Reid Constituent Unhappy With Age Limit on Child Credit
Reid Constituent Unhappy With Age Limit on Child Credit
- AuthorsReid, Sen. HarryWilliams, Floyd L.
- Institutional AuthorsU.S. SenateInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termschild credit
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-20501 (3 original pages)
- Tax Analysts Electronic Citation2000 TNT 150-15
=============== SUMMARY ===============
Treasury has received a copy of a letter from Sen. Harry Reid, D- Nev., seeking answers to a constituent's inquiry about the age limit for the child credit. The constituent, Cynthia Ann Quinlan, is upset that she can't claim the credit for her son, who turned 17 one week before the end of the tax year. Given that parents are responsible for their children until they reach age 18, Quinlan says, the age limit for the credit should be raised.
=============== FULL TEXT ===============
April 28, 2000
Mr. Floyd Williams
National Director of Legislative Affairs
Internal Revenue Service
1111 Constitution Avenue NW
Room 3244
Washington, D.C. 20224
Dear Mr. Williams:
[1] Enclosed is a letter I have received from Cynthia Ann Quinlan.
[2] I would appreciate your reviewing this situation and providing answers to my constituent's concern. Please send your reply directly to Ms. Quinlan.
[3] Thank you for your cooperation and assistance.
[4] With all best wishes,
Sincerely,
Harry Reid
United States Senator
Washington, D.C.
* * * * *
To Senator Harry Reid,
[5] I am writing in regards to the Child Tax Credit which went into effect last year. Why is it only until 17 yrs of age? We are responsible for our children until they are eighteen years of age and most are still in school until that time. My son turned 17 on 12/24/00. That is only 7 days before the end of the year so therefore I can't take the credit even though he was 16 for 99.9 percent of the year. I don't feel this is very fair!! My son couldn't start school till he was 5 because his birthday is after the cut off date for starting kindergarten. The Child Tax Credit needs to be changed to be a little more reasonable. I feel it should say until the age of 19 as long as your child is still in Highschool, and your child is 19 or more than six months for the year he turned 19. There are alot of children like my son who got started a year later to school because of his birthdate I would appreciate your input on this matter.
Sincerely,
Cynthia Ann Quinlan
* * * * *
June 29, 2000
Cynthia Ann Quinlan
4297 Adelphi Ave
Las Vegas, NE [sic] 89120-2136
Dear Ms. Quinlan
[6] Senator Harry Reid forwarded your letter concerning the fairness of the Child Tax Credit age limit requirement. You feel the 17-year old age limit to claim the Credit should be changed to 19 years of age.
[7] The Department of Treasury's Office of Tax Policy is responsible for analyzing and developing changes to the tax code on behalf of the Administration. I am forwarding your correspondence to them for their consideration when developing the Administration's tax policy.
[8] If you have any questions about our referral, please contact me at (202)-622-3720 or * * *, Identification No. * * * at. * * *.
Sincerely,
Floyd L. Williams
Department of the Treasury
Internal Revenue Service
Washington, D.C.
cc: Assistant Secretary (Tax Policy)
Department of the Treasury
1500 Pennsylvania Avenue, NW
Washington, DC 20220
The Honorable Harry Reid
- AuthorsReid, Sen. HarryWilliams, Floyd L.
- Institutional AuthorsU.S. SenateInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termschild credit
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-20501 (3 original pages)
- Tax Analysts Electronic Citation2000 TNT 150-15