw-2805	325	8	earned	earn	VERB
taxlaw-2805	325	9	income	income	NOUN
taxlaw-2805	325	10	,	,	PUNCT
taxlaw-2805	325	11	they	they	PRON
taxlaw-2805	325	12	both	both	PRON
taxlaw-2805	325	13	help	help	VERB
taxlaw-2805	325	14	to	to	PART
taxlaw-2805	325	15	incentivize	incentivize	VERB
taxlaw-2805	325	16	employment	employment	NOUN
taxlaw-2805	325	17	by	by	ADP
taxlaw-2805	325	18	the	the	DET
taxlaw-2805	325	19	taxpayers	taxpayer	NOUN
taxlaw-2805	325	20	benefitting	benefit	VERB
taxlaw-2805	325	21	from	from	ADP
taxlaw-2805	325	22	them	they	PRON
taxlaw-2805	325	23	.	.	PUNCT
taxlaw-2805	326	1	if	if	SCONJ
taxlaw-2805	326	2	the	the	DET
taxlaw-2805	326	3	goal	goal	NOUN
taxlaw-2805	326	4	of	of	ADP
taxlaw-2805	326	5	the	the	DET
taxlaw-2805	326	6	ctc	ctc	NOUN
taxlaw-2805	326	7	is	be	AUX
taxlaw-2805	326	8	to	to	PART
taxlaw-2805	326	9	encourage	encourage	VERB
taxlaw-2805	326	10	taxpayers	taxpayer	NOUN
taxlaw-2805	326	11	to	to	PART
taxlaw-2805	326	12	work	work	VERB
taxlaw-2805	326	13	,	,	PUNCT
taxlaw-2805	326	14	then	then	ADV
taxlaw-2805	326	15	the	the	DET
taxlaw-2805	326	16	credit	credit	NOUN
taxlaw-2805	326	17	must	must	AUX
taxlaw-2805	326	18	be	be	AUX
taxlaw-2805	326	19	structured	structure	VERB
taxlaw-2805	326	20	in	in	ADP
taxlaw-2805	326	21	a	a	DET
taxlaw-2805	326	22	way	way	NOUN
taxlaw-2805	326	23	that	that	PRON
taxlaw-2805	326	24	increases	increase	VERB
taxlaw-2805	326	25	the	the	DET
taxlaw-2805	326	26	disposable	disposable	ADJ
taxlaw-2805	326	27	income	income	NOUN
taxlaw-2805	326	28	for	for	ADP
taxlaw-2805	326	29	low	low	ADJ
taxlaw-2805	326	30	-	-	PUNCT
taxlaw-2805	326	31	income	income	NOUN
taxlaw-2805	326	32	families	family	NOUN
taxlaw-2805	326	33	while	while	SCONJ
taxlaw-2805	326	34	at	at	ADP
taxlaw-2805	326	35	the	the	DET
taxlaw-2805	326	36	same	same	ADJ
taxlaw-2805	326	37	time	time	NOUN
taxlaw-2805	326	38	preserving	preserve	VERB
taxlaw-2805	326	39	incentives	incentive	NOUN
taxlaw-2805	326	40	to	to	PART
taxlaw-2805	326	41	earn	earn	VERB
taxlaw-2805	326	42	more	more	ADJ
taxlaw-2805	326	43	income	income	NOUN
taxlaw-2805	326	44	.	.	PUNCT
taxlaw-2805	327	1	71	71	NUM
taxlaw-2805	327	2	permanently	permanently	ADV
taxlaw-2805	327	3	fixing	fix	VERB
taxlaw-2805	327	4	the	the	DET
taxlaw-2805	327	5	refundability	refundability	NOUN
taxlaw-2805	327	6	threshold	threshold	NOUN
taxlaw-2805	327	7	at	at	ADP
taxlaw-2805	327	8	a	a	DET
taxlaw-2805	327	9	reduced	reduce	VERB
taxlaw-2805	327	10	level	level	NOUN
taxlaw-2805	327	11	will	will	AUX
taxlaw-2805	327	12	strengthen	strengthen	VERB
taxlaw-2805	327	13	the	the	DET
taxlaw-2805	327	14	link	link	NOUN
taxlaw-2805	327	15	between	between	ADP
taxlaw-2805	327	16	the	the	DET
taxlaw-2805	327	17	ctc	ctc	PROPN
taxlaw-2805	327	18	’s	’s	PART
taxlaw-2805	327	19	benefit	benefit	NOUN
taxlaw-2805	327	20	and	and	CCONJ
taxlaw-2805	327	21	employment	employment	NOUN
taxlaw-2805	327	22	by	by	ADP
taxlaw-2805	327	23	bringing	bring	VERB
taxlaw-2805	327	24	the	the	DET
taxlaw-2805	327	25	ctc	ctc	NOUN
taxlaw-2805	327	26	’s	’s	PART
taxlaw-2805	327	27	structure	structure	NOUN
taxlaw-2805	327	28	even	even	ADV
taxlaw-2805	327	29	more	more	ADV
taxlaw-2805	327	30	in	in	ADP
taxlaw-2805	327	31	line	line	NOUN
taxlaw-2805	327	32	with	with	ADP
taxlaw-2805	327	33	that	that	PRON
taxlaw-2805	327	34	of	of	ADP
taxlaw-2805	327	35	the	the	DET
taxlaw-2805	327	36	eitc	eitc	NOUN
taxlaw-2805	327	37	.	.	PUNCT
taxlaw-2805	328	1	72	72	NUM
taxlaw-2805	329	1	a	a	DET
taxlaw-2805	329	2	taxpayer	taxpayer	NOUN
taxlaw-2805	329	3	who	who	PRON
taxlaw-2805	329	4	earns	earn	VERB
taxlaw-2805	329	5	$	$	SYM
taxlaw-2805	329	6	5,000	5,000	NUM
taxlaw-2805	329	7	a	a	DET
taxlaw-2805	329	8	year	year	NOUN
taxlaw-2805	329	9	will	will	AUX
taxlaw-2805	329	10	have	have	VERB
taxlaw-2805	329	11	less	less	ADJ
taxlaw-2805	329	12	incentive	incentive	NOUN
taxlaw-2805	329	13	to	to	PART
taxlaw-2805	329	14	work	work	VERB
taxlaw-2805	329	15	more	more	ADV
taxlaw-2805	329	16	if	if	SCONJ
taxlaw-2805	329	17	he	he	PRON
taxlaw-2805	329	18	feels	feel	VERB
taxlaw-2805	329	19	that	that	SCONJ
taxlaw-2805	329	20	the	the	DET
taxlaw-2805	329	21	$	$	SYM
taxlaw-2805	329	22	12,550	12,550	NUM
taxlaw-2805	329	23	threshold	threshold	NOUN
taxlaw-2805	329	24	,	,	PUNCT
taxlaw-2805	329	25	the	the	DET
taxlaw-2805	329	26	former	former	ADJ
taxlaw-2805	329	27	threshold	threshold	NOUN
taxlaw-2805	329	28	for	for	ADP
taxlaw-2805	329	29	2009	2009	NUM
taxlaw-2805	329	30	,	,	PUNCT
taxlaw-2805	329	31	is	be	AUX
taxlaw-2805	329	32	unattainable	unattainable	ADJ
taxlaw-2805	329	33	.	.	PUNCT
taxlaw-2805	330	1	however	however	ADV
taxlaw-2805	330	2	,	,	PUNCT
taxlaw-2805	330	3	at	at	ADP
taxlaw-2805	330	4	a	a	DET
taxlaw-2805	330	5	lower	low	ADJ
taxlaw-2805	330	6	threshold	threshold	NOUN
taxlaw-2805	330	7	the	the	DET
taxlaw-2805	330	8	taxpayer	taxpayer	NOUN
taxlaw-2805	330	9	receives	receive	VERB
taxlaw-2805	330	10	the	the	DET
taxlaw-2805	330	11	benefit	benefit	NOUN
taxlaw-2805	330	12	of	of	ADP
taxlaw-2805	330	13	more	more	ADJ
taxlaw-2805	330	14	work	work	NOUN
taxlaw-2805	330	15	sooner	soon	ADV
taxlaw-2805	330	16	and	and	CCONJ
taxlaw-2805	330	17	is	be	AUX
taxlaw-2805	330	18	therefore	therefore	ADV
taxlaw-2805	330	19	more	more	ADV
taxlaw-2805	330	20	encouraged	encouraged	ADJ
taxlaw-2805	330	21	to	to	PART
taxlaw-2805	330	22	work	work	VERB
taxlaw-2805	330	23	.	.	PUNCT
taxlaw-2805	331	1	many	many	ADJ
taxlaw-2805	331	2	programs	program	NOUN
taxlaw-2805	331	3	that	that	PRON
taxlaw-2805	331	4	incentivize	incentivize	VERB
taxlaw-2805	331	5	low	low	ADJ
taxlaw-2805	331	6	-	-	PUNCT
taxlaw-2805	331	7	income	income	NOUN
taxlaw-2805	331	8	taxpayers	taxpayer	NOUN
taxlaw-2805	331	9	to	to	PART
taxlaw-2805	331	10	be	be	AUX
taxlaw-2805	331	11	employed	employ	VERB
taxlaw-2805	331	12	present	present	ADJ
taxlaw-2805	331	13	a	a	DET
taxlaw-2805	331	14	―catch-22‖	―catch-22‖	NOUN
taxlaw-2805	331	15	for	for	ADP
taxlaw-2805	331	16	families	family	NOUN
taxlaw-2805	331	17	.	.	PUNCT
taxlaw-2805	332	1	this	this	PRON
taxlaw-2805	332	2	is	be	AUX
taxlaw-2805	332	3	because	because	SCONJ
taxlaw-2805	332	4	a	a	DET
taxlaw-2805	332	5	credit	credit	NOUN
taxlaw-2805	332	6	’s	’s	PART
taxlaw-2805	332	7	phase	phase	NOUN
taxlaw-2805	332	8	-	-	PUNCT
taxlaw-2805	332	9	in	in	NOUN
taxlaw-2805	332	10	,	,	PUNCT
taxlaw-2805	332	11	where	where	SCONJ
taxlaw-2805	332	12	benefits	benefit	NOUN
taxlaw-2805	332	13	increase	increase	VERB
taxlaw-2805	332	14	along	along	ADP
taxlaw-2805	332	15	with	with	ADP
taxlaw-2805	332	16	earnings	earning	NOUN
taxlaw-2805	332	17	,	,	PUNCT
taxlaw-2805	332	18	creates	create	VERB
taxlaw-2805	332	19	an	an	DET
taxlaw-2805	332	20	incentive	incentive	NOUN
taxlaw-2805	332	21	to	to	PART
taxlaw-2805	332	22	work	work	VERB
taxlaw-2805	332	23	,	,	PUNCT
taxlaw-2805	332	24	while	while	SCONJ
taxlaw-2805	332	25	a	a	DET
taxlaw-2805	332	26	credit	credit	NOUN
taxlaw-2805	332	27	’s	’s	PART
taxlaw-2805	332	28	phase	phase	NOUN
taxlaw-2805	332	29	-	-	PUNCT
taxlaw-2805	332	30	out	out	NOUN
taxlaw-2805	332	31	,	,	PUNCT
taxlaw-2805	332	32	where	where	SCONJ
taxlaw-2805	332	33	benefits	benefit	NOUN
taxlaw-2805	332	34	decrease	decrease	NOUN
taxlaw-2805	332	35	as	as	ADP
taxlaw-2805	332	36	earnings	earning	NOUN
taxlaw-2805	332	37	rise	rise	VERB
taxlaw-2805	332	38	above	above	ADP
taxlaw-2805	332	39	a	a	DET
taxlaw-2805	332	40	certain	certain	ADJ
taxlaw-2805	332	41	level	level	NOUN
taxlaw-2805	332	42	,	,	PUNCT
taxlaw-2805	332	43	creates	create	VERB
taxlaw-2805	332	44	disincentives	disincentive	NOUN
taxlaw-2805	332	45	to	to	PART
taxlaw-2805	332	46	work	work	VERB
taxlaw-2805	332	47	.	.	PUNCT
taxlaw-2805	333	1	73	73	NUM
taxlaw-2805	333	2	today	today	NOUN
taxlaw-2805	333	3	,	,	PUNCT
taxlaw-2805	333	4	seven	seven	NUM
taxlaw-2805	333	5	out	out	ADP
taxlaw-2805	333	6	of	of	ADP
taxlaw-2805	333	7	ten	ten	NUM
taxlaw-2805	333	8	low	low	ADJ
taxlaw-2805	333	9	-	-	PUNCT
taxlaw-2805	333	10	income	income	NOUN
taxlaw-2805	333	11	families	family	NOUN
taxlaw-2805	333	12	have	have	VERB
taxlaw-2805	333	13	at	at	ADV
taxlaw-2805	333	14	least	least	ADV
taxlaw-2805	333	15	one	one	NUM
taxlaw-2805	333	16	working	work	VERB
taxlaw-2805	333	17	parent	parent	NOUN
taxlaw-2805	333	18	.	.	PUNCT
taxlaw-2805	334	1	74	74	NUM
taxlaw-2805	335	1	for	for	ADP
taxlaw-2805	335	2	many	many	ADJ
taxlaw-2805	335	3	families	family	NOUN
taxlaw-2805	335	4	additional	additional	ADJ
taxlaw-2805	335	5	work	work	NOUN
taxlaw-2805	335	6	,	,	PUNCT
taxlaw-2805	335	7	either	either	CCONJ
taxlaw-2805	335	8	via	via	ADP
taxlaw-2805	335	9	a	a	DET
taxlaw-2805	335	10	second	second	ADJ
taxlaw-2805	335	11	worker	worker	NOUN
taxlaw-2805	335	12	,	,	PUNCT
taxlaw-2805	335	13	higher	high	ADJ
taxlaw-2805	335	14	wages	wage	NOUN
taxlaw-2805	335	15	,	,	PUNCT
taxlaw-2805	335	16	or	or	CCONJ
taxlaw-2805	335	17	additional	additional	ADJ
taxlaw-2805	335	18	70	70	NUM
taxlaw-2805	335	19	david	david	PROPN
taxlaw-2805	335	20	t.	t.	PROPN
taxlaw-2805	335	21	ellwood	ellwood	PROPN
taxlaw-2805	335	22	,	,	PUNCT
taxlaw-2805	335	23	the	the	DET
taxlaw-2805	335	24	impact	impact	NOUN
taxlaw-2805	335	25	of	of	ADP
taxlaw-2805	335	26	the	the	DET
taxlaw-2805	335	27	earned	earn	VERB
taxlaw-2805	335	28	income	income	NOUN
taxlaw-2805	335	29	tax	tax	NOUN
taxlaw-2805	335	30	credit	credit	NOUN
taxlaw-2805	335	31	and	and	CCONJ
taxlaw-2805	335	32	social	social	ADJ
taxlaw-2805	335	33	policy	policy	NOUN
taxlaw-2805	335	34	reforms	reform	NOUN
taxlaw-2805	335	35	on	on	ADP
taxlaw-2805	335	36	work	work	NOUN
taxlaw-2805	335	37	,	,	PUNCT
taxlaw-2805	335	38	marriage	marriage	NOUN
taxlaw-2805	335	39	,	,	PUNCT
taxlaw-2805	335	40	and	and	CCONJ
taxlaw-2805	335	41	living	living	NOUN
taxlaw-2805	335	42	arrangements	arrangement	NOUN
taxlaw-2805	335	43	(	(	PUNCT
taxlaw-2805	335	44	2000	2000	NUM
taxlaw-2805	335	45	)	)	PUNCT
taxlaw-2805	335	46	available	available	ADJ
taxlaw-2805	335	47	at	at	ADP
taxlaw-2805	335	48	http://www.northwestern.edu/ipr/jcpr/workingpapers/wpfiles/ellwood_eitc99_update.pdf	http://www.northwestern.edu/ipr/jcpr/workingpapers/wpfiles/ellwood_eitc99_update.pdf	PROPN
taxlaw-2805	335	49	.	.	PROPN
taxlaw-2805	335	50	71	71	NUM
taxlaw-2805	335	51	acs	acs	PROPN
taxlaw-2805	335	52	&	&	CCONJ
taxlaw-2805	335	53	turner	turner	PROPN
taxlaw-2805	335	54	,	,	PUNCT
taxlaw-2805	335	55	supra	supra	PROPN
taxlaw-2805	335	56	note	note	NOUN
taxlaw-2805	335	57	48	48	NUM
taxlaw-2805	335	58	,	,	PUNCT
taxlaw-2805	335	59	at	at	ADP
taxlaw-2805	335	60	8	8	NUM
taxlaw-2805	335	61	.	.	NOUN
taxlaw-2805	335	62	72	72	NUM
taxlaw-2805	335	63	i.r.c	i.r.c	NOUN
taxlaw-2805	335	64	.	.	PUNCT
taxlaw-2805	336	1	§	§	PROPN
taxlaw-2805	336	2	32	32	NUM
taxlaw-2805	336	3	(	(	PUNCT
taxlaw-2805	336	4	2010	2010	NUM
taxlaw-2805	336	5	)	)	PUNCT
taxlaw-2805	336	6	.	.	PUNCT
taxlaw-2805	337	1	as	as	SCONJ
taxlaw-2805	337	2	discussed	discuss	VERB
taxlaw-2805	337	3	,	,	PUNCT
taxlaw-2805	337	4	the	the	DET
taxlaw-2805	337	5	eitc	eitc	NOUN
taxlaw-2805	337	6	's	's	PART
taxlaw-2805	337	7	refundability	refundability	NOUN
taxlaw-2805	337	8	feature	feature	NOUN
taxlaw-2805	337	9	is	be	AUX
taxlaw-2805	337	10	triggered	trigger	VERB
taxlaw-2805	337	11	with	with	ADP
taxlaw-2805	337	12	the	the	DET
taxlaw-2805	337	13	first	first	ADJ
taxlaw-2805	337	14	dollar	dollar	NOUN
taxlaw-2805	337	15	of	of	ADP
taxlaw-2805	337	16	earnings	earning	NOUN
taxlaw-2805	337	17	.	.	PUNCT
taxlaw-2805	338	1	73	73	NUM
taxlaw-2805	338	2	ellwood	ellwood	PROPN
taxlaw-2805	338	3	,	,	PUNCT
taxlaw-2805	338	4	supra	supra	PROPN
taxlaw-2805	338	5	note	note	PROPN
taxlaw-2805	338	6	70	70	NUM
taxlaw-2805	338	7	.	.	PUNCT
taxlaw-2805	339	1	74	74	NUM
taxlaw-2805	339	2	shelley	shelley	NOUN
taxlaw-2805	339	3	waters	water	VERB
taxlaw-2805	339	4	boots	boot	NOUN
taxlaw-2805	339	5	et	et	PROPN
taxlaw-2805	339	6	al	al	PROPN
taxlaw-2805	339	7	.	.	PROPN
taxlaw-2805	339	8	,	,	PUNCT
taxlaw-2805	339	9	the	the	DET
taxlaw-2805	339	10	urban	urban	PROPN
taxlaw-2805	339	11	institute	institute	PROPN
taxlaw-2805	339	12	,	,	PUNCT
taxlaw-2805	339	13	family	family	NOUN
taxlaw-2805	339	14	security	security	NOUN
taxlaw-2805	339	15	:	:	PUNCT
taxlaw-2805	339	16	supporting	support	VERB
taxlaw-2805	339	17	parents	parent	NOUN
taxlaw-2805	339	18	’	’	PART
taxlaw-2805	339	19	employment	employment	NOUN
taxlaw-2805	339	20	and	and	CCONJ
taxlaw-2805	339	21	children	child	NOUN
taxlaw-2805	339	22	’s	’s	PART
taxlaw-2805	339	23	development	development	NOUN
taxlaw-2805	339	24	(	(	PUNCT
taxlaw-2805	339	25	2008	2008	NUM
taxlaw-2805	339	26	)	)	PUNCT
taxlaw-2805	339	27	available	available	ADJ
taxlaw-2805	339	28	at	at	ADP
taxlaw-2805	339	29	http://www.urban.org/uploadedpdf/411710_work_pay.pdf	http://www.urban.org/uploadedpdf/411710_work_pay.pdf	PROPN
taxlaw-2805	339	30	.	.	PUNCT
taxlaw-2805	340	1	2011	2011	NUM
taxlaw-2805	340	2	]	]	PUNCT
taxlaw-2805	340	3	time	time	NOUN
taxlaw-2805	340	4	for	for	SCONJ
taxlaw-2805	340	5	the	the	DET
taxlaw-2805	340	6	child	child	NOUN
taxlaw-2805	340	7	tax	tax	NOUN
taxlaw-2805	340	8	credit	credit	NOUN
taxlaw-2805	340	9	to	to	PART
taxlaw-2805	340	10	grow	grow	VERB
taxlaw-2805	340	11	up	up	ADP
taxlaw-2805	340	12	321	321	NUM
taxlaw-2805	340	13	hours	hour	NOUN
taxlaw-2805	340	14	,	,	PUNCT
taxlaw-2805	340	15	does	do	AUX
taxlaw-2805	340	16	not	not	PART
taxlaw-2805	340	17	result	result	VERB
taxlaw-2805	340	18	in	in	ADP
taxlaw-2805	340	19	a	a	DET
taxlaw-2805	340	20	substantial	substantial	ADJ
taxlaw-2805	340	21	increase	increase	NOUN
taxlaw-2805	340	22	in	in	ADP
taxlaw-2805	340	23	disposable	disposable	ADJ
taxlaw-2805	340	24	income	income	NOUN
taxlaw-2805	340	25	because	because	SCONJ
taxlaw-2805	340	26	the	the	DET
taxlaw-2805	340	27	family	family	NOUN
taxlaw-2805	340	28	becomes	becomes	AUX
taxlaw-2805	340	29	disqualified	disqualify	VERB
taxlaw-2805	340	30	from	from	ADP
taxlaw-2805	340	31	several	several	ADJ
taxlaw-2805	340	32	support	support	NOUN
taxlaw-2805	340	33	programs	program	NOUN
taxlaw-2805	340	34	as	as	SCONJ
taxlaw-2805	340	35	income	income	NOUN
taxlaw-2805	340	36	rises	rise	NOUN
taxlaw-2805	340	37	.	.	PUNCT
taxlaw-2805	341	1	75	75	NUM
taxlaw-2805	341	2	many	many	ADJ
taxlaw-2805	341	3	question	question	NOUN
taxlaw-2805	341	4	why	why	SCONJ
taxlaw-2805	341	5	the	the	DET
taxlaw-2805	341	6	ctc	ctc	NOUN
taxlaw-2805	341	7	uses	use	VERB
taxlaw-2805	341	8	work	work	NOUN
taxlaw-2805	341	9	incentive	incentive	NOUN
taxlaw-2805	341	10	phase	phase	NOUN
taxlaw-2805	341	11	-	-	PUNCT
taxlaw-2805	341	12	ins	in	NOUN
taxlaw-2805	341	13	for	for	ADP
taxlaw-2805	341	14	eligibility	eligibility	NOUN
taxlaw-2805	341	15	when	when	SCONJ
taxlaw-2805	341	16	low	low	ADJ
taxlaw-2805	341	17	-	-	PUNCT
taxlaw-2805	341	18	income	income	NOUN
taxlaw-2805	341	19	families	family	NOUN
taxlaw-2805	341	20	are	be	AUX
taxlaw-2805	341	21	already	already	ADV
taxlaw-2805	341	22	subject	subject	ADJ
taxlaw-2805	341	23	to	to	ADP
taxlaw-2805	341	24	work	work	NOUN
taxlaw-2805	341	25	incentives	incentive	NOUN
taxlaw-2805	341	26	delivered	deliver	VERB
taxlaw-2805	341	27	via	via	ADP
taxlaw-2805	341	28	the	the	DET
taxlaw-2805	341	29	eitc	eitc	NOUN
taxlaw-2805	341	30	.	.	PUNCT
taxlaw-2805	342	1	76	76	NUM
taxlaw-2805	342	2	if	if	SCONJ
taxlaw-2805	342	3	the	the	DET
taxlaw-2805	342	4	ctc	ctc	NOUN
taxlaw-2805	342	5	is	be	AUX
taxlaw-2805	342	6	meant	mean	VERB
taxlaw-2805	342	7	to	to	PART
taxlaw-2805	342	8	be	be	AUX
taxlaw-2805	342	9	a	a	DET
taxlaw-2805	342	10	child	child	NOUN
taxlaw-2805	342	11	subsidy	subsidy	NOUN
taxlaw-2805	342	12	,	,	PUNCT
taxlaw-2805	342	13	then	then	ADV
taxlaw-2805	342	14	the	the	DET
taxlaw-2805	342	15	threshold	threshold	NOUN
taxlaw-2805	342	16	,	,	PUNCT
taxlaw-2805	342	17	by	by	ADP
taxlaw-2805	342	18	acting	act	VERB
taxlaw-2805	342	19	as	as	ADP
taxlaw-2805	342	20	a	a	DET
taxlaw-2805	342	21	work	work	NOUN
taxlaw-2805	342	22	incentive	incentive	NOUN
taxlaw-2805	342	23	and	and	CCONJ
taxlaw-2805	342	24	excluding	exclude	VERB
taxlaw-2805	342	25	many	many	ADJ
taxlaw-2805	342	26	families	family	NOUN
taxlaw-2805	342	27	who	who	PRON
taxlaw-2805	342	28	are	be	AUX
taxlaw-2805	342	29	in	in	ADP
taxlaw-2805	342	30	need	need	NOUN
taxlaw-2805	342	31	of	of	ADP
taxlaw-2805	342	32	the	the	DET
taxlaw-2805	342	33	credit	credit	NOUN
taxlaw-2805	342	34	,	,	PUNCT
taxlaw-2805	342	35	contravenes	contravene	VERB
taxlaw-2805	342	36	its	its	PRON
taxlaw-2805	342	37	primary	primary	ADJ
taxlaw-2805	342	38	purpose	purpose	NOUN
taxlaw-2805	342	39	.	.	PUNCT
taxlaw-2805	343	1	77	77	NUM
taxlaw-2805	343	2	when	when	SCONJ
taxlaw-2805	343	3	viewed	view	VERB
taxlaw-2805	343	4	primarily	primarily	ADV
taxlaw-2805	343	5	as	as	ADP
taxlaw-2805	343	6	a	a	DET
taxlaw-2805	343	7	subsidy	subsidy	NOUN
taxlaw-2805	343	8	for	for	ADP
taxlaw-2805	343	9	children	child	NOUN
taxlaw-2805	343	10	,	,	PUNCT
taxlaw-2805	343	11	the	the	DET
taxlaw-2805	343	12	notion	notion	NOUN
taxlaw-2805	343	13	that	that	SCONJ
taxlaw-2805	343	14	many	many	ADJ
taxlaw-2805	343	15	families	family	NOUN
taxlaw-2805	343	16	who	who	PRON
taxlaw-2805	343	17	need	need	VERB
taxlaw-2805	343	18	the	the	DET
taxlaw-2805	343	19	most	most	ADJ
taxlaw-2805	343	20	help	help	NOUN
taxlaw-2805	343	21	receive	receive	VERB
taxlaw-2805	343	22	little	little	ADJ
taxlaw-2805	343	23	or	or	CCONJ
taxlaw-2805	343	24	no	no	PRON
taxlaw-2805	343	25	help	help	NOUN
taxlaw-2805	343	26	from	from	ADP
taxlaw-2805	343	27	the	the	DET
taxlaw-2805	343	28	ctc	ctc	NOUN
taxlaw-2805	343	29	is	be	AUX
taxlaw-2805	343	30	difficult	difficult	ADJ
taxlaw-2805	343	31	to	to	PART
taxlaw-2805	343	32	understand	understand	VERB
taxlaw-2805	343	33	.	.	PUNCT
taxlaw-2805	344	1	78	78	NUM
taxlaw-2805	344	2	b.	b.	NOUN
taxlaw-2805	344	3	the	the	DET
taxlaw-2805	344	4	structure	structure	NOUN
taxlaw-2805	344	5	of	of	ADP
taxlaw-2805	344	6	the	the	DET
taxlaw-2805	344	7	ctc	ctc	NOUN
taxlaw-2805	344	8	undermines	undermine	VERB
taxlaw-2805	344	9	its	its	PRON
taxlaw-2805	344	10	purposes	purpose	NOUN
taxlaw-2805	344	11	1	1	NUM
taxlaw-2805	344	12	.	.	PUNCT
taxlaw-2805	345	1	the	the	DET
taxlaw-2805	345	2	effects	effect	NOUN
taxlaw-2805	345	3	of	of	ADP
taxlaw-2805	345	4	inflation	inflation	NOUN
taxlaw-2805	345	5	the	the	DET
taxlaw-2805	345	6	ctc	ctc	NOUN
taxlaw-2805	345	7	is	be	AUX
taxlaw-2805	345	8	effective	effective	ADJ
taxlaw-2805	345	9	as	as	ADP
taxlaw-2805	345	10	a	a	DET
taxlaw-2805	345	11	support	support	NOUN
taxlaw-2805	345	12	measure	measure	NOUN
taxlaw-2805	345	13	for	for	ADP
taxlaw-2805	345	14	low	low	ADJ
taxlaw-2805	345	15	-	-	PUNCT
taxlaw-2805	345	16	income	income	NOUN
taxlaw-2805	345	17	families	family	NOUN
taxlaw-2805	345	18	when	when	SCONJ
taxlaw-2805	345	19	the	the	DET
taxlaw-2805	345	20	refundability	refundability	NOUN
taxlaw-2805	345	21	threshold	threshold	NOUN
taxlaw-2805	345	22	is	be	AUX
taxlaw-2805	345	23	low	low	ADJ
taxlaw-2805	345	24	and	and	CCONJ
taxlaw-2805	345	25	credit	credit	NOUN
taxlaw-2805	345	26	value	value	NOUN
taxlaw-2805	345	27	is	be	AUX
taxlaw-2805	345	28	high	high	ADJ
taxlaw-2805	345	29	,	,	PUNCT
taxlaw-2805	345	30	but	but	CCONJ
taxlaw-2805	345	31	both	both	DET
taxlaw-2805	345	32	its	its	PRON
taxlaw-2805	345	33	value	value	NOUN
taxlaw-2805	345	34	and	and	CCONJ
taxlaw-2805	345	35	availability	availability	NOUN
taxlaw-2805	345	36	over	over	ADP
taxlaw-2805	345	37	time	time	NOUN
taxlaw-2805	345	38	are	be	AUX
taxlaw-2805	345	39	eroded	erode	VERB
taxlaw-2805	345	40	by	by	ADP
taxlaw-2805	345	41	inflation	inflation	NOUN
taxlaw-2805	345	42	.	.	PUNCT
taxlaw-2805	346	1	there	there	PRON
taxlaw-2805	346	2	are	be	VERB
taxlaw-2805	346	3	two	two	NUM
taxlaw-2805	346	4	structural	structural	ADJ
taxlaw-2805	346	5	components	component	NOUN
taxlaw-2805	346	6	of	of	ADP
taxlaw-2805	346	7	the	the	DET
taxlaw-2805	346	8	ctc	ctc	NOUN
taxlaw-2805	346	9	that	that	PRON
taxlaw-2805	346	10	make	make	VERB
taxlaw-2805	346	11	its	its	PRON
taxlaw-2805	346	12	provisions	provision	NOUN
taxlaw-2805	346	13	especially	especially	ADV
taxlaw-2805	346	14	vulnerable	vulnerable	ADJ
taxlaw-2805	346	15	to	to	ADP
taxlaw-2805	346	16	inflation	inflation	NOUN
taxlaw-2805	346	17	.	.	PUNCT
taxlaw-2805	347	1	first	first	ADV
taxlaw-2805	347	2	,	,	PUNCT
taxlaw-2805	347	3	the	the	DET
taxlaw-2805	347	4	amount	amount	NOUN
taxlaw-2805	347	5	of	of	ADP
taxlaw-2805	347	6	the	the	DET
taxlaw-2805	347	7	credit	credit	NOUN
taxlaw-2805	347	8	remains	remain	VERB
taxlaw-2805	347	9	fixed	fix	VERB
taxlaw-2805	347	10	,	,	PUNCT
taxlaw-2805	347	11	causing	cause	VERB
taxlaw-2805	347	12	the	the	DET
taxlaw-2805	347	13	value	value	NOUN
taxlaw-2805	347	14	of	of	ADP
taxlaw-2805	347	15	the	the	DET
taxlaw-2805	347	16	credit	credit	NOUN
taxlaw-2805	347	17	to	to	PART
taxlaw-2805	347	18	decline	decline	VERB
taxlaw-2805	347	19	each	each	DET
taxlaw-2805	347	20	year	year	NOUN
taxlaw-2805	347	21	because	because	SCONJ
taxlaw-2805	347	22	of	of	ADP
taxlaw-2805	347	23	inflation	inflation	NOUN
taxlaw-2805	347	24	.	.	PUNCT
taxlaw-2805	348	1	secondly	secondly	ADV
taxlaw-2805	348	2	,	,	PUNCT
taxlaw-2805	348	3	the	the	DET
taxlaw-2805	348	4	refundability	refundability	NOUN
taxlaw-2805	348	5	threshold	threshold	NOUN
taxlaw-2805	348	6	is	be	AUX
taxlaw-2805	348	7	indexed	index	VERB
taxlaw-2805	348	8	to	to	ADP
taxlaw-2805	348	9	inflation	inflation	NOUN
taxlaw-2805	348	10	,	,	PUNCT
taxlaw-2805	348	11	which	which	PRON
taxlaw-2805	348	12	has	have	VERB
taxlaw-2805	348	13	the	the	DET
taxlaw-2805	348	14	effect	effect	NOUN
taxlaw-2805	348	15	of	of	ADP
taxlaw-2805	348	16	reducing	reduce	VERB
taxlaw-2805	348	17	the	the	DET
taxlaw-2805	348	18	availability	availability	NOUN
taxlaw-2805	348	19	of	of	ADP
taxlaw-2805	348	20	the	the	DET
taxlaw-2805	348	21	credit	credit	NOUN
taxlaw-2805	348	22	to	to	ADP
taxlaw-2805	348	23	low	low	ADJ
taxlaw-2805	348	24	-	-	PUNCT
taxlaw-2805	348	25	income	income	NOUN
taxlaw-2805	348	26	taxpayers	taxpayer	NOUN
taxlaw-2805	348	27	with	with	ADP
taxlaw-2805	348	28	each	each	DET
taxlaw-2805	348	29	passing	pass	VERB
taxlaw-2805	348	30	year	year	NOUN
taxlaw-2805	348	31	.	.	PUNCT
taxlaw-2805	349	1	if	if	SCONJ
taxlaw-2805	349	2	the	the	DET
taxlaw-2805	349	3	refundability	refundability	NOUN
taxlaw-2805	349	4	threshold	threshold	NOUN
taxlaw-2805	349	5	is	be	AUX
taxlaw-2805	349	6	indexed	index	VERB
taxlaw-2805	349	7	to	to	ADP
taxlaw-2805	349	8	inflation	inflation	NOUN
taxlaw-2805	349	9	,	,	PUNCT
taxlaw-2805	349	10	families	family	NOUN
taxlaw-2805	349	11	need	need	VERB
taxlaw-2805	349	12	to	to	PART
taxlaw-2805	349	13	earn	earn	VERB
taxlaw-2805	349	14	more	more	ADJ
taxlaw-2805	349	15	money	money	NOUN
taxlaw-2805	349	16	each	each	DET
taxlaw-2805	349	17	year	year	NOUN
taxlaw-2805	349	18	to	to	PART
taxlaw-2805	349	19	continue	continue	VERB
taxlaw-2805	349	20	to	to	PART
taxlaw-2805	349	21	qualify	qualify	VERB
taxlaw-2805	349	22	for	for	ADP
taxlaw-2805	349	23	the	the	DET
taxlaw-2805	349	24	new	new	ADJ
taxlaw-2805	349	25	,	,	PUNCT
taxlaw-2805	349	26	higher	high	ADJ
taxlaw-2805	349	27	threshold	threshold	NOUN
taxlaw-2805	349	28	.	.	PUNCT
taxlaw-2805	350	1	79	79	NUM
taxlaw-2805	350	2	structuring	structure	VERB
taxlaw-2805	350	3	the	the	DET
taxlaw-2805	350	4	refundability	refundability	NOUN
taxlaw-2805	350	5	threshold	threshold	NOUN
taxlaw-2805	350	6	this	this	DET
taxlaw-2805	350	7	way	way	NOUN
taxlaw-2805	350	8	hurts	hurt	VERB
taxlaw-2805	350	9	low	low	ADJ
taxlaw-2805	350	10	-	-	PUNCT
taxlaw-2805	350	11	wage	wage	NOUN
taxlaw-2805	350	12	earners	earner	NOUN
taxlaw-2805	350	13	whose	whose	DET
taxlaw-2805	350	14	wages	wage	NOUN
taxlaw-2805	350	15	stagnate	stagnate	VERB
taxlaw-2805	350	16	because	because	SCONJ
taxlaw-2805	350	17	75	75	NUM
taxlaw-2805	350	18	acs	acs	PROPN
taxlaw-2805	350	19	&	&	CCONJ
taxlaw-2805	350	20	turner	turner	PROPN
taxlaw-2805	350	21	,	,	PUNCT
taxlaw-2805	350	22	supra	supra	PROPN
taxlaw-2805	350	23	note	note	NOUN
taxlaw-2805	350	24	48	48	NUM
taxlaw-2805	350	25	,	,	PUNCT
taxlaw-2805	350	26	at	at	ADP
taxlaw-2805	350	27	1	1	NUM
taxlaw-2805	350	28	.	.	PUNCT
taxlaw-2805	350	29	76	76	NUM
taxlaw-2805	350	30	burman	burman	NOUN
taxlaw-2805	350	31	&	&	CCONJ
taxlaw-2805	350	32	wheaton	wheaton	PROPN
taxlaw-2805	350	33	,	,	PUNCT
taxlaw-2805	350	34	supra	supra	PROPN
taxlaw-2805	350	35	note	note	NOUN
taxlaw-2805	350	36	15	15	NUM
taxlaw-2805	350	37	.	.	PUNCT
taxlaw-2805	351	1	77	77	NUM
taxlaw-2805	352	1	i	i	PRON
taxlaw-2805	352	2	d.	d.	PROPN
taxlaw-2805	352	3	at	at	ADP
taxlaw-2805	352	4	387	387	NUM
taxlaw-2805	352	5	;	;	PUNCT
taxlaw-2805	352	6	boots	boot	NOUN
taxlaw-2805	352	7	et	et	PROPN
taxlaw-2805	352	8	al	al	PROPN
taxlaw-2805	352	9	.	.	PROPN
taxlaw-2805	352	10	,	,	PUNCT
taxlaw-2805	352	11	supra	supra	PROPN
taxlaw-2805	352	12	note	note	NOUN
taxlaw-2805	352	13	74	74	NUM
taxlaw-2805	352	14	,	,	PUNCT
taxlaw-2805	352	15	at	at	ADP
taxlaw-2805	352	16	7	7	NUM
taxlaw-2805	352	17	.	.	SYM
taxlaw-2805	352	18	78	78	NUM
taxlaw-2805	352	19	burman	burman	NOUN
taxlaw-2805	352	20	&	&	CCONJ
taxlaw-2805	352	21	wheaton	wheaton	PROPN
taxlaw-2805	352	22	,	,	PUNCT
taxlaw-2805	352	23	supra	supra	PROPN
taxlaw-2805	352	24	note	note	NOUN
taxlaw-2805	352	25	15	15	NUM
taxlaw-2805	352	26	.	.	X
taxlaw-2805	352	27	79	79	NUM
taxlaw-2805	352	28	see	see	VERB
taxlaw-2805	352	29	sherman	sherman	PROPN
taxlaw-2805	352	30	,	,	PUNCT
taxlaw-2805	352	31	supra	supra	PROPN
taxlaw-2805	352	32	note	note	PROPN
taxlaw-2805	352	33	61	61	NUM
taxlaw-2805	352	34	.	.	PUNCT
taxlaw-2805	353	1	under	under	ADP
taxlaw-2805	353	2	egtrra	egtrra	NOUN
taxlaw-2805	353	3	,	,	PUNCT
taxlaw-2805	353	4	the	the	DET
taxlaw-2805	353	5	threshold	threshold	NOUN
taxlaw-2805	353	6	was	be	AUX
taxlaw-2805	353	7	set	set	VERB
taxlaw-2805	353	8	at	at	ADP
taxlaw-2805	353	9	$	$	SYM
taxlaw-2805	353	10	12,000	12,000	NUM
taxlaw-2805	353	11	.	.	PUNCT
taxlaw-2805	354	1	each	each	DET
taxlaw-2805	354	2	year	year	NOUN
taxlaw-2805	354	3	,	,	PUNCT
taxlaw-2805	354	4	the	the	DET
taxlaw-2805	354	5	threshold	threshold	NOUN
taxlaw-2805	354	6	would	would	AUX
taxlaw-2805	354	7	rise	rise	VERB
taxlaw-2805	354	8	,	,	PUNCT
taxlaw-2805	354	9	or	or	CCONJ
taxlaw-2805	354	10	indexed	index	VERB
taxlaw-2805	354	11	,	,	PUNCT
taxlaw-2805	354	12	to	to	PART
taxlaw-2805	354	13	match	match	VERB
taxlaw-2805	354	14	inflation	inflation	NOUN
taxlaw-2805	354	15	.	.	PUNCT
taxlaw-2805	355	1	under	under	ADP
taxlaw-2805	355	2	this	this	DET
taxlaw-2805	355	3	structure	structure	NOUN
taxlaw-2805	355	4	,	,	PUNCT
taxlaw-2805	355	5	due	due	ADP
taxlaw-2805	355	6	to	to	ADP
taxlaw-2805	355	7	inflation	inflation	NOUN
taxlaw-2805	355	8	,	,	PUNCT
taxlaw-2805	355	9	the	the	DET
taxlaw-2805	355	10	threshold	threshold	NOUN
taxlaw-2805	355	11	would	would	AUX
taxlaw-2805	355	12	have	have	AUX
taxlaw-2805	355	13	risen	rise	VERB
taxlaw-2805	355	14	to	to	ADP
taxlaw-2805	355	15	$	$	SYM
taxlaw-2805	355	16	12,550	12,550	NUM
taxlaw-2805	355	17	for	for	ADP
taxlaw-2805	355	18	2009	2009	NUM
taxlaw-2805	355	19	and	and	CCONJ
taxlaw-2805	355	20	$	$	SYM
taxlaw-2805	355	21	12,600	12,600	NUM
taxlaw-2805	355	22	for	for	ADP
taxlaw-2805	355	23	2010	2010	NUM
taxlaw-2805	355	24	.	.	PUNCT
taxlaw-2805	356	1	322	322	NUM
taxlaw-2805	356	2	columbia	columbia	PROPN
taxlaw-2805	356	3	journal	journal	PROPN
taxlaw-2805	356	4	of	of	ADP
taxlaw-2805	356	5	tax	tax	NOUN
taxlaw-2805	356	6	law	law	NOUN
taxlaw-2805	356	7	[	[	X
taxlaw-2805	356	8	vol.2:301	vol.2:301	PROPN
taxlaw-2805	356	9	they	they	PRON
taxlaw-2805	356	10	will	will	AUX
taxlaw-2805	356	11	not	not	PART
taxlaw-2805	356	12	be	be	AUX
taxlaw-2805	356	13	able	able	ADJ
taxlaw-2805	356	14	to	to	PART
taxlaw-2805	356	15	meet	meet	VERB
taxlaw-2805	356	16	the	the	DET
taxlaw-2805	356	17	inflation	inflation	NOUN
taxlaw-2805	356	18	indexed	index	VERB
taxlaw-2805	356	19	rising	rise	VERB
taxlaw-2805	356	20	refundability	refundability	NOUN
taxlaw-2805	356	21	threshold	threshold	NOUN
taxlaw-2805	356	22	.	.	PUNCT
taxlaw-2805	357	1	in	in	ADP
taxlaw-2805	357	2	2007	2007	NUM
taxlaw-2805	357	3	,	,	PUNCT
taxlaw-2805	357	4	when	when	SCONJ
taxlaw-2805	357	5	the	the	DET
taxlaw-2805	357	6	credit	credit	NOUN
taxlaw-2805	357	7	level	level	NOUN
taxlaw-2805	357	8	was	be	AUX
taxlaw-2805	357	9	set	set	VERB
taxlaw-2805	357	10	at	at	ADP
taxlaw-2805	357	11	$	$	SYM
taxlaw-2805	357	12	1,000	1,000	NUM
taxlaw-2805	357	13	,	,	PUNCT
taxlaw-2805	357	14	the	the	DET
taxlaw-2805	357	15	minimum	minimum	ADJ
taxlaw-2805	357	16	wage	wage	NOUN
taxlaw-2805	357	17	remained	remain	VERB
taxlaw-2805	357	18	at	at	ADP
taxlaw-2805	357	19	1997	1997	NUM
taxlaw-2805	357	20	levels	level	NOUN
taxlaw-2805	357	21	and	and	CCONJ
taxlaw-2805	357	22	had	have	AUX
taxlaw-2805	357	23	not	not	PART
taxlaw-2805	357	24	been	be	AUX
taxlaw-2805	357	25	increased	increase	VERB
taxlaw-2805	357	26	to	to	PART
taxlaw-2805	357	27	match	match	VERB
taxlaw-2805	357	28	the	the	DET
taxlaw-2805	357	29	inflation	inflation	NOUN
taxlaw-2805	357	30	of	of	ADP
taxlaw-2805	357	31	the	the	DET
taxlaw-2805	357	32	previous	previous	ADJ
taxlaw-2805	357	33	decade	decade	NOUN
taxlaw-2805	357	34	.	.	PUNCT
taxlaw-2805	358	1	80	80	NUM
taxlaw-2805	358	2	the	the	DET
taxlaw-2805	358	3	first	first	ADJ
taxlaw-2805	358	4	solution	solution	NOUN
taxlaw-2805	358	5	for	for	ADP
taxlaw-2805	358	6	these	these	DET
taxlaw-2805	358	7	issues	issue	NOUN
taxlaw-2805	358	8	is	be	AUX
taxlaw-2805	358	9	to	to	PART
taxlaw-2805	358	10	build	build	VERB
taxlaw-2805	358	11	automatic	automatic	ADJ
taxlaw-2805	358	12	adjustments	adjustment	NOUN
taxlaw-2805	358	13	into	into	ADP
taxlaw-2805	358	14	the	the	DET
taxlaw-2805	358	15	credit	credit	NOUN
taxlaw-2805	358	16	value	value	NOUN
taxlaw-2805	358	17	in	in	ADP
taxlaw-2805	358	18	order	order	NOUN
taxlaw-2805	358	19	for	for	SCONJ
taxlaw-2805	358	20	the	the	DET
taxlaw-2805	358	21	credit	credit	NOUN
taxlaw-2805	358	22	to	to	PART
taxlaw-2805	358	23	keep	keep	VERB
taxlaw-2805	358	24	pace	pace	NOUN
taxlaw-2805	358	25	with	with	ADP
taxlaw-2805	358	26	inflation	inflation	NOUN
taxlaw-2805	358	27	.	.	PUNCT
taxlaw-2805	359	1	other	other	ADJ
taxlaw-2805	359	2	credits	credit	NOUN
taxlaw-2805	359	3	,	,	PUNCT
taxlaw-2805	359	4	such	such	ADJ
taxlaw-2805	359	5	as	as	ADP
taxlaw-2805	359	6	the	the	DET
taxlaw-2805	359	7	eitc	eitc	NOUN
taxlaw-2805	359	8	,	,	PUNCT
taxlaw-2805	359	9	have	have	VERB
taxlaw-2805	359	10	automatic	automatic	ADJ
taxlaw-2805	359	11	adjustments	adjustment	NOUN
taxlaw-2805	359	12	embedded	embed	VERB
taxlaw-2805	359	13	in	in	ADP
taxlaw-2805	359	14	their	their	PRON
taxlaw-2805	359	15	structure	structure	NOUN
taxlaw-2805	359	16	.	.	PUNCT
taxlaw-2805	360	1	81	81	NUM
taxlaw-2805	360	2	however	however	ADV
taxlaw-2805	360	3	,	,	PUNCT
taxlaw-2805	360	4	even	even	ADV
taxlaw-2805	360	5	if	if	SCONJ
taxlaw-2805	360	6	the	the	DET
taxlaw-2805	360	7	ctc	ctc	NOUN
taxlaw-2805	360	8	had	have	VERB
taxlaw-2805	360	9	an	an	DET
taxlaw-2805	360	10	automatic	automatic	ADJ
taxlaw-2805	360	11	inflation	inflation	NOUN
taxlaw-2805	360	12	adjustment	adjustment	NOUN
taxlaw-2805	360	13	built	build	VERB
taxlaw-2805	360	14	in	in	ADP
taxlaw-2805	360	15	,	,	PUNCT
taxlaw-2805	360	16	workers	worker	NOUN
taxlaw-2805	360	17	whose	whose	DET
taxlaw-2805	360	18	incomes	income	NOUN
taxlaw-2805	360	19	fail	fail	VERB
taxlaw-2805	360	20	to	to	PART
taxlaw-2805	360	21	rise	rise	VERB
taxlaw-2805	360	22	along	along	ADP
taxlaw-2805	360	23	with	with	ADP
taxlaw-2805	360	24	inflation	inflation	NOUN
taxlaw-2805	360	25	would	would	AUX
taxlaw-2805	360	26	still	still	ADV
taxlaw-2805	360	27	receive	receive	VERB
taxlaw-2805	360	28	a	a	DET
taxlaw-2805	360	29	smaller	small	ADJ
taxlaw-2805	360	30	refundable	refundable	ADJ
taxlaw-2805	360	31	portion	portion	NOUN
taxlaw-2805	360	32	of	of	ADP
taxlaw-2805	360	33	the	the	DET
taxlaw-2805	360	34	credit	credit	NOUN
taxlaw-2805	360	35	.	.	PUNCT
taxlaw-2805	361	1	depending	depend	VERB
taxlaw-2805	361	2	on	on	ADP
taxlaw-2805	361	3	a	a	DET
taxlaw-2805	361	4	taxpayer	taxpayer	NOUN
taxlaw-2805	361	5	’s	’s	PART
taxlaw-2805	361	6	level	level	NOUN
taxlaw-2805	361	7	of	of	ADP
taxlaw-2805	361	8	income	income	NOUN
taxlaw-2805	361	9	,	,	PUNCT
taxlaw-2805	361	10	an	an	DET
taxlaw-2805	361	11	increase	increase	NOUN
taxlaw-2805	361	12	or	or	CCONJ
taxlaw-2805	361	13	decrease	decrease	NOUN
taxlaw-2805	361	14	in	in	ADP
taxlaw-2805	361	15	income	income	NOUN
taxlaw-2805	361	16	may	may	AUX
taxlaw-2805	361	17	result	result	VERB
taxlaw-2805	361	18	in	in	ADP
taxlaw-2805	361	19	an	an	DET
taxlaw-2805	361	20	increase	increase	NOUN
taxlaw-2805	361	21	or	or	CCONJ
taxlaw-2805	361	22	decrease	decrease	NOUN
taxlaw-2805	361	23	in	in	ADP
taxlaw-2805	361	24	the	the	DET
taxlaw-2805	361	25	refundable	refundable	ADJ
taxlaw-2805	361	26	portion	portion	NOUN
taxlaw-2805	361	27	of	of	ADP
taxlaw-2805	361	28	the	the	DET
taxlaw-2805	361	29	credit	credit	NOUN
taxlaw-2805	361	30	received	receive	VERB
taxlaw-2805	361	31	by	by	ADP
taxlaw-2805	361	32	the	the	DET
taxlaw-2805	361	33	taxpayer	taxpayer	NOUN
taxlaw-2805	361	34	.	.	PUNCT
taxlaw-2805	362	1	if	if	SCONJ
taxlaw-2805	362	2	the	the	DET
taxlaw-2805	362	3	taxpayer	taxpayer	NOUN
taxlaw-2805	362	4	’s	’s	PART
taxlaw-2805	362	5	income	income	NOUN
taxlaw-2805	362	6	is	be	AUX
taxlaw-2805	362	7	in	in	ADP
taxlaw-2805	362	8	the	the	DET
taxlaw-2805	362	9	phase	phase	NOUN
taxlaw-2805	362	10	-	-	PUNCT
taxlaw-2805	362	11	in	in	ADP
taxlaw-2805	362	12	range	range	NOUN
taxlaw-2805	362	13	,	,	PUNCT
taxlaw-2805	362	14	he	he	PRON
taxlaw-2805	362	15	receives	receive	VERB
taxlaw-2805	362	16	a	a	DET
taxlaw-2805	362	17	larger	large	ADJ
taxlaw-2805	362	18	refundable	refundable	ADJ
taxlaw-2805	362	19	portion	portion	NOUN
taxlaw-2805	362	20	of	of	ADP
taxlaw-2805	362	21	the	the	DET
taxlaw-2805	362	22	credit	credit	NOUN
taxlaw-2805	362	23	as	as	ADP
taxlaw-2805	362	24	his	his	PRON
taxlaw-2805	362	25	income	income	NOUN
taxlaw-2805	362	26	increases	increase	NOUN
taxlaw-2805	362	27	.	.	PUNCT
taxlaw-2805	363	1	if	if	SCONJ
taxlaw-2805	363	2	a	a	DET
taxlaw-2805	363	3	taxpayer	taxpayer	NOUN
taxlaw-2805	363	4	,	,	PUNCT
taxlaw-2805	363	5	on	on	ADP
taxlaw-2805	363	6	the	the	DET
taxlaw-2805	363	7	other	other	ADJ
taxlaw-2805	363	8	hand	hand	NOUN
taxlaw-2805	363	9	falls	fall	VERB
taxlaw-2805	363	10	in	in	ADP
taxlaw-2805	363	11	the	the	DET
taxlaw-2805	363	12	phase	phase	NOUN
taxlaw-2805	363	13	-	-	PUNCT
taxlaw-2805	363	14	out	out	ADP
taxlaw-2805	363	15	range	range	NOUN
taxlaw-2805	363	16	,	,	PUNCT
taxlaw-2805	363	17	then	then	ADV
taxlaw-2805	363	18	a	a	DET
taxlaw-2805	363	19	drop	drop	NOUN
taxlaw-2805	363	20	in	in	ADP
taxlaw-2805	363	21	his	his	PRON
taxlaw-2805	363	22	income	income	NOUN
taxlaw-2805	363	23	will	will	AUX
taxlaw-2805	363	24	increase	increase	VERB
taxlaw-2805	363	25	the	the	DET
taxlaw-2805	363	26	amount	amount	NOUN
taxlaw-2805	363	27	of	of	ADP
taxlaw-2805	363	28	the	the	DET
taxlaw-2805	363	29	credit	credit	NOUN
taxlaw-2805	363	30	received	receive	VERB
taxlaw-2805	363	31	.	.	PUNCT
taxlaw-2805	364	1	82	82	NUM
taxlaw-2805	365	1	with	with	ADP
taxlaw-2805	365	2	regards	regard	NOUN
taxlaw-2805	365	3	to	to	ADP
taxlaw-2805	365	4	the	the	DET
taxlaw-2805	365	5	refundability	refundability	NOUN
taxlaw-2805	365	6	threshold	threshold	NOUN
taxlaw-2805	365	7	,	,	PUNCT
taxlaw-2805	365	8	two	two	NUM
taxlaw-2805	365	9	helpful	helpful	ADJ
taxlaw-2805	365	10	changes	change	NOUN
taxlaw-2805	365	11	would	would	AUX
taxlaw-2805	365	12	be	be	AUX
taxlaw-2805	365	13	to	to	PART
taxlaw-2805	365	14	either	either	CCONJ
taxlaw-2805	365	15	eliminate	eliminate	VERB
taxlaw-2805	365	16	indexing	indexing	NOUN
taxlaw-2805	365	17	of	of	ADP
taxlaw-2805	365	18	the	the	DET
taxlaw-2805	365	19	threshold	threshold	NOUN
taxlaw-2805	365	20	or	or	CCONJ
taxlaw-2805	365	21	to	to	PART
taxlaw-2805	365	22	eliminate	eliminate	VERB
taxlaw-2805	365	23	the	the	DET
taxlaw-2805	365	24	threshold	threshold	NOUN
taxlaw-2805	365	25	altogether	altogether	ADV
taxlaw-2805	365	26	.	.	PUNCT
taxlaw-2805	366	1	if	if	SCONJ
taxlaw-2805	366	2	the	the	DET
taxlaw-2805	366	3	threshold	threshold	NOUN
taxlaw-2805	366	4	were	be	AUX
taxlaw-2805	366	5	eliminated	eliminate	VERB
taxlaw-2805	366	6	completely	completely	ADV
taxlaw-2805	366	7	then	then	ADV
taxlaw-2805	366	8	the	the	DET
taxlaw-2805	366	9	credit	credit	NOUN
taxlaw-2805	366	10	would	would	AUX
taxlaw-2805	366	11	be	be	AUX
taxlaw-2805	366	12	refundable	refundable	ADJ
taxlaw-2805	366	13	starting	start	VERB
taxlaw-2805	366	14	with	with	ADP
taxlaw-2805	366	15	the	the	DET
taxlaw-2805	366	16	first	first	ADJ
taxlaw-2805	366	17	dollar	dollar	NOUN
taxlaw-2805	366	18	of	of	ADP
taxlaw-2805	366	19	earned	earn	VERB
taxlaw-2805	366	20	income	income	NOUN
taxlaw-2805	366	21	,	,	PUNCT
taxlaw-2805	366	22	thus	thus	ADV
taxlaw-2805	366	23	functioning	function	VERB
taxlaw-2805	366	24	in	in	ADP
taxlaw-2805	366	25	fashion	fashion	NOUN
taxlaw-2805	366	26	similar	similar	ADJ
taxlaw-2805	366	27	to	to	ADP
taxlaw-2805	366	28	that	that	PRON
taxlaw-2805	366	29	of	of	ADP
taxlaw-2805	366	30	the	the	DET
taxlaw-2805	366	31	eitc	eitc	NOUN
taxlaw-2805	366	32	.	.	PUNCT
taxlaw-2805	367	1	the	the	DET
taxlaw-2805	367	2	effect	effect	NOUN
taxlaw-2805	367	3	of	of	ADP
taxlaw-2805	367	4	this	this	DET
taxlaw-2805	367	5	change	change	NOUN
taxlaw-2805	367	6	would	would	AUX
taxlaw-2805	367	7	be	be	AUX
taxlaw-2805	367	8	to	to	PART
taxlaw-2805	367	9	increase	increase	VERB
taxlaw-2805	367	10	the	the	DET
taxlaw-2805	367	11	amount	amount	NOUN
taxlaw-2805	367	12	of	of	ADP
taxlaw-2805	367	13	the	the	DET
taxlaw-2805	367	14	credit	credit	NOUN
taxlaw-2805	367	15	that	that	PRON
taxlaw-2805	367	16	a	a	DET
taxlaw-2805	367	17	family	family	NOUN
taxlaw-2805	367	18	would	would	AUX
taxlaw-2805	367	19	qualify	qualify	VERB
taxlaw-2805	367	20	for	for	ADP
taxlaw-2805	367	21	,	,	PUNCT
taxlaw-2805	367	22	resulting	result	VERB
taxlaw-2805	367	23	in	in	ADP
taxlaw-2805	367	24	an	an	DET
taxlaw-2805	367	25	increase	increase	NOUN
taxlaw-2805	367	26	equivalent	equivalent	ADJ
taxlaw-2805	367	27	to	to	ADP
taxlaw-2805	367	28	$	$	SYM
taxlaw-2805	367	29	0.77	0.77	NUM
taxlaw-2805	367	30	per	per	ADP
taxlaw-2805	367	31	hour	hour	NOUN
taxlaw-2805	367	32	in	in	ADP
taxlaw-2805	367	33	earnings	earning	NOUN
taxlaw-2805	367	34	for	for	ADP
taxlaw-2805	367	35	a	a	DET
taxlaw-2805	367	36	minimum	minimum	ADJ
taxlaw-2805	367	37	wage	wage	NOUN
taxlaw-2805	367	38	worker	worker	NOUN
taxlaw-2805	367	39	with	with	ADP
taxlaw-2805	367	40	one	one	NUM
taxlaw-2805	367	41	child	child	NOUN
taxlaw-2805	367	42	.	.	PUNCT
taxlaw-2805	368	1	83	83	NUM
taxlaw-2805	368	2	alternatively	alternatively	ADV
taxlaw-2805	368	3	,	,	PUNCT
taxlaw-2805	368	4	the	the	DET
taxlaw-2805	368	5	effect	effect	NOUN
taxlaw-2805	368	6	of	of	ADP
taxlaw-2805	368	7	eliminating	eliminate	VERB
taxlaw-2805	368	8	indexing	indexing	NOUN
taxlaw-2805	368	9	80	80	NUM
taxlaw-2805	368	10	see	see	PROPN
taxlaw-2805	368	11	bernstein	bernstein	PROPN
taxlaw-2805	368	12	&	&	CCONJ
taxlaw-2805	368	13	shapiro	shapiro	PROPN
taxlaw-2805	368	14	,	,	PUNCT
taxlaw-2805	368	15	supra	supra	PROPN
taxlaw-2805	368	16	note	note	NOUN
taxlaw-2805	368	17	4	4	NUM
taxlaw-2805	368	18	.	.	NOUN
taxlaw-2805	368	19	81	81	NUM
taxlaw-2805	368	20	the	the	DET
taxlaw-2805	368	21	value	value	NOUN
taxlaw-2805	368	22	of	of	ADP
taxlaw-2805	368	23	the	the	DET
taxlaw-2805	368	24	eitc	eitc	NOUN
taxlaw-2805	368	25	is	be	AUX
taxlaw-2805	368	26	indexed	index	VERB
taxlaw-2805	368	27	for	for	ADP
taxlaw-2805	368	28	inflation	inflation	NOUN
taxlaw-2805	368	29	.	.	PUNCT
taxlaw-2805	369	1	i.r.c	i.r.c	NOUN
taxlaw-2805	369	2	.	.	PUNCT
taxlaw-2805	370	1	§	§	PROPN
taxlaw-2805	370	2	32(j	32(j	NUM
taxlaw-2805	370	3	)	)	PUNCT
taxlaw-2805	370	4	(	(	PUNCT
taxlaw-2805	370	5	2010	2010	NUM
taxlaw-2805	370	6	)	)	PUNCT
taxlaw-2805	370	7	.	.	PUNCT
taxlaw-2805	371	1	82	82	NUM
taxlaw-2805	371	2	maag	maag	NOUN
taxlaw-2805	371	3	,	,	PUNCT
taxlaw-2805	371	4	tax	tax	NOUN
taxlaw-2805	371	5	credits	credit	NOUN
taxlaw-2805	371	6	,	,	PUNCT
taxlaw-2805	371	7	the	the	DET
taxlaw-2805	371	8	minimum	minimum	ADJ
taxlaw-2805	371	9	wage	wage	NOUN
taxlaw-2805	371	10	,	,	PUNCT
taxlaw-2805	371	11	and	and	CCONJ
taxlaw-2805	371	12	inflation	inflation	NOUN
taxlaw-2805	371	13	,	,	PUNCT
taxlaw-2805	371	14	supra	supra	PROPN
taxlaw-2805	371	15	note	note	NOUN
taxlaw-2805	371	16	54	54	NUM
taxlaw-2805	371	17	,	,	PUNCT
taxlaw-2805	371	18	at	at	ADP
taxlaw-2805	371	19	2	2	NUM
taxlaw-2805	371	20	-	-	SYM
taxlaw-2805	371	21	3	3	NUM
taxlaw-2805	371	22	.	.	NOUN
taxlaw-2805	371	23	83	83	NUM
taxlaw-2805	372	1	i	i	PRON
taxlaw-2805	372	2	d.	d.	NOUN
taxlaw-2805	372	3	these	these	DET
taxlaw-2805	372	4	calculations	calculation	NOUN
taxlaw-2805	372	5	use	use	VERB
taxlaw-2805	372	6	the	the	DET
taxlaw-2805	372	7	2006	2006	NUM
taxlaw-2805	372	8	levels	level	NOUN
taxlaw-2805	372	9	for	for	ADP
taxlaw-2805	372	10	the	the	DET
taxlaw-2805	372	11	credit	credit	NOUN
taxlaw-2805	372	12	and	and	CCONJ
taxlaw-2805	372	13	the	the	DET
taxlaw-2805	372	14	2006	2006	NUM
taxlaw-2805	372	15	minimum	minimum	NOUN
taxlaw-2805	372	16	wage	wage	NOUN
taxlaw-2805	372	17	as	as	ADP
taxlaw-2805	372	18	a	a	DET
taxlaw-2805	372	19	baseline	baseline	NOUN
taxlaw-2805	372	20	.	.	PUNCT
taxlaw-2805	373	1	i	i	PRON
taxlaw-2805	373	2	d.	d.	PROPN
taxlaw-2805	373	3	2011	2011	NUM
taxlaw-2805	373	4	]	]	PUNCT
taxlaw-2805	373	5	time	time	NOUN
taxlaw-2805	373	6	for	for	SCONJ
taxlaw-2805	373	7	the	the	DET
taxlaw-2805	373	8	child	child	NOUN
taxlaw-2805	373	9	tax	tax	NOUN
taxlaw-2805	373	10	credit	credit	NOUN
taxlaw-2805	373	11	to	to	PART
taxlaw-2805	373	12	grow	grow	VERB
taxlaw-2805	373	13	up	up	ADP
taxlaw-2805	373	14	323	323	NUM
taxlaw-2805	373	15	would	would	AUX
taxlaw-2805	373	16	be	be	AUX
taxlaw-2805	373	17	to	to	PART
taxlaw-2805	373	18	end	end	VERB
taxlaw-2805	373	19	the	the	DET
taxlaw-2805	373	20	―phenomenon	―phenomenon	PROPN
taxlaw-2805	373	21	of	of	ADP
taxlaw-2805	373	22	declining	decline	VERB
taxlaw-2805	373	23	credits	credit	NOUN
taxlaw-2805	373	24	for	for	ADP
taxlaw-2805	373	25	workers	worker	NOUN
taxlaw-2805	373	26	with	with	ADP
taxlaw-2805	373	27	stagnating	stagnate	VERB
taxlaw-2805	373	28	earnings‖	earnings‖	PROPN
taxlaw-2805	373	29	described	describe	VERB
taxlaw-2805	373	30	above	above	ADV
taxlaw-2805	373	31	.	.	PUNCT
taxlaw-2805	374	1	84	84	NUM
taxlaw-2805	374	2	2	2	NUM
taxlaw-2805	374	3	.	.	PUNCT
taxlaw-2805	374	4	consequences	consequence	NOUN
taxlaw-2805	374	5	associated	associate	VERB
taxlaw-2805	374	6	with	with	ADP
taxlaw-2805	374	7	future	future	ADJ
taxlaw-2805	374	8	structural	structural	ADJ
taxlaw-2805	374	9	changes	change	NOUN
taxlaw-2805	374	10	to	to	ADP
taxlaw-2805	374	11	the	the	DET
taxlaw-2805	374	12	ctc	ctc	PROPN
taxlaw-2805	374	13	future	future	ADJ
taxlaw-2805	374	14	structural	structural	ADJ
taxlaw-2805	374	15	changes	change	NOUN
taxlaw-2805	374	16	to	to	ADP
taxlaw-2805	374	17	the	the	DET
taxlaw-2805	374	18	ctc	ctc	NOUN
taxlaw-2805	374	19	will	will	AUX
taxlaw-2805	374	20	hinder	hinder	VERB
taxlaw-2805	374	21	its	its	PRON
taxlaw-2805	374	22	ability	ability	NOUN
taxlaw-2805	374	23	to	to	PART
taxlaw-2805	374	24	serve	serve	VERB
taxlaw-2805	374	25	as	as	ADP
taxlaw-2805	374	26	an	an	DET
taxlaw-2805	374	27	aid	aid	NOUN
taxlaw-2805	374	28	for	for	ADP
taxlaw-2805	374	29	families	family	NOUN
taxlaw-2805	374	30	with	with	ADP
taxlaw-2805	374	31	children	child	NOUN
taxlaw-2805	374	32	,	,	PUNCT
taxlaw-2805	374	33	to	to	PART
taxlaw-2805	374	34	help	help	VERB
taxlaw-2805	374	35	those	those	PRON
taxlaw-2805	374	36	in	in	ADP
taxlaw-2805	374	37	poverty	poverty	NOUN
taxlaw-2805	374	38	,	,	PUNCT
taxlaw-2805	374	39	and	and	CCONJ
taxlaw-2805	374	40	to	to	PART
taxlaw-2805	374	41	function	function	VERB
taxlaw-2805	374	42	as	as	ADP
taxlaw-2805	374	43	a	a	DET
taxlaw-2805	374	44	work	work	NOUN
taxlaw-2805	374	45	incentive	incentive	NOUN
taxlaw-2805	374	46	.	.	PUNCT
taxlaw-2805	375	1	when	when	SCONJ
taxlaw-2805	375	2	the	the	DET
taxlaw-2805	375	3	current	current	ADJ
taxlaw-2805	375	4	ctc	ctc	NOUN
taxlaw-2805	375	5	structure	structure	NOUN
taxlaw-2805	375	6	expires	expire	VERB
taxlaw-2805	375	7	after	after	ADP
taxlaw-2805	375	8	2012	2012	NUM
taxlaw-2805	375	9	,	,	PUNCT
taxlaw-2805	375	10	with	with	ADP
taxlaw-2805	375	11	the	the	DET
taxlaw-2805	375	12	expiration	expiration	NOUN
taxlaw-2805	375	13	of	of	ADP
taxlaw-2805	375	14	the	the	DET
taxlaw-2805	375	15	extension	extension	NOUN
taxlaw-2805	375	16	promulgated	promulgate	VERB
taxlaw-2805	375	17	in	in	ADP
taxlaw-2805	375	18	the	the	DET
taxlaw-2805	375	19	tax	tax	NOUN
taxlaw-2805	375	20	relief	relief	NOUN
taxlaw-2805	375	21	act	act	NOUN
taxlaw-2805	375	22	,	,	PUNCT
taxlaw-2805	375	23	the	the	DET
taxlaw-2805	375	24	credit	credit	NOUN
taxlaw-2805	375	25	will	will	AUX
taxlaw-2805	375	26	return	return	VERB
taxlaw-2805	375	27	to	to	ADP
taxlaw-2805	375	28	its	its	PRON
taxlaw-2805	375	29	egtrra	egtrra	ADJ
taxlaw-2805	375	30	structure	structure	NOUN
taxlaw-2805	375	31	.	.	PUNCT
taxlaw-2805	376	1	the	the	DET
taxlaw-2805	376	2	credit	credit	NOUN
taxlaw-2805	376	3	’s	’s	PART
taxlaw-2805	376	4	value	value	NOUN
taxlaw-2805	376	5	will	will	AUX
taxlaw-2805	376	6	therefore	therefore	ADV
taxlaw-2805	376	7	fall	fall	VERB
taxlaw-2805	376	8	from	from	ADP
taxlaw-2805	376	9	$	$	SYM
taxlaw-2805	376	10	1,000	1,000	NUM
taxlaw-2805	376	11	to	to	PART
taxlaw-2805	376	12	$	$	SYM
taxlaw-2805	376	13	500	500	NUM
taxlaw-2805	376	14	and	and	CCONJ
taxlaw-2805	376	15	the	the	DET
taxlaw-2805	376	16	refundability	refundability	NOUN
taxlaw-2805	376	17	threshold	threshold	NOUN
taxlaw-2805	376	18	will	will	AUX
taxlaw-2805	376	19	no	no	ADV
taxlaw-2805	376	20	longer	long	ADV
taxlaw-2805	376	21	be	be	AUX
taxlaw-2805	376	22	set	set	VERB
taxlaw-2805	376	23	at	at	ADP
taxlaw-2805	376	24	$	$	SYM
taxlaw-2805	376	25	3,000	3,000	NUM
taxlaw-2805	376	26	.	.	PUNCT
taxlaw-2805	377	1	there	there	PRON
taxlaw-2805	377	2	are	be	VERB
taxlaw-2805	377	3	several	several	ADJ
taxlaw-2805	377	4	problematic	problematic	ADJ
taxlaw-2805	377	5	consequences	consequence	NOUN
taxlaw-2805	377	6	associated	associate	VERB
taxlaw-2805	377	7	with	with	ADP
taxlaw-2805	377	8	this	this	DET
taxlaw-2805	377	9	reversion	reversion	NOUN
taxlaw-2805	377	10	in	in	ADP
taxlaw-2805	377	11	the	the	DET
taxlaw-2805	377	12	credit	credit	NOUN
taxlaw-2805	377	13	’s	’s	PART
taxlaw-2805	377	14	structure	structure	NOUN
taxlaw-2805	377	15	,	,	PUNCT
taxlaw-2805	377	16	including	include	VERB
taxlaw-2805	377	17	an	an	DET
taxlaw-2805	377	18	increase	increase	NOUN
taxlaw-2805	377	19	in	in	ADP
taxlaw-2805	377	20	the	the	DET
taxlaw-2805	377	21	effective	effective	ADJ
taxlaw-2805	377	22	marginal	marginal	ADJ
taxlaw-2805	377	23	tax	tax	NOUN
taxlaw-2805	377	24	rate	rate	NOUN
taxlaw-2805	377	25	(	(	PUNCT
taxlaw-2805	377	26	emtr	emtr	NOUN
taxlaw-2805	377	27	)	)	PUNCT
taxlaw-2805	377	28	of	of	ADP
taxlaw-2805	377	29	low	low	ADJ
taxlaw-2805	377	30	-	-	PUNCT
taxlaw-2805	377	31	income	income	NOUN
taxlaw-2805	377	32	families	family	NOUN
taxlaw-2805	377	33	and	and	CCONJ
taxlaw-2805	377	34	a	a	DET
taxlaw-2805	377	35	decrease	decrease	NOUN
taxlaw-2805	377	36	in	in	ADP
taxlaw-2805	377	37	the	the	DET
taxlaw-2805	377	38	significance	significance	NOUN
taxlaw-2805	377	39	of	of	ADP
taxlaw-2805	377	40	the	the	DET
taxlaw-2805	377	41	ctc	ctc	NOUN
taxlaw-2805	377	42	as	as	ADP
taxlaw-2805	377	43	a	a	DET
taxlaw-2805	377	44	subsidy	subsidy	NOUN
taxlaw-2805	377	45	for	for	ADP
taxlaw-2805	377	46	needy	needy	ADJ
taxlaw-2805	377	47	families	family	NOUN
taxlaw-2805	377	48	with	with	ADP
taxlaw-2805	377	49	children	child	NOUN
taxlaw-2805	377	50	.	.	PUNCT
taxlaw-2805	378	1	allowing	allow	VERB
taxlaw-2805	378	2	this	this	DET
taxlaw-2805	378	3	reversion	reversion	NOUN
taxlaw-2805	378	4	would	would	AUX
taxlaw-2805	378	5	increase	increase	VERB
taxlaw-2805	378	6	the	the	DET
taxlaw-2805	378	7	emtr	emtr	NOUN
taxlaw-2805	378	8	of	of	ADP
taxlaw-2805	378	9	low	low	ADJ
taxlaw-2805	378	10	-	-	PUNCT
taxlaw-2805	378	11	income	income	NOUN
taxlaw-2805	378	12	families	family	NOUN
taxlaw-2805	378	13	who	who	PRON
taxlaw-2805	378	14	are	be	AUX
taxlaw-2805	378	15	in	in	ADP
taxlaw-2805	378	16	the	the	DET
taxlaw-2805	378	17	phase	phase	NOUN
taxlaw-2805	378	18	-	-	PUNCT
taxlaw-2805	378	19	in	in	ADP
taxlaw-2805	378	20	range	range	NOUN
taxlaw-2805	378	21	.	.	PUNCT
taxlaw-2805	379	1	85	85	NUM
taxlaw-2805	379	2	one	one	NUM
taxlaw-2805	379	3	problem	problem	NOUN
taxlaw-2805	379	4	with	with	ADP
taxlaw-2805	379	5	such	such	DET
taxlaw-2805	379	6	an	an	DET
taxlaw-2805	379	7	increase	increase	NOUN
taxlaw-2805	379	8	in	in	ADP
taxlaw-2805	379	9	the	the	DET
taxlaw-2805	379	10	emtr	emtr	NOUN
taxlaw-2805	379	11	is	be	AUX
taxlaw-2805	379	12	that	that	SCONJ
taxlaw-2805	379	13	it	it	PRON
taxlaw-2805	379	14	reduces	reduce	VERB
taxlaw-2805	379	15	the	the	DET
taxlaw-2805	379	16	rewards	reward	NOUN
taxlaw-2805	379	17	associated	associate	VERB
taxlaw-2805	379	18	with	with	ADP
taxlaw-2805	379	19	earning	earn	VERB
taxlaw-2805	379	20	more	more	ADJ
taxlaw-2805	379	21	income	income	NOUN
taxlaw-2805	379	22	,	,	PUNCT
taxlaw-2805	379	23	because	because	SCONJ
taxlaw-2805	379	24	each	each	DET
taxlaw-2805	379	25	additional	additional	ADJ
taxlaw-2805	379	26	dollar	dollar	NOUN
taxlaw-2805	379	27	of	of	ADP
taxlaw-2805	379	28	earnings	earning	NOUN
taxlaw-2805	379	29	is	be	AUX
taxlaw-2805	379	30	taxed	tax	VERB
taxlaw-2805	379	31	at	at	ADP
taxlaw-2805	379	32	a	a	DET
taxlaw-2805	379	33	higher	high	ADJ
taxlaw-2805	379	34	rate	rate	NOUN
taxlaw-2805	379	35	.	.	PUNCT
taxlaw-2805	380	1	86	86	NUM
taxlaw-2805	380	2	a	a	DET
taxlaw-2805	380	3	reduction	reduction	NOUN
taxlaw-2805	380	4	in	in	ADP
taxlaw-2805	380	5	credit	credit	NOUN
taxlaw-2805	380	6	value	value	NOUN
taxlaw-2805	380	7	increases	increase	NOUN
taxlaw-2805	380	8	emtrs	emtr	VERB
taxlaw-2805	380	9	for	for	ADP
taxlaw-2805	380	10	families	family	NOUN
taxlaw-2805	380	11	with	with	ADP
taxlaw-2805	380	12	lower	low	ADJ
taxlaw-2805	380	13	incomes	income	NOUN
taxlaw-2805	380	14	,	,	PUNCT
taxlaw-2805	380	15	hindering	hinder	VERB
taxlaw-2805	380	16	the	the	DET
taxlaw-2805	380	17	use	use	NOUN
taxlaw-2805	380	18	of	of	ADP
taxlaw-2805	380	19	the	the	DET
taxlaw-2805	380	20	credit	credit	NOUN
taxlaw-2805	380	21	as	as	ADP
taxlaw-2805	380	22	a	a	DET
taxlaw-2805	380	23	work	work	NOUN
taxlaw-2805	380	24	incentive	incentive	NOUN
taxlaw-2805	380	25	and	and	CCONJ
taxlaw-2805	380	26	resulting	result	VERB
taxlaw-2805	380	27	in	in	ADP
taxlaw-2805	380	28	an	an	DET
taxlaw-2805	380	29	unraveling	unraveling	NOUN
taxlaw-2805	380	30	of	of	ADP
taxlaw-2805	380	31	the	the	DET
taxlaw-2805	380	32	benefits	benefit	NOUN
taxlaw-2805	380	33	associated	associate	VERB
taxlaw-2805	380	34	with	with	ADP
taxlaw-2805	380	35	the	the	DET
taxlaw-2805	380	36	original	original	ADJ
taxlaw-2805	380	37	increase	increase	NOUN
taxlaw-2805	380	38	in	in	ADP
taxlaw-2805	380	39	the	the	DET
taxlaw-2805	380	40	credit	credit	NOUN
taxlaw-2805	380	41	’s	’s	PART
taxlaw-2805	380	42	value	value	NOUN
taxlaw-2805	380	43	from	from	ADP
taxlaw-2805	380	44	$	$	SYM
taxlaw-2805	380	45	500	500	NUM
taxlaw-2805	380	46	to	to	PART
taxlaw-2805	380	47	$	$	SYM
taxlaw-2805	380	48	1,000	1,000	NUM
taxlaw-2805	380	49	.	.	PUNCT
taxlaw-2805	381	1	this	this	DET
taxlaw-2805	381	2	unraveling	unraveling	NOUN
taxlaw-2805	381	3	occurs	occur	VERB
taxlaw-2805	381	4	because	because	SCONJ
taxlaw-2805	381	5	the	the	DET
taxlaw-2805	381	6	incentive	incentive	NOUN
taxlaw-2805	381	7	effects	effect	NOUN
taxlaw-2805	381	8	of	of	ADP
taxlaw-2805	381	9	the	the	DET
taxlaw-2805	381	10	credit	credit	NOUN
taxlaw-2805	381	11	over	over	ADP
taxlaw-2805	381	12	the	the	DET
taxlaw-2805	381	13	phase	phase	NOUN
taxlaw-2805	381	14	-	-	PUNCT
taxlaw-2805	381	15	in	in	ADP
taxlaw-2805	381	16	84	84	NUM
taxlaw-2805	381	17	i	i	PROPN
taxlaw-2805	381	18	d.	d.	NOUN
taxlaw-2805	381	19	at	at	ADP
taxlaw-2805	381	20	7	7	NUM
taxlaw-2805	381	21	.	.	SYM
taxlaw-2805	381	22	85	85	NUM
taxlaw-2805	381	23	katherine	katherine	PROPN
taxlaw-2805	381	24	lim	lim	PROPN
taxlaw-2805	381	25	&	&	CCONJ
taxlaw-2805	381	26	jeffrey	jeffrey	PROPN
taxlaw-2805	381	27	rohaly	rohaly	PROPN
taxlaw-2805	381	28	,	,	PUNCT
taxlaw-2805	381	29	the	the	DET
taxlaw-2805	381	30	impact	impact	NOUN
taxlaw-2805	381	31	of	of	ADP
taxlaw-2805	381	32	the	the	DET
taxlaw-2805	381	33	presidential	presidential	ADJ
taxlaw-2805	381	34	candidates	candidate	NOUN
taxlaw-2805	381	35	’	’	PART
taxlaw-2805	381	36	tax	tax	NOUN
taxlaw-2805	381	37	proposals	proposal	NOUN
taxlaw-2805	381	38	on	on	ADP
taxlaw-2805	381	39	effective	effective	ADJ
taxlaw-2805	381	40	marginal	marginal	ADJ
taxlaw-2805	381	41	tax	tax	NOUN
taxlaw-2805	381	42	rates	rate	NOUN
taxlaw-2805	381	43	,	,	PUNCT
taxlaw-2805	381	44	the	the	DET
taxlaw-2805	381	45	urban	urban	ADJ
taxlaw-2805	381	46	-	-	PUNCT
taxlaw-2805	381	47	brookings	brookings	PROPN
taxlaw-2805	381	48	tax	tax	NOUN
taxlaw-2805	381	49	policy	policy	NOUN
taxlaw-2805	381	50	ctr	ctr	PROPN
taxlaw-2805	381	51	.	.	PUNCT
taxlaw-2805	382	1	(	(	PUNCT
taxlaw-2805	382	2	2008	2008	NUM
taxlaw-2805	382	3	)	)	PUNCT
taxlaw-2805	382	4	,	,	PUNCT
taxlaw-2805	382	5	available	available	ADJ
taxlaw-2805	382	6	at	at	ADP
taxlaw-2805	382	7	http://www.urban.org/url.cfm?id=411759	http://www.urban.org/url.cfm?id=411759	ADV
taxlaw-2805	382	8	.	.	PUNCT
taxlaw-2805	383	1	the	the	DET
taxlaw-2805	383	2	―effective	―effective	PRON
taxlaw-2805	383	3	marginal	marginal	ADJ
taxlaw-2805	383	4	tax	tax	NOUN
taxlaw-2805	383	5	rate‖	rate‖	PROPN
taxlaw-2805	383	6	(	(	PUNCT
taxlaw-2805	383	7	emtr	emtr	PROPN
taxlaw-2805	383	8	)	)	PUNCT
taxlaw-2805	383	9	is	be	AUX
taxlaw-2805	383	10	the	the	DET
taxlaw-2805	383	11	proportion	proportion	NOUN
taxlaw-2805	383	12	of	of	ADP
taxlaw-2805	383	13	an	an	DET
taxlaw-2805	383	14	additional	additional	ADJ
taxlaw-2805	383	15	dollar	dollar	NOUN
taxlaw-2805	383	16	of	of	ADP
taxlaw-2805	383	17	income	income	NOUN
taxlaw-2805	383	18	that	that	PRON
taxlaw-2805	383	19	is	be	AUX
taxlaw-2805	383	20	paid	pay	VERB
taxlaw-2805	383	21	in	in	ADP
taxlaw-2805	383	22	federal	federal	ADJ
taxlaw-2805	383	23	income	income	NOUN
taxlaw-2805	383	24	tax	tax	NOUN
taxlaw-2805	383	25	.	.	PUNCT
taxlaw-2805	384	1	emtrs	emtrs	PROPN
taxlaw-2805	384	2	are	be	AUX
taxlaw-2805	384	3	different	different	ADJ
taxlaw-2805	384	4	from	from	ADP
taxlaw-2805	384	5	the	the	DET
taxlaw-2805	384	6	statutory	statutory	ADJ
taxlaw-2805	384	7	marginal	marginal	ADJ
taxlaw-2805	384	8	tax	tax	NOUN
taxlaw-2805	384	9	rates	rate	NOUN
taxlaw-2805	384	10	due	due	ADJ
taxlaw-2805	384	11	the	the	DET
taxlaw-2805	384	12	effects	effect	NOUN
taxlaw-2805	384	13	of	of	ADP
taxlaw-2805	384	14	phase	phase	NOUN
taxlaw-2805	384	15	-	-	PUNCT
taxlaw-2805	384	16	in	in	NOUN
taxlaw-2805	384	17	and	and	CCONJ
taxlaw-2805	384	18	phase	phase	NOUN
taxlaw-2805	384	19	-	-	PUNCT
taxlaw-2805	384	20	outs	out	NOUN
taxlaw-2805	384	21	of	of	ADP
taxlaw-2805	384	22	available	available	ADJ
taxlaw-2805	384	23	credits	credit	NOUN
taxlaw-2805	384	24	and	and	CCONJ
taxlaw-2805	384	25	deductions	deduction	NOUN
taxlaw-2805	384	26	in	in	ADP
taxlaw-2805	384	27	the	the	DET
taxlaw-2805	384	28	tax	tax	NOUN
taxlaw-2805	384	29	code	code	NOUN
taxlaw-2805	384	30	.	.	PUNCT
taxlaw-2805	385	1	86	86	NUM
taxlaw-2805	386	1	i	i	PRON
taxlaw-2805	386	2	d.	d.	PROPN
taxlaw-2805	386	3	at	at	ADP
taxlaw-2805	386	4	4	4	NUM
taxlaw-2805	386	5	.	.	NUM
taxlaw-2805	386	6	324	324	NUM
taxlaw-2805	386	7	columbia	columbia	PROPN
taxlaw-2805	386	8	journal	journal	PROPN
taxlaw-2805	386	9	of	of	ADP
taxlaw-2805	386	10	tax	tax	NOUN
taxlaw-2805	386	11	law	law	NOUN
taxlaw-2805	386	12	[	[	X
taxlaw-2805	386	13	vol.2:301	vol.2:301	PROPN
taxlaw-2805	386	14	period	period	NOUN
taxlaw-2805	386	15	are	be	AUX
taxlaw-2805	386	16	curtailed	curtail	VERB
taxlaw-2805	386	17	if	if	SCONJ
taxlaw-2805	386	18	the	the	DET
taxlaw-2805	386	19	phase	phase	NOUN
taxlaw-2805	386	20	-	-	PUNCT
taxlaw-2805	386	21	in	in	NOUN
taxlaw-2805	386	22	is	be	AUX
taxlaw-2805	386	23	shorter	short	ADJ
taxlaw-2805	386	24	and	and	CCONJ
taxlaw-2805	386	25	the	the	DET
taxlaw-2805	386	26	maximum	maximum	ADJ
taxlaw-2805	386	27	refundability	refundability	NOUN
taxlaw-2805	386	28	level	level	NOUN
taxlaw-2805	386	29	is	be	AUX
taxlaw-2805	386	30	reached	reach	VERB
taxlaw-2805	386	31	at	at	ADP
taxlaw-2805	386	32	a	a	DET
taxlaw-2805	386	33	low	low	ADJ
taxlaw-2805	386	34	earnings	earning	NOUN
taxlaw-2805	386	35	level	level	NOUN
taxlaw-2805	386	36	.	.	PUNCT
taxlaw-2805	387	1	much	much	ADJ
taxlaw-2805	387	2	of	of	ADP
taxlaw-2805	387	3	the	the	DET
taxlaw-2805	387	4	benefit	benefit	NOUN
taxlaw-2805	387	5	associated	associate	VERB
taxlaw-2805	387	6	with	with	ADP
taxlaw-2805	387	7	the	the	DET
taxlaw-2805	387	8	increased	increase	VERB
taxlaw-2805	387	9	availability	availability	NOUN
taxlaw-2805	387	10	of	of	ADP
taxlaw-2805	387	11	the	the	DET
taxlaw-2805	387	12	refundable	refundable	ADJ
taxlaw-2805	387	13	credit	credit	NOUN
taxlaw-2805	387	14	,	,	PUNCT
taxlaw-2805	387	15	via	via	ADP
taxlaw-2805	387	16	the	the	DET
taxlaw-2805	387	17	lower	low	ADJ
taxlaw-2805	387	18	refundability	refundability	NOUN
taxlaw-2805	387	19	threshold	threshold	NOUN
taxlaw-2805	387	20	,	,	PUNCT
taxlaw-2805	387	21	will	will	AUX
taxlaw-2805	387	22	be	be	AUX
taxlaw-2805	387	23	offset	offset	VERB
taxlaw-2805	387	24	by	by	ADP
taxlaw-2805	387	25	a	a	DET
taxlaw-2805	387	26	reduction	reduction	NOUN
taxlaw-2805	387	27	in	in	ADP
taxlaw-2805	387	28	the	the	DET
taxlaw-2805	387	29	value	value	NOUN
taxlaw-2805	387	30	of	of	ADP
taxlaw-2805	387	31	the	the	DET
taxlaw-2805	387	32	credit	credit	NOUN
taxlaw-2805	387	33	,	,	PUNCT
taxlaw-2805	387	34	from	from	ADP
taxlaw-2805	387	35	$	$	SYM
taxlaw-2805	387	36	1,000	1,000	NUM
taxlaw-2805	387	37	to	to	PART
taxlaw-2805	387	38	$	$	SYM
taxlaw-2805	387	39	500	500	NUM
taxlaw-2805	387	40	,	,	PUNCT
taxlaw-2805	387	41	if	if	SCONJ
taxlaw-2805	387	42	the	the	DET
taxlaw-2805	387	43	current	current	ADJ
taxlaw-2805	387	44	structure	structure	NOUN
taxlaw-2805	387	45	expires	expire	VERB
taxlaw-2805	387	46	.	.	PUNCT
taxlaw-2805	388	1	structured	structure	VERB
taxlaw-2805	388	2	with	with	ADP
taxlaw-2805	388	3	a	a	DET
taxlaw-2805	388	4	$	$	SYM
taxlaw-2805	388	5	3,000	3,000	NUM
taxlaw-2805	388	6	refundability	refundability	NOUN
taxlaw-2805	388	7	threshold	threshold	NOUN
taxlaw-2805	388	8	and	and	CCONJ
taxlaw-2805	388	9	a	a	DET
taxlaw-2805	388	10	$	$	SYM
taxlaw-2805	388	11	500	500	NUM
taxlaw-2805	388	12	credit	credit	NOUN
taxlaw-2805	388	13	value	value	NOUN
taxlaw-2805	388	14	,	,	PUNCT
taxlaw-2805	388	15	the	the	DET
taxlaw-2805	388	16	credit	credit	NOUN
taxlaw-2805	388	17	’s	’s	PART
taxlaw-2805	388	18	value	value	NOUN
taxlaw-2805	388	19	will	will	AUX
taxlaw-2805	388	20	become	become	VERB
taxlaw-2805	388	21	a	a	DET
taxlaw-2805	388	22	significant	significant	ADJ
taxlaw-2805	388	23	limitation	limitation	NOUN
taxlaw-2805	388	24	on	on	ADP
taxlaw-2805	388	25	the	the	DET
taxlaw-2805	388	26	refundable	refundable	ADJ
taxlaw-2805	388	27	portion	portion	NOUN
taxlaw-2805	388	28	of	of	ADP
taxlaw-2805	388	29	the	the	DET
taxlaw-2805	388	30	credit	credit	NOUN
taxlaw-2805	388	31	received	receive	VERB
taxlaw-2805	388	32	by	by	ADP
taxlaw-2805	388	33	a	a	DET
taxlaw-2805	388	34	taxpayer	taxpayer	NOUN
taxlaw-2805	388	35	.	.	PUNCT
taxlaw-2805	389	1	the	the	DET
taxlaw-2805	389	2	refundable	refundable	ADJ
taxlaw-2805	389	3	portion	portion	NOUN
taxlaw-2805	389	4	of	of	ADP
taxlaw-2805	389	5	the	the	DET
taxlaw-2805	389	6	credit	credit	NOUN
taxlaw-2805	389	7	will	will	AUX
taxlaw-2805	389	8	also	also	ADV
taxlaw-2805	389	9	become	become	VERB
taxlaw-2805	389	10	fully	fully	ADV
taxlaw-2805	389	11	available	available	ADJ
taxlaw-2805	389	12	at	at	ADP
taxlaw-2805	389	13	a	a	DET
taxlaw-2805	389	14	very	very	ADV
taxlaw-2805	389	15	low	low	ADJ
taxlaw-2805	389	16	earnings	earning	NOUN
taxlaw-2805	389	17	level	level	NOUN
taxlaw-2805	389	18	.	.	PUNCT
taxlaw-2805	390	1	the	the	DET
taxlaw-2805	390	2	15	15	NUM
taxlaw-2805	390	3	%	%	NOUN
taxlaw-2805	390	4	limitation	limitation	NOUN
taxlaw-2805	390	5	on	on	ADP
taxlaw-2805	390	6	the	the	DET
taxlaw-2805	390	7	portion	portion	NOUN
taxlaw-2805	390	8	of	of	ADP
taxlaw-2805	390	9	the	the	DET
taxlaw-2805	390	10	credit	credit	NOUN
taxlaw-2805	390	11	that	that	PRON
taxlaw-2805	390	12	is	be	AUX
taxlaw-2805	390	13	refundable	refundable	ADJ
taxlaw-2805	390	14	will	will	AUX
taxlaw-2805	390	15	play	play	VERB
taxlaw-2805	390	16	a	a	DET
taxlaw-2805	390	17	smaller	small	ADJ
taxlaw-2805	390	18	role	role	NOUN
taxlaw-2805	390	19	in	in	ADP
taxlaw-2805	390	20	limiting	limit	VERB
taxlaw-2805	390	21	the	the	DET
taxlaw-2805	390	22	refundable	refundable	ADJ
taxlaw-2805	390	23	portion	portion	NOUN
taxlaw-2805	390	24	of	of	ADP
taxlaw-2805	390	25	the	the	DET
taxlaw-2805	390	26	credit	credit	NOUN
taxlaw-2805	390	27	.	.	PUNCT
taxlaw-2805	391	1	87	87	NUM
taxlaw-2805	391	2	this	this	PRON
taxlaw-2805	391	3	is	be	AUX
taxlaw-2805	391	4	because	because	SCONJ
taxlaw-2805	391	5	if	if	SCONJ
taxlaw-2805	391	6	the	the	DET
taxlaw-2805	391	7	credit	credit	NOUN
taxlaw-2805	391	8	’s	’s	PART
taxlaw-2805	391	9	value	value	NOUN
taxlaw-2805	391	10	is	be	AUX
taxlaw-2805	391	11	too	too	ADV
taxlaw-2805	391	12	low	low	ADJ
taxlaw-2805	391	13	,	,	PUNCT
taxlaw-2805	391	14	then	then	ADV
taxlaw-2805	391	15	15	15	NUM
taxlaw-2805	391	16	%	%	NOUN
taxlaw-2805	391	17	of	of	ADP
taxlaw-2805	391	18	earnings	earning	NOUN
taxlaw-2805	391	19	over	over	ADP
taxlaw-2805	391	20	the	the	DET
taxlaw-2805	391	21	threshold	threshold	NOUN
taxlaw-2805	391	22	quickly	quickly	ADV
taxlaw-2805	391	23	outpace	outpace	VERB
taxlaw-2805	391	24	the	the	DET
taxlaw-2805	391	25	value	value	NOUN
taxlaw-2805	391	26	of	of	ADP
taxlaw-2805	391	27	the	the	DET
taxlaw-2805	391	28	credit	credit	NOUN
taxlaw-2805	391	29	itself	itself	PRON
taxlaw-2805	391	30	.	.	PUNCT
taxlaw-2805	392	1	for	for	ADP
taxlaw-2805	392	2	example	example	NOUN
taxlaw-2805	392	3	,	,	PUNCT
taxlaw-2805	392	4	if	if	SCONJ
taxlaw-2805	392	5	the	the	DET
taxlaw-2805	392	6	credit	credit	NOUN
taxlaw-2805	392	7	is	be	AUX
taxlaw-2805	392	8	limited	limit	VERB
taxlaw-2805	392	9	to	to	ADP
taxlaw-2805	392	10	$	$	SYM
taxlaw-2805	392	11	500	500	NUM
taxlaw-2805	392	12	,	,	PUNCT
taxlaw-2805	392	13	a	a	DET
taxlaw-2805	392	14	taxpayer	taxpayer	NOUN
taxlaw-2805	392	15	receives	receive	VERB
taxlaw-2805	392	16	the	the	DET
taxlaw-2805	392	17	full	full	ADJ
taxlaw-2805	392	18	value	value	NOUN
taxlaw-2805	392	19	of	of	ADP
taxlaw-2805	392	20	the	the	DET
taxlaw-2805	392	21	credit	credit	NOUN
taxlaw-2805	392	22	when	when	SCONJ
taxlaw-2805	392	23	his	his	PRON
taxlaw-2805	392	24	income	income	NOUN
taxlaw-2805	392	25	reaches	reach	VERB
taxlaw-2805	392	26	$	$	SYM
taxlaw-2805	392	27	6,350	6,350	NUM
taxlaw-2805	392	28	and	and	CCONJ
taxlaw-2805	392	29	there	there	PRON
taxlaw-2805	392	30	is	be	VERB
taxlaw-2805	392	31	no	no	DET
taxlaw-2805	392	32	room	room	NOUN
taxlaw-2805	392	33	for	for	SCONJ
taxlaw-2805	392	34	the	the	DET
taxlaw-2805	392	35	value	value	NOUN
taxlaw-2805	392	36	of	of	ADP
taxlaw-2805	392	37	the	the	DET
taxlaw-2805	392	38	credit	credit	NOUN
taxlaw-2805	392	39	to	to	PART
taxlaw-2805	392	40	increase	increase	VERB
taxlaw-2805	392	41	in	in	ADP
taxlaw-2805	392	42	tandem	tandem	NOUN
taxlaw-2805	392	43	with	with	ADP
taxlaw-2805	392	44	earnings	earning	NOUN
taxlaw-2805	392	45	because	because	SCONJ
taxlaw-2805	392	46	the	the	DET
taxlaw-2805	392	47	refundable	refundable	ADJ
taxlaw-2805	392	48	portion	portion	NOUN
taxlaw-2805	392	49	of	of	ADP
taxlaw-2805	392	50	the	the	DET
taxlaw-2805	392	51	credit	credit	NOUN
taxlaw-2805	392	52	’s	’s	PART
taxlaw-2805	392	53	value	value	NOUN
taxlaw-2805	392	54	is	be	AUX
taxlaw-2805	392	55	already	already	ADV
taxlaw-2805	392	56	maxed	maxe	VERB
taxlaw-2805	392	57	out	out	ADP
taxlaw-2805	392	58	.	.	PUNCT
taxlaw-2805	393	1	a	a	DET
taxlaw-2805	393	2	taxpayer	taxpayer	NOUN
taxlaw-2805	393	3	with	with	ADP
taxlaw-2805	393	4	an	an	DET
taxlaw-2805	393	5	income	income	NOUN
taxlaw-2805	393	6	of	of	ADP
taxlaw-2805	393	7	$	$	SYM
taxlaw-2805	393	8	7,000	7,000	NUM
taxlaw-2805	393	9	would	would	AUX
taxlaw-2805	393	10	be	be	AUX
taxlaw-2805	393	11	eligible	eligible	ADJ
taxlaw-2805	393	12	for	for	ADP
taxlaw-2805	393	13	a	a	DET
taxlaw-2805	393	14	$	$	SYM
taxlaw-2805	393	15	600	600	NUM
taxlaw-2805	393	16	refund	refund	NOUN
taxlaw-2805	393	17	under	under	ADP
taxlaw-2805	393	18	the	the	DET
taxlaw-2805	393	19	15	15	NUM
taxlaw-2805	393	20	%	%	NOUN
taxlaw-2805	393	21	limitation	limitation	NOUN
taxlaw-2805	393	22	,	,	PUNCT
taxlaw-2805	393	23	but	but	CCONJ
taxlaw-2805	393	24	would	would	AUX
taxlaw-2805	393	25	be	be	AUX
taxlaw-2805	393	26	limited	limit	VERB
taxlaw-2805	393	27	to	to	ADP
taxlaw-2805	393	28	a	a	DET
taxlaw-2805	393	29	$	$	SYM
taxlaw-2805	393	30	500	500	NUM
taxlaw-2805	393	31	refund	refund	NOUN
taxlaw-2805	393	32	because	because	SCONJ
taxlaw-2805	393	33	of	of	ADP
taxlaw-2805	393	34	the	the	DET
taxlaw-2805	393	35	new	new	ADJ
taxlaw-2805	393	36	,	,	PUNCT
taxlaw-2805	393	37	lower	low	ADJ
taxlaw-2805	393	38	level	level	NOUN
taxlaw-2805	393	39	of	of	ADP
taxlaw-2805	393	40	the	the	DET
taxlaw-2805	393	41	credit	credit	NOUN
taxlaw-2805	393	42	.	.	PUNCT
taxlaw-2805	394	1	this	this	DET
taxlaw-2805	394	2	structure	structure	NOUN
taxlaw-2805	394	3	is	be	AUX
taxlaw-2805	394	4	far	far	ADV
taxlaw-2805	394	5	more	more	ADV
taxlaw-2805	394	6	restrictive	restrictive	ADJ
taxlaw-2805	394	7	than	than	ADP
taxlaw-2805	394	8	the	the	DET
taxlaw-2805	394	9	current	current	ADJ
taxlaw-2805	394	10	structure	structure	NOUN
taxlaw-2805	394	11	of	of	ADP
taxlaw-2805	394	12	the	the	DET
taxlaw-2805	394	13	credit	credit	NOUN
taxlaw-2805	394	14	.	.	PUNCT
taxlaw-2805	395	1	88	88	NUM
taxlaw-2805	395	2	87	87	NUM
taxlaw-2805	395	3	i.r.c	i.r.c	NOUN
taxlaw-2805	395	4	.	.	PUNCT
taxlaw-2805	396	1	§	§	PROPN
taxlaw-2805	396	2	24(d)(1)(b)(i	24(d)(1)(b)(i	NUM
taxlaw-2805	396	3	)	)	PUNCT
taxlaw-2805	396	4	(	(	PUNCT
taxlaw-2805	396	5	2010	2010	NUM
taxlaw-2805	396	6	)	)	PUNCT
taxlaw-2805	396	7	.	.	PUNCT
taxlaw-2805	397	1	88	88	NUM
taxlaw-2805	397	2	see	see	VERB
taxlaw-2805	397	3	discussion	discussion	NOUN
taxlaw-2805	397	4	supra	supra	PROPN
taxlaw-2805	397	5	part	part	PROPN
taxlaw-2805	397	6	ii.a	ii.a	PROPN
taxlaw-2805	397	7	.	.	PUNCT
taxlaw-2805	398	1	2011	2011	NUM
taxlaw-2805	398	2	]	]	PUNCT
taxlaw-2805	398	3	time	time	NOUN
taxlaw-2805	398	4	for	for	SCONJ
taxlaw-2805	398	5	the	the	DET
taxlaw-2805	398	6	child	child	NOUN
taxlaw-2805	398	7	tax	tax	NOUN
taxlaw-2805	398	8	credit	credit	NOUN
taxlaw-2805	398	9	to	to	PART
taxlaw-2805	398	10	grow	grow	VERB
taxlaw-2805	398	11	up	up	ADP
taxlaw-2805	398	12	325	325	NUM
taxlaw-2805	398	13	table	table	NOUN
taxlaw-2805	398	14	4	4	NUM
taxlaw-2805	398	15	.	.	PUNCT
taxlaw-2805	399	1	availability	availability	NOUN
taxlaw-2805	399	2	of	of	ADP
taxlaw-2805	399	3	the	the	DET
taxlaw-2805	399	4	ctc	ctc	NOUN
taxlaw-2805	399	5	,	,	PUNCT
taxlaw-2805	399	6	$	$	SYM
taxlaw-2805	399	7	500	500	NUM
taxlaw-2805	399	8	credit	credit	NOUN
taxlaw-2805	399	9	level	level	NOUN
taxlaw-2805	399	10	refundability	refundability	NOUN
taxlaw-2805	399	11	threshold	threshold	NOUN
taxlaw-2805	399	12	earned	earn	VERB
taxlaw-2805	399	13	income	income	NOUN
taxlaw-2805	399	14	credit	credit	NOUN
taxlaw-2805	399	15	available	available	ADJ
taxlaw-2805	399	16	credit	credit	NOUN
taxlaw-2805	399	17	received	receive	VERB
taxlaw-2805	399	18	$	$	SYM
taxlaw-2805	399	19	3,000	3,000	NUM
taxlaw-2805	399	20	$	$	SYM
taxlaw-2805	399	21	4,000	4,000	NUM
taxlaw-2805	399	22	$	$	SYM
taxlaw-2805	399	23	150	150	NUM
taxlaw-2805	399	24	$	$	SYM
taxlaw-2805	399	25	150	150	NUM
taxlaw-2805	399	26	3,000	3,000	NUM
taxlaw-2805	399	27	5,000	5,000	NUM
taxlaw-2805	399	28	300	300	NUM
taxlaw-2805	399	29	300	300	NUM
taxlaw-2805	399	30	3,000	3,000	NUM
taxlaw-2805	399	31	6,000	6,000	NUM
taxlaw-2805	399	32	450	450	NUM
taxlaw-2805	399	33	450	450	NUM
taxlaw-2805	399	34	3,000	3,000	NUM
taxlaw-2805	399	35	6,350	6,350	NUM
taxlaw-2805	399	36	503	503	NUM
taxlaw-2805	399	37	500	500	NUM
taxlaw-2805	399	38	3,000	3,000	NUM
taxlaw-2805	399	39	7,000	7,000	NUM
taxlaw-2805	399	40	600	600	NUM
taxlaw-2805	399	41	500	500	NUM
taxlaw-2805	399	42	3,000	3,000	NUM
taxlaw-2805	399	43	8,000	8,000	NUM
taxlaw-2805	399	44	750	750	NUM
taxlaw-2805	400	1	500	500	NUM
taxlaw-2805	400	2	3,000	3,000	NUM
taxlaw-2805	400	3	9,000	9,000	NUM
taxlaw-2805	400	4	900	900	NUM
taxlaw-2805	400	5	500	500	NUM
taxlaw-2805	400	6	3,000	3,000	NUM
taxlaw-2805	400	7	10,000	10,000	NUM
taxlaw-2805	400	8	1,050	1,050	NUM
taxlaw-2805	400	9	500	500	NUM
taxlaw-2805	400	10	additionally	additionally	ADV
taxlaw-2805	401	1	,	,	PUNCT
taxlaw-2805	401	2	a	a	DET
taxlaw-2805	401	3	significant	significant	ADJ
taxlaw-2805	401	4	number	number	NOUN
taxlaw-2805	401	5	of	of	ADP
taxlaw-2805	401	6	families	family	NOUN
taxlaw-2805	401	7	that	that	PRON
taxlaw-2805	401	8	have	have	AUX
taxlaw-2805	401	9	been	be	AUX
taxlaw-2805	401	10	receiving	receive	VERB
taxlaw-2805	401	11	the	the	DET
taxlaw-2805	401	12	credit	credit	NOUN
taxlaw-2805	401	13	for	for	ADP
taxlaw-2805	401	14	a	a	DET
taxlaw-2805	401	15	number	number	NOUN
taxlaw-2805	401	16	of	of	ADP
taxlaw-2805	401	17	years	year	NOUN
taxlaw-2805	401	18	will	will	AUX
taxlaw-2805	401	19	see	see	VERB
taxlaw-2805	401	20	their	their	PRON
taxlaw-2805	401	21	benefits	benefit	NOUN
taxlaw-2805	401	22	greatly	greatly	ADV
taxlaw-2805	401	23	reduced	reduce	VERB
taxlaw-2805	401	24	.	.	PUNCT
taxlaw-2805	402	1	those	those	PRON
taxlaw-2805	402	2	with	with	ADP
taxlaw-2805	402	3	incomes	income	NOUN
taxlaw-2805	402	4	at	at	ADP
taxlaw-2805	402	5	or	or	CCONJ
taxlaw-2805	402	6	above	above	ADP
taxlaw-2805	402	7	$	$	SYM
taxlaw-2805	402	8	10,000	10,000	NUM
taxlaw-2805	402	9	will	will	AUX
taxlaw-2805	402	10	have	have	AUX
taxlaw-2805	402	11	received	receive	VERB
taxlaw-2805	402	12	credits	credit	NOUN
taxlaw-2805	402	13	of	of	ADP
taxlaw-2805	402	14	$	$	SYM
taxlaw-2805	402	15	1,000	1,000	NUM
taxlaw-2805	402	16	for	for	ADP
taxlaw-2805	402	17	tax	tax	NOUN
taxlaw-2805	402	18	years	year	NOUN
taxlaw-2805	402	19	2009	2009	NUM
taxlaw-2805	402	20	through	through	ADP
taxlaw-2805	402	21	2012	2012	NUM
taxlaw-2805	402	22	,	,	PUNCT
taxlaw-2805	402	23	but	but	CCONJ
taxlaw-2805	402	24	following	follow	VERB
taxlaw-2805	402	25	expiration	expiration	NOUN
taxlaw-2805	402	26	they	they	PRON
taxlaw-2805	402	27	would	would	AUX
taxlaw-2805	402	28	only	only	ADV
taxlaw-2805	402	29	receive	receive	VERB
taxlaw-2805	402	30	$	$	SYM
taxlaw-2805	402	31	500	500	NUM
taxlaw-2805	402	32	.	.	PUNCT
taxlaw-2805	403	1	the	the	DET
taxlaw-2805	403	2	reduction	reduction	NOUN
taxlaw-2805	403	3	in	in	ADP
taxlaw-2805	403	4	the	the	DET
taxlaw-2805	403	5	value	value	NOUN
taxlaw-2805	403	6	of	of	ADP
taxlaw-2805	403	7	the	the	DET
taxlaw-2805	403	8	refundable	refundable	ADJ
taxlaw-2805	403	9	portion	portion	NOUN
taxlaw-2805	403	10	of	of	ADP
taxlaw-2805	403	11	the	the	DET
taxlaw-2805	403	12	credit	credit	NOUN
taxlaw-2805	403	13	would	would	AUX
taxlaw-2805	403	14	decrease	decrease	VERB
taxlaw-2805	403	15	the	the	DET
taxlaw-2805	403	16	significance	significance	NOUN
taxlaw-2805	403	17	of	of	ADP
taxlaw-2805	403	18	the	the	DET
taxlaw-2805	403	19	ctc	ctc	NOUN
taxlaw-2805	403	20	as	as	ADP
taxlaw-2805	403	21	a	a	DET
taxlaw-2805	403	22	subsidy	subsidy	NOUN
taxlaw-2805	403	23	for	for	ADP
taxlaw-2805	403	24	needy	needy	ADJ
taxlaw-2805	403	25	families	family	NOUN
taxlaw-2805	403	26	with	with	ADP
taxlaw-2805	403	27	children	child	NOUN
taxlaw-2805	403	28	.	.	PUNCT
taxlaw-2805	404	1	if	if	SCONJ
taxlaw-2805	404	2	the	the	DET
taxlaw-2805	404	3	stated	state	VERB
taxlaw-2805	404	4	goal	goal	NOUN
taxlaw-2805	404	5	of	of	ADP
taxlaw-2805	404	6	the	the	DET
taxlaw-2805	404	7	ctc	ctc	NOUN
taxlaw-2805	404	8	is	be	AUX
taxlaw-2805	404	9	to	to	PART
taxlaw-2805	404	10	aid	aid	VERB
taxlaw-2805	404	11	families	family	NOUN
taxlaw-2805	404	12	with	with	ADP
taxlaw-2805	404	13	the	the	DET
taxlaw-2805	404	14	many	many	ADJ
taxlaw-2805	404	15	expenses	expense	NOUN
taxlaw-2805	404	16	related	relate	VERB
taxlaw-2805	404	17	to	to	ADP
taxlaw-2805	404	18	raising	raise	VERB
taxlaw-2805	404	19	a	a	DET
taxlaw-2805	404	20	child	child	NOUN
taxlaw-2805	404	21	,	,	PUNCT
taxlaw-2805	404	22	then	then	ADV
taxlaw-2805	404	23	a	a	DET
taxlaw-2805	404	24	reduction	reduction	NOUN
taxlaw-2805	404	25	in	in	ADP
taxlaw-2805	404	26	credit	credit	NOUN
taxlaw-2805	404	27	value	value	NOUN
taxlaw-2805	404	28	would	would	AUX
taxlaw-2805	404	29	undermine	undermine	VERB
taxlaw-2805	404	30	the	the	DET
taxlaw-2805	404	31	credit	credit	NOUN
taxlaw-2805	404	32	and	and	CCONJ
taxlaw-2805	404	33	hurt	hurt	VERB
taxlaw-2805	404	34	lowincome	lowincome	NOUN
taxlaw-2805	404	35	families	family	NOUN
taxlaw-2805	404	36	.	.	PUNCT
taxlaw-2805	405	1	for	for	ADP
taxlaw-2805	405	2	many	many	ADJ
taxlaw-2805	405	3	families	family	NOUN
taxlaw-2805	405	4	childcare	childcare	NOUN
taxlaw-2805	405	5	expenses	expense	NOUN
taxlaw-2805	405	6	can	can	AUX
taxlaw-2805	405	7	comprise	comprise	VERB
taxlaw-2805	405	8	a	a	DET
taxlaw-2805	405	9	large	large	ADJ
taxlaw-2805	405	10	portion	portion	NOUN
taxlaw-2805	405	11	of	of	ADP
taxlaw-2805	405	12	the	the	DET
taxlaw-2805	405	13	family	family	NOUN
taxlaw-2805	405	14	budget	budget	NOUN
taxlaw-2805	405	15	.	.	PUNCT
taxlaw-2805	406	1	in	in	ADP
taxlaw-2805	406	2	1997	1997	NUM
taxlaw-2805	406	3	,	,	PUNCT
taxlaw-2805	406	4	low	low	ADJ
taxlaw-2805	406	5	-	-	PUNCT
taxlaw-2805	406	6	income	income	NOUN
taxlaw-2805	406	7	families	family	NOUN
taxlaw-2805	406	8	spent	spend	VERB
taxlaw-2805	406	9	an	an	DET
taxlaw-2805	406	10	average	average	NOUN
taxlaw-2805	406	11	of	of	ADP
taxlaw-2805	406	12	$	$	SYM
taxlaw-2805	406	13	217	217	NUM
taxlaw-2805	406	14	per	per	ADP
taxlaw-2805	406	15	month	month	NOUN
taxlaw-2805	406	16	on	on	ADP
taxlaw-2805	406	17	child	child	NOUN
taxlaw-2805	406	18	care	care	NOUN
taxlaw-2805	406	19	,	,	PUNCT
taxlaw-2805	406	20	an	an	DET
taxlaw-2805	406	21	expenditure	expenditure	NOUN
taxlaw-2805	406	22	equaling	equal	VERB
taxlaw-2805	406	23	approximately	approximately	ADV
taxlaw-2805	406	24	16	16	NUM
taxlaw-2805	406	25	%	%	NOUN
taxlaw-2805	406	26	of	of	ADP
taxlaw-2805	406	27	their	their	PRON
taxlaw-2805	406	28	total	total	ADJ
taxlaw-2805	406	29	income	income	NOUN
taxlaw-2805	406	30	.	.	PUNCT
taxlaw-2805	407	1	89	89	NUM
taxlaw-2805	408	1	the	the	DET
taxlaw-2805	408	2	89	89	NUM
taxlaw-2805	408	3	linda	linda	PROPN
taxlaw-2805	408	4	giannarelli	giannarelli	PROPN
taxlaw-2805	408	5	&	&	CCONJ
taxlaw-2805	408	6	james	james	PROPN
taxlaw-2805	408	7	barsimantov	barsimantov	PROPN
taxlaw-2805	408	8	,	,	PUNCT
taxlaw-2805	408	9	the	the	DET
taxlaw-2805	408	10	urban	urban	PROPN
taxlaw-2805	408	11	institute	institute	PROPN
taxlaw-2805	408	12	,	,	PUNCT
taxlaw-2805	408	13	child	child	NOUN
taxlaw-2805	408	14	care	care	NOUN
taxlaw-2805	408	15	expenses	expense	NOUN
taxlaw-2805	408	16	of	of	ADP
taxlaw-2805	408	17	america	america	PROPN
taxlaw-2805	408	18	’s	’s	PART
taxlaw-2805	408	19	families	family	NOUN
taxlaw-2805	408	20	2	2	NUM
taxlaw-2805	408	21	,	,	PUNCT
taxlaw-2805	408	22	7	7	NUM
taxlaw-2805	408	23	-	-	SYM
taxlaw-2805	408	24	8	8	NUM
taxlaw-2805	408	25	(	(	PUNCT
taxlaw-2805	408	26	2000	2000	NUM
taxlaw-2805	408	27	)	)	PUNCT
taxlaw-2805	408	28	,	,	PUNCT
taxlaw-2805	408	29	available	available	ADJ
taxlaw-2805	408	30	at	at	ADP
taxlaw-2805	408	31	http://www.urban.org/url.cfm?id=310028	http://www.urban.org/url.cfm?id=310028	PROPN
taxlaw-2805	408	32	.	.	PUNCT
taxlaw-2805	409	1	326	326	NUM
taxlaw-2805	409	2	columbia	columbia	PROPN
taxlaw-2805	409	3	journal	journal	PROPN
taxlaw-2805	409	4	of	of	ADP
taxlaw-2805	409	5	tax	tax	NOUN
taxlaw-2805	409	6	law	law	NOUN
taxlaw-2805	409	7	[	[	X
taxlaw-2805	409	8	vol.2:301	vol.2:301	PROPN
taxlaw-2805	409	9	amount	amount	NOUN
taxlaw-2805	409	10	of	of	ADP
taxlaw-2805	409	11	income	income	NOUN
taxlaw-2805	409	12	devoted	devote	VERB
taxlaw-2805	409	13	to	to	ADP
taxlaw-2805	409	14	a	a	DET
taxlaw-2805	409	15	family	family	NOUN
taxlaw-2805	409	16	’s	’s	PART
taxlaw-2805	409	17	childcare	childcare	NOUN
taxlaw-2805	409	18	budget	budget	NOUN
taxlaw-2805	409	19	could	could	AUX
taxlaw-2805	409	20	affect	affect	VERB
taxlaw-2805	409	21	whether	whether	SCONJ
taxlaw-2805	409	22	a	a	DET
taxlaw-2805	409	23	family	family	NOUN
taxlaw-2805	409	24	becomes	become	VERB
taxlaw-2805	409	25	reliant	reliant	ADJ
taxlaw-2805	409	26	upon	upon	SCONJ
taxlaw-2805	409	27	public	public	ADJ
taxlaw-2805	409	28	or	or	CCONJ
taxlaw-2805	409	29	other	other	ADJ
taxlaw-2805	409	30	family	family	NOUN
taxlaw-2805	409	31	assistance	assistance	NOUN
taxlaw-2805	409	32	.	.	PUNCT
taxlaw-2805	410	1	90	90	NUM
taxlaw-2805	410	2	a	a	DET
taxlaw-2805	410	3	program	program	NOUN
taxlaw-2805	410	4	,	,	PUNCT
taxlaw-2805	410	5	such	such	ADJ
taxlaw-2805	410	6	as	as	ADP
taxlaw-2805	410	7	the	the	DET
taxlaw-2805	410	8	ctc	ctc	NOUN
taxlaw-2805	410	9	,	,	PUNCT
taxlaw-2805	410	10	that	that	PRON
taxlaw-2805	410	11	is	be	AUX
taxlaw-2805	410	12	aimed	aim	VERB
taxlaw-2805	410	13	at	at	ADP
taxlaw-2805	410	14	reducing	reduce	VERB
taxlaw-2805	410	15	poverty	poverty	NOUN
taxlaw-2805	410	16	and	and	CCONJ
taxlaw-2805	410	17	providing	provide	VERB
taxlaw-2805	410	18	assistance	assistance	NOUN
taxlaw-2805	410	19	to	to	ADP
taxlaw-2805	410	20	low	low	ADJ
taxlaw-2805	410	21	-	-	PUNCT
taxlaw-2805	410	22	income	income	NOUN
taxlaw-2805	410	23	families	family	NOUN
taxlaw-2805	410	24	should	should	AUX
taxlaw-2805	410	25	be	be	AUX
taxlaw-2805	410	26	judged	judge	VERB
taxlaw-2805	410	27	by	by	ADP
taxlaw-2805	410	28	the	the	DET
taxlaw-2805	410	29	adequacy	adequacy	NOUN
taxlaw-2805	410	30	of	of	ADP
taxlaw-2805	410	31	its	its	PRON
taxlaw-2805	410	32	ability	ability	NOUN
taxlaw-2805	410	33	to	to	PART
taxlaw-2805	410	34	provide	provide	VERB
taxlaw-2805	410	35	adults	adult	NOUN
taxlaw-2805	410	36	and	and	CCONJ
taxlaw-2805	410	37	their	their	PRON
taxlaw-2805	410	38	children	child	NOUN
taxlaw-2805	410	39	a	a	DET
taxlaw-2805	410	40	decent	decent	ADJ
taxlaw-2805	410	41	standard	standard	NOUN
taxlaw-2805	410	42	of	of	ADP
taxlaw-2805	410	43	living	live	VERB
taxlaw-2805	410	44	on	on	ADP
taxlaw-2805	410	45	par	par	NOUN
taxlaw-2805	410	46	with	with	ADP
taxlaw-2805	410	47	prevailing	prevail	VERB
taxlaw-2805	410	48	social	social	ADJ
taxlaw-2805	410	49	standards	standard	NOUN
taxlaw-2805	410	50	.	.	PUNCT
taxlaw-2805	411	1	91	91	NUM
taxlaw-2805	411	2	a	a	DET
taxlaw-2805	411	3	significant	significant	ADJ
taxlaw-2805	411	4	change	change	NOUN
taxlaw-2805	411	5	in	in	ADP
taxlaw-2805	411	6	the	the	DET
taxlaw-2805	411	7	credit	credit	NOUN
taxlaw-2805	411	8	’s	’s	PART
taxlaw-2805	411	9	value	value	NOUN
taxlaw-2805	411	10	may	may	AUX
taxlaw-2805	411	11	substantially	substantially	ADV
taxlaw-2805	411	12	affect	affect	VERB
taxlaw-2805	411	13	poverty	poverty	NOUN
taxlaw-2805	411	14	levels	level	NOUN
taxlaw-2805	411	15	and	and	CCONJ
taxlaw-2805	411	16	deprive	deprive	VERB
taxlaw-2805	411	17	intended	intended	ADJ
taxlaw-2805	411	18	beneficiaries	beneficiary	NOUN
taxlaw-2805	411	19	of	of	ADP
taxlaw-2805	411	20	necessary	necessary	ADJ
taxlaw-2805	411	21	assistance	assistance	NOUN
taxlaw-2805	411	22	.	.	PUNCT
taxlaw-2805	412	1	92	92	NUM
taxlaw-2805	413	1	v.	v.	ADP
taxlaw-2805	413	2	conclusion	conclusion	NOUN
taxlaw-2805	413	3	the	the	DET
taxlaw-2805	413	4	ctc	ctc	NOUN
taxlaw-2805	413	5	is	be	AUX
taxlaw-2805	413	6	one	one	NUM
taxlaw-2805	413	7	of	of	ADP
taxlaw-2805	413	8	several	several	ADJ
taxlaw-2805	413	9	government	government	NOUN
taxlaw-2805	413	10	programs	program	NOUN
taxlaw-2805	413	11	that	that	PRON
taxlaw-2805	413	12	deliver	deliver	VERB
taxlaw-2805	413	13	assistance	assistance	NOUN
taxlaw-2805	413	14	to	to	ADP
taxlaw-2805	413	15	families	family	NOUN
taxlaw-2805	413	16	via	via	ADP
taxlaw-2805	413	17	the	the	DET
taxlaw-2805	413	18	tax	tax	NOUN
taxlaw-2805	413	19	code	code	NOUN
taxlaw-2805	413	20	.	.	PUNCT
taxlaw-2805	414	1	congress	congress	PROPN
taxlaw-2805	414	2	originally	originally	ADV
taxlaw-2805	414	3	acknowledged	acknowledge	VERB
taxlaw-2805	414	4	the	the	DET
taxlaw-2805	414	5	special	special	ADJ
taxlaw-2805	414	6	needs	need	NOUN
taxlaw-2805	414	7	of	of	ADP
taxlaw-2805	414	8	families	family	NOUN
taxlaw-2805	414	9	with	with	ADP
taxlaw-2805	414	10	children	child	NOUN
taxlaw-2805	414	11	with	with	ADP
taxlaw-2805	414	12	the	the	DET
taxlaw-2805	414	13	enactment	enactment	NOUN
taxlaw-2805	414	14	of	of	ADP
taxlaw-2805	414	15	the	the	DET
taxlaw-2805	414	16	credit	credit	NOUN
taxlaw-2805	414	17	and	and	CCONJ
taxlaw-2805	414	18	intended	intend	VERB
taxlaw-2805	414	19	that	that	SCONJ
taxlaw-2805	414	20	the	the	DET
taxlaw-2805	414	21	credit	credit	NOUN
taxlaw-2805	414	22	reduce	reduce	VERB
taxlaw-2805	414	23	some	some	PRON
taxlaw-2805	414	24	of	of	ADP
taxlaw-2805	414	25	the	the	DET
taxlaw-2805	414	26	financial	financial	ADJ
taxlaw-2805	414	27	burdens	burden	NOUN
taxlaw-2805	414	28	associated	associate	VERB
taxlaw-2805	414	29	with	with	ADP
taxlaw-2805	414	30	raising	raise	VERB
taxlaw-2805	414	31	children	child	NOUN
taxlaw-2805	414	32	.	.	PUNCT
taxlaw-2805	415	1	tax	tax	NOUN
taxlaw-2805	415	2	credits	credit	NOUN
taxlaw-2805	415	3	are	be	AUX
taxlaw-2805	415	4	useful	useful	ADJ
taxlaw-2805	415	5	tools	tool	NOUN
taxlaw-2805	415	6	to	to	PART
taxlaw-2805	415	7	distribute	distribute	VERB
taxlaw-2805	415	8	money	money	NOUN
taxlaw-2805	415	9	to	to	ADP
taxlaw-2805	415	10	low	low	ADJ
taxlaw-2805	415	11	-	-	PUNCT
taxlaw-2805	415	12	income	income	NOUN
taxlaw-2805	415	13	families	family	NOUN
taxlaw-2805	415	14	to	to	PART
taxlaw-2805	415	15	meet	meet	VERB
taxlaw-2805	415	16	these	these	DET
taxlaw-2805	415	17	expenses	expense	NOUN
taxlaw-2805	415	18	and	and	CCONJ
taxlaw-2805	415	19	combat	combat	NOUN
taxlaw-2805	415	20	poverty	poverty	NOUN
taxlaw-2805	415	21	,	,	PUNCT
taxlaw-2805	415	22	as	as	SCONJ
taxlaw-2805	415	23	low	low	ADJ
taxlaw-2805	415	24	-	-	PUNCT
taxlaw-2805	415	25	income	income	NOUN
taxlaw-2805	415	26	families	family	NOUN
taxlaw-2805	415	27	benefit	benefit	VERB
taxlaw-2805	415	28	more	more	ADJ
taxlaw-2805	415	29	from	from	ADP
taxlaw-2805	415	30	a	a	DET
taxlaw-2805	415	31	tax	tax	NOUN
taxlaw-2805	415	32	credit	credit	NOUN
taxlaw-2805	415	33	than	than	SCONJ
taxlaw-2805	415	34	they	they	PRON
taxlaw-2805	415	35	do	do	VERB
taxlaw-2805	415	36	from	from	ADP
taxlaw-2805	415	37	a	a	DET
taxlaw-2805	415	38	deduction	deduction	NOUN
taxlaw-2805	415	39	due	due	ADP
taxlaw-2805	415	40	to	to	ADP
taxlaw-2805	415	41	the	the	DET
taxlaw-2805	415	42	value	value	NOUN
taxlaw-2805	415	43	of	of	ADP
taxlaw-2805	415	44	a	a	DET
taxlaw-2805	415	45	tax	tax	NOUN
taxlaw-2805	415	46	credit	credit	NOUN
taxlaw-2805	415	47	being	be	AUX
taxlaw-2805	415	48	independent	independent	ADJ
taxlaw-2805	415	49	of	of	ADP
taxlaw-2805	415	50	their	their	PRON
taxlaw-2805	415	51	tax	tax	NOUN
taxlaw-2805	415	52	rates	rate	NOUN
taxlaw-2805	415	53	.	.	PUNCT
taxlaw-2805	416	1	refundable	refundable	ADJ
taxlaw-2805	416	2	credits	credit	NOUN
taxlaw-2805	416	3	in	in	ADP
taxlaw-2805	416	4	particular	particular	ADJ
taxlaw-2805	416	5	benefit	benefit	NOUN
taxlaw-2805	416	6	these	these	DET
taxlaw-2805	416	7	families	family	NOUN
taxlaw-2805	416	8	because	because	SCONJ
taxlaw-2805	416	9	they	they	PRON
taxlaw-2805	416	10	provide	provide	VERB
taxlaw-2805	416	11	cash	cash	NOUN
taxlaw-2805	416	12	to	to	ADP
taxlaw-2805	416	13	a	a	DET
taxlaw-2805	416	14	family	family	NOUN
taxlaw-2805	416	15	that	that	PRON
taxlaw-2805	416	16	does	do	AUX
taxlaw-2805	416	17	not	not	PART
taxlaw-2805	416	18	have	have	VERB
taxlaw-2805	416	19	any	any	DET
taxlaw-2805	416	20	tax	tax	NOUN
taxlaw-2805	416	21	liability	liability	NOUN
taxlaw-2805	416	22	,	,	PUNCT
taxlaw-2805	416	23	a	a	DET
taxlaw-2805	416	24	not	not	PART
taxlaw-2805	416	25	uncommon	uncommon	ADJ
taxlaw-2805	416	26	situation	situation	NOUN
taxlaw-2805	416	27	for	for	ADP
taxlaw-2805	416	28	families	family	NOUN
taxlaw-2805	416	29	with	with	ADP
taxlaw-2805	416	30	especially	especially	ADV
taxlaw-2805	416	31	low	low	ADJ
taxlaw-2805	416	32	incomes	income	NOUN
taxlaw-2805	416	33	.	.	PUNCT
taxlaw-2805	417	1	these	these	DET
taxlaw-2805	417	2	provisions	provision	NOUN
taxlaw-2805	417	3	are	be	AUX
taxlaw-2805	417	4	particularly	particularly	ADV
taxlaw-2805	417	5	important	important	ADJ
taxlaw-2805	417	6	given	give	VERB
taxlaw-2805	417	7	the	the	DET
taxlaw-2805	417	8	current	current	ADJ
taxlaw-2805	417	9	state	state	NOUN
taxlaw-2805	417	10	of	of	ADP
taxlaw-2805	417	11	economic	economic	ADJ
taxlaw-2805	417	12	distress	distress	NOUN
taxlaw-2805	417	13	because	because	SCONJ
taxlaw-2805	417	14	low	low	ADJ
taxlaw-2805	417	15	-	-	PUNCT
taxlaw-2805	417	16	income	income	NOUN
taxlaw-2805	417	17	families	family	NOUN
taxlaw-2805	417	18	and	and	CCONJ
taxlaw-2805	417	19	their	their	PRON
taxlaw-2805	417	20	children	child	NOUN
taxlaw-2805	417	21	are	be	AUX
taxlaw-2805	417	22	especially	especially	ADV
taxlaw-2805	417	23	vulnerable	vulnerable	ADJ
taxlaw-2805	417	24	to	to	ADP
taxlaw-2805	417	25	economic	economic	ADJ
taxlaw-2805	417	26	instability	instability	NOUN
taxlaw-2805	417	27	and	and	CCONJ
taxlaw-2805	417	28	high	high	ADJ
taxlaw-2805	417	29	unemployment	unemployment	NOUN
taxlaw-2805	417	30	.	.	PUNCT
taxlaw-2805	418	1	90	90	NUM
taxlaw-2805	419	1	i	i	PRON
taxlaw-2805	419	2	d.	d.	PROPN
taxlaw-2805	419	3	91	91	NUM
taxlaw-2805	419	4	alstott	alstott	PROPN
taxlaw-2805	419	5	,	,	PUNCT
taxlaw-2805	419	6	supra	supra	PROPN
taxlaw-2805	419	7	note	note	PROPN
taxlaw-2805	419	8	67	67	NUM
taxlaw-2805	419	9	,	,	PUNCT
taxlaw-2805	419	10	at	at	ADP
taxlaw-2805	419	11	291	291	NUM
taxlaw-2805	419	12	.	.	PUNCT
taxlaw-2805	420	1	the	the	DET
taxlaw-2805	420	2	eitc	eitc	PROPN
taxlaw-2805	420	3	’s	’s	PART
taxlaw-2805	420	4	effect	effect	NOUN
taxlaw-2805	420	5	on	on	ADP
taxlaw-2805	420	6	poverty	poverty	NOUN
taxlaw-2805	420	7	is	be	AUX
taxlaw-2805	420	8	often	often	ADV
taxlaw-2805	420	9	judged	judge	VERB
taxlaw-2805	420	10	using	use	VERB
taxlaw-2805	420	11	such	such	ADJ
taxlaw-2805	420	12	normative	normative	ADJ
taxlaw-2805	420	13	standards	standard	NOUN
taxlaw-2805	420	14	.	.	PUNCT
taxlaw-2805	421	1	92	92	NUM
taxlaw-2805	421	2	sheldon	sheldon	PROPN
taxlaw-2805	421	3	danziger	danziger	PROPN
taxlaw-2805	421	4	&	&	CCONJ
taxlaw-2805	421	5	peter	peter	PROPN
taxlaw-2805	421	6	gottschalk	gottschalk	PROPN
taxlaw-2805	421	7	,	,	PUNCT
taxlaw-2805	421	8	the	the	DET
taxlaw-2805	421	9	impact	impact	NOUN
taxlaw-2805	421	10	of	of	ADP
taxlaw-2805	421	11	budget	budget	NOUN
taxlaw-2805	421	12	cuts	cut	NOUN
taxlaw-2805	421	13	and	and	CCONJ
taxlaw-2805	421	14	economic	economic	ADJ
taxlaw-2805	421	15	conditions	condition	NOUN
taxlaw-2805	421	16	on	on	ADP
taxlaw-2805	421	17	poverty	poverty	NOUN
taxlaw-2805	421	18	,	,	PUNCT
taxlaw-2805	421	19	4	4	NUM
taxlaw-2805	421	20	j.	j.	PROPN
taxlaw-2805	421	21	pol’y	pol’y	NOUN
taxlaw-2805	421	22	analysis	analysis	NOUN
taxlaw-2805	421	23	&	&	CCONJ
taxlaw-2805	421	24	mgmt	mgmt	PROPN
taxlaw-2805	421	25	.	.	PUNCT
taxlaw-2805	421	26	587	587	NUM
taxlaw-2805	421	27	(	(	PUNCT
taxlaw-2805	421	28	1985	1985	NUM
taxlaw-2805	421	29	)	)	PUNCT
taxlaw-2805	421	30	.	.	PUNCT
taxlaw-2805	422	1	the	the	DET
taxlaw-2805	422	2	effect	effect	NOUN
taxlaw-2805	422	3	of	of	ADP
taxlaw-2805	422	4	transfer	transfer	NOUN
taxlaw-2805	422	5	programs	program	NOUN
taxlaw-2805	422	6	effecting	effect	VERB
taxlaw-2805	422	7	poverty	poverty	NOUN
taxlaw-2805	422	8	levels	level	NOUN
taxlaw-2805	422	9	was	be	AUX
taxlaw-2805	422	10	evident	evident	ADJ
taxlaw-2805	422	11	through	through	ADP
taxlaw-2805	422	12	the	the	DET
taxlaw-2805	422	13	late	late	ADJ
taxlaw-2805	422	14	1960s	1960	NOUN
taxlaw-2805	422	15	and	and	CCONJ
taxlaw-2805	422	16	1970s	1970	NOUN
taxlaw-2805	422	17	when	when	SCONJ
taxlaw-2805	422	18	the	the	DET
taxlaw-2805	422	19	increases	increase	NOUN
taxlaw-2805	422	20	in	in	ADP
taxlaw-2805	422	21	social	social	ADJ
taxlaw-2805	422	22	security	security	NOUN
taxlaw-2805	422	23	corresponded	correspond	VERB
taxlaw-2805	422	24	with	with	ADP
taxlaw-2805	422	25	a	a	DET
taxlaw-2805	422	26	decrease	decrease	NOUN
taxlaw-2805	422	27	in	in	ADP
taxlaw-2805	422	28	poverty	poverty	NOUN
taxlaw-2805	422	29	rates	rate	NOUN
taxlaw-2805	422	30	among	among	ADP
taxlaw-2805	422	31	the	the	DET
taxlaw-2805	422	32	elderly	elderly	ADJ
taxlaw-2805	422	33	.	.	PUNCT
taxlaw-2805	423	1	2011	2011	NUM
taxlaw-2805	423	2	]	]	PUNCT
taxlaw-2805	423	3	time	time	NOUN
taxlaw-2805	423	4	for	for	SCONJ
taxlaw-2805	423	5	the	the	DET
taxlaw-2805	423	6	child	child	NOUN
taxlaw-2805	423	7	tax	tax	NOUN
taxlaw-2805	423	8	credit	credit	NOUN
taxlaw-2805	423	9	to	to	PART
taxlaw-2805	423	10	grow	grow	VERB
taxlaw-2805	423	11	up	up	ADP
taxlaw-2805	423	12	327	327	NUM
taxlaw-2805	423	13	there	there	PRON
taxlaw-2805	423	14	are	be	VERB
taxlaw-2805	423	15	several	several	ADJ
taxlaw-2805	423	16	improvements	improvement	NOUN
taxlaw-2805	423	17	that	that	PRON
taxlaw-2805	423	18	could	could	AUX
taxlaw-2805	423	19	be	be	AUX
taxlaw-2805	423	20	made	make	VERB
taxlaw-2805	423	21	to	to	ADP
taxlaw-2805	423	22	the	the	DET
taxlaw-2805	423	23	child	child	NOUN
taxlaw-2805	423	24	tax	tax	NOUN
taxlaw-2805	423	25	credit	credit	NOUN
taxlaw-2805	423	26	to	to	PART
taxlaw-2805	423	27	help	help	VERB
taxlaw-2805	423	28	it	it	PRON
taxlaw-2805	423	29	better	well	ADV
taxlaw-2805	423	30	serve	serve	VERB
taxlaw-2805	423	31	its	its	PRON
taxlaw-2805	423	32	purposes	purpose	NOUN
taxlaw-2805	423	33	.	.	PUNCT
taxlaw-2805	424	1	first	first	ADV
taxlaw-2805	424	2	,	,	PUNCT
taxlaw-2805	424	3	the	the	DET
taxlaw-2805	424	4	consequences	consequence	NOUN
taxlaw-2805	424	5	associated	associate	VERB
taxlaw-2805	424	6	with	with	ADP
taxlaw-2805	424	7	a	a	DET
taxlaw-2805	424	8	reversion	reversion	NOUN
taxlaw-2805	424	9	in	in	ADP
taxlaw-2805	424	10	the	the	DET
taxlaw-2805	424	11	credit	credit	NOUN
taxlaw-2805	424	12	’s	’s	PART
taxlaw-2805	424	13	structure	structure	NOUN
taxlaw-2805	424	14	after	after	ADP
taxlaw-2805	424	15	2013	2013	NUM
taxlaw-2805	424	16	should	should	AUX
taxlaw-2805	424	17	be	be	AUX
taxlaw-2805	424	18	considered	consider	VERB
taxlaw-2805	424	19	.	.	PUNCT
taxlaw-2805	425	1	when	when	SCONJ
taxlaw-2805	425	2	the	the	DET
taxlaw-2805	425	3	credit	credit	NOUN
taxlaw-2805	425	4	’s	’s	PART
taxlaw-2805	425	5	value	value	NOUN
taxlaw-2805	425	6	reverts	revert	VERB
taxlaw-2805	425	7	to	to	ADP
taxlaw-2805	425	8	$	$	SYM
taxlaw-2805	425	9	500	500	NUM
taxlaw-2805	425	10	,	,	PUNCT
taxlaw-2805	425	11	the	the	DET
taxlaw-2805	425	12	ctc	ctc	NOUN
taxlaw-2805	425	13	will	will	AUX
taxlaw-2805	425	14	no	no	ADV
taxlaw-2805	425	15	longer	long	ADV
taxlaw-2805	425	16	be	be	AUX
taxlaw-2805	425	17	a	a	DET
taxlaw-2805	425	18	meaningful	meaningful	ADJ
taxlaw-2805	425	19	subsidy	subsidy	NOUN
taxlaw-2805	425	20	for	for	ADP
taxlaw-2805	425	21	low	low	ADJ
taxlaw-2805	425	22	-	-	PUNCT
taxlaw-2805	425	23	income	income	NOUN
taxlaw-2805	425	24	families	family	NOUN
taxlaw-2805	425	25	.	.	PUNCT
taxlaw-2805	426	1	the	the	DET
taxlaw-2805	426	2	maximum	maximum	ADJ
taxlaw-2805	426	3	refundable	refundable	ADJ
taxlaw-2805	426	4	value	value	NOUN
taxlaw-2805	426	5	of	of	ADP
taxlaw-2805	426	6	the	the	DET
taxlaw-2805	426	7	credit	credit	NOUN
taxlaw-2805	426	8	will	will	AUX
taxlaw-2805	426	9	peak	peak	VERB
taxlaw-2805	426	10	at	at	ADP
taxlaw-2805	426	11	a	a	DET
taxlaw-2805	426	12	very	very	ADV
taxlaw-2805	426	13	low	low	ADJ
taxlaw-2805	426	14	level	level	NOUN
taxlaw-2805	426	15	of	of	ADP
taxlaw-2805	426	16	income	income	NOUN
taxlaw-2805	426	17	and	and	CCONJ
taxlaw-2805	426	18	families	family	NOUN
taxlaw-2805	426	19	with	with	ADP
taxlaw-2805	426	20	incomes	income	NOUN
taxlaw-2805	426	21	over	over	ADP
taxlaw-2805	426	22	this	this	DET
taxlaw-2805	426	23	amount	amount	NOUN
taxlaw-2805	426	24	will	will	AUX
taxlaw-2805	426	25	be	be	AUX
taxlaw-2805	426	26	limited	limit	VERB
taxlaw-2805	426	27	to	to	ADP
taxlaw-2805	426	28	a	a	DET
taxlaw-2805	426	29	very	very	ADV
taxlaw-2805	426	30	small	small	ADJ
taxlaw-2805	426	31	refundable	refundable	ADJ
taxlaw-2805	426	32	portion	portion	NOUN
taxlaw-2805	426	33	of	of	ADP
taxlaw-2805	426	34	the	the	DET
taxlaw-2805	426	35	credit	credit	NOUN
taxlaw-2805	426	36	.	.	PUNCT
taxlaw-2805	427	1	families	family	NOUN
taxlaw-2805	427	2	with	with	ADP
taxlaw-2805	427	3	income	income	NOUN
taxlaw-2805	427	4	as	as	ADV
taxlaw-2805	427	5	low	low	ADJ
taxlaw-2805	427	6	as	as	ADP
taxlaw-2805	427	7	$	$	SYM
taxlaw-2805	427	8	10,000	10,000	NUM
taxlaw-2805	427	9	will	will	AUX
taxlaw-2805	427	10	see	see	VERB
taxlaw-2805	427	11	their	their	PRON
taxlaw-2805	427	12	ctc	ctc	NOUN
taxlaw-2805	427	13	benefit	benefit	NOUN
taxlaw-2805	427	14	reduced	reduce	VERB
taxlaw-2805	427	15	by	by	ADP
taxlaw-2805	427	16	50	50	NUM
taxlaw-2805	427	17	%	%	NOUN
taxlaw-2805	427	18	.	.	PUNCT
taxlaw-2805	428	1	the	the	DET
taxlaw-2805	428	2	value	value	NOUN
taxlaw-2805	428	3	of	of	ADP
taxlaw-2805	428	4	the	the	DET
taxlaw-2805	428	5	credit	credit	NOUN
taxlaw-2805	428	6	should	should	AUX
taxlaw-2805	428	7	therefore	therefore	ADV
taxlaw-2805	428	8	be	be	AUX
taxlaw-2805	428	9	set	set	VERB
taxlaw-2805	428	10	at	at	ADP
taxlaw-2805	428	11	the	the	DET
taxlaw-2805	428	12	$	$	SYM
taxlaw-2805	428	13	1,000	1,000	NUM
taxlaw-2805	428	14	level	level	NOUN
taxlaw-2805	428	15	and	and	CCONJ
taxlaw-2805	428	16	indexed	index	VERB
taxlaw-2805	428	17	to	to	ADP
taxlaw-2805	428	18	inflation	inflation	NOUN
taxlaw-2805	428	19	so	so	SCONJ
taxlaw-2805	428	20	that	that	SCONJ
taxlaw-2805	428	21	it	it	PRON
taxlaw-2805	428	22	remains	remain	VERB
taxlaw-2805	428	23	an	an	DET
taxlaw-2805	428	24	effective	effective	ADJ
taxlaw-2805	428	25	subsidy	subsidy	NOUN
taxlaw-2805	428	26	for	for	ADP
taxlaw-2805	428	27	all	all	DET
taxlaw-2805	428	28	low	low	ADJ
taxlaw-2805	428	29	-	-	PUNCT
taxlaw-2805	428	30	income	income	NOUN
taxlaw-2805	428	31	families	family	NOUN
taxlaw-2805	428	32	.	.	PUNCT
taxlaw-2805	429	1	additionally	additionally	ADV
taxlaw-2805	429	2	,	,	PUNCT
taxlaw-2805	429	3	the	the	DET
taxlaw-2805	429	4	refundability	refundability	NOUN
taxlaw-2805	429	5	threshold	threshold	NOUN
taxlaw-2805	429	6	of	of	ADP
taxlaw-2805	429	7	$	$	SYM
taxlaw-2805	429	8	3,000	3,000	NUM
taxlaw-2805	429	9	should	should	AUX
taxlaw-2805	429	10	be	be	AUX
taxlaw-2805	429	11	made	make	VERB
taxlaw-2805	429	12	permanent	permanent	ADJ
taxlaw-2805	429	13	.	.	PUNCT
taxlaw-2805	430	1	this	this	PRON
taxlaw-2805	430	2	would	would	AUX
taxlaw-2805	430	3	continue	continue	VERB
taxlaw-2805	430	4	the	the	DET
taxlaw-2805	430	5	extension	extension	NOUN
taxlaw-2805	430	6	of	of	ADP
taxlaw-2805	430	7	ctc	ctc	PROPN
taxlaw-2805	430	8	benefits	benefit	NOUN
taxlaw-2805	430	9	to	to	ADP
taxlaw-2805	430	10	families	family	NOUN
taxlaw-2805	430	11	with	with	ADP
taxlaw-2805	430	12	incomes	income	NOUN
taxlaw-2805	430	13	below	below	ADP
taxlaw-2805	430	14	$	$	SYM
taxlaw-2805	430	15	12,000	12,000	NUM
taxlaw-2805	430	16	who	who	PRON
taxlaw-2805	430	17	were	be	AUX
taxlaw-2805	430	18	excluded	exclude	VERB
taxlaw-2805	430	19	from	from	ADP
taxlaw-2805	430	20	receiving	receive	VERB
taxlaw-2805	430	21	the	the	DET
taxlaw-2805	430	22	benefits	benefit	NOUN
taxlaw-2805	430	23	under	under	ADP
taxlaw-2805	430	24	the	the	DET
taxlaw-2805	430	25	threshold	threshold	NOUN
taxlaw-2805	430	26	of	of	ADP
taxlaw-2805	430	27	previous	previous	ADJ
taxlaw-2805	430	28	legislation	legislation	NOUN
taxlaw-2805	430	29	.	.	PUNCT
taxlaw-2805	431	1	another	another	DET
taxlaw-2805	431	2	adjustment	adjustment	NOUN
taxlaw-2805	431	3	would	would	AUX
taxlaw-2805	431	4	be	be	AUX
taxlaw-2805	431	5	to	to	PART
taxlaw-2805	431	6	eliminate	eliminate	VERB
taxlaw-2805	431	7	indexing	index	VERB
taxlaw-2805	431	8	the	the	DET
taxlaw-2805	431	9	threshold	threshold	NOUN
taxlaw-2805	431	10	to	to	ADP
taxlaw-2805	431	11	inflation	inflation	NOUN
taxlaw-2805	431	12	.	.	PUNCT
taxlaw-2805	432	1	this	this	DET
taxlaw-2805	432	2	amendment	amendment	NOUN
taxlaw-2805	432	3	to	to	ADP
taxlaw-2805	432	4	the	the	DET
taxlaw-2805	432	5	structure	structure	NOUN
taxlaw-2805	432	6	of	of	ADP
taxlaw-2805	432	7	the	the	DET
taxlaw-2805	432	8	credit	credit	NOUN
taxlaw-2805	432	9	would	would	AUX
taxlaw-2805	432	10	benefit	benefit	VERB
taxlaw-2805	432	11	low	low	ADJ
taxlaw-2805	432	12	-	-	PUNCT
taxlaw-2805	432	13	income	income	NOUN
taxlaw-2805	432	14	families	family	NOUN
taxlaw-2805	432	15	because	because	SCONJ
taxlaw-2805	432	16	indexing	index	VERB
taxlaw-2805	432	17	the	the	DET
taxlaw-2805	432	18	threshold	threshold	NOUN
taxlaw-2805	432	19	to	to	ADP
taxlaw-2805	432	20	inflation	inflation	NOUN
taxlaw-2805	432	21	punishes	punish	VERB
taxlaw-2805	432	22	taxpayers	taxpayer	NOUN
taxlaw-2805	432	23	whose	whose	DET
taxlaw-2805	432	24	earnings	earning	NOUN
taxlaw-2805	432	25	do	do	AUX
taxlaw-2805	432	26	not	not	PART
taxlaw-2805	432	27	keep	keep	VERB
taxlaw-2805	432	28	pace	pace	NOUN
taxlaw-2805	432	29	with	with	ADP
taxlaw-2805	432	30	inflation	inflation	NOUN
taxlaw-2805	432	31	by	by	ADP
taxlaw-2805	432	32	making	make	VERB
taxlaw-2805	432	33	them	they	PRON
taxlaw-2805	432	34	less	less	ADV
taxlaw-2805	432	35	eligible	eligible	ADJ
taxlaw-2805	432	36	with	with	ADP
taxlaw-2805	432	37	each	each	DET
taxlaw-2805	432	38	passing	pass	VERB
taxlaw-2805	432	39	year	year	NOUN
taxlaw-2805	432	40	.	.	PUNCT
taxlaw-2805	433	1	these	these	DET
taxlaw-2805	433	2	adjustments	adjustment	NOUN
taxlaw-2805	433	3	would	would	AUX
taxlaw-2805	433	4	allow	allow	VERB
taxlaw-2805	433	5	the	the	DET
taxlaw-2805	433	6	ctc	ctc	NOUN
taxlaw-2805	433	7	to	to	PART
taxlaw-2805	433	8	better	well	ADV
taxlaw-2805	433	9	provide	provide	VERB
taxlaw-2805	433	10	benefits	benefit	NOUN
taxlaw-2805	433	11	to	to	ADP
taxlaw-2805	433	12	low	low	ADJ
taxlaw-2805	433	13	-	-	PUNCT
taxlaw-2805	433	14	income	income	NOUN
taxlaw-2805	433	15	families	family	NOUN
taxlaw-2805	433	16	in	in	ADP
taxlaw-2805	433	17	need	need	NOUN
taxlaw-2805	433	18	of	of	ADP
taxlaw-2805	433	19	financial	financial	ADJ
taxlaw-2805	433	20	support	support	NOUN
taxlaw-2805	433	21	,	,	PUNCT
taxlaw-2805	433	22	unhindered	unhindered	ADJ
taxlaw-2805	433	23	by	by	ADP
taxlaw-2805	433	24	rising	rise	VERB
taxlaw-2805	433	25	inflation	inflation	NOUN
taxlaw-2805	433	26	or	or	CCONJ
taxlaw-2805	433	27	the	the	DET
taxlaw-2805	433	28	threat	threat	NOUN
taxlaw-2805	433	29	of	of	ADP
taxlaw-2805	433	30	future	future	ADJ
taxlaw-2805	433	31	expirations	expiration	NOUN
taxlaw-2805	433	32	of	of	ADP
taxlaw-2805	433	33	benefit	benefit	NOUN
taxlaw-2805	433	34	provisions	provision	NOUN
taxlaw-2805	433	35	.	.	PUNCT