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WFTRA |
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The inclusion of a uniform definition of a child (UDOC) as part of the Working Families Tax Relief Act of 2004 (WFTRA) (1) represented the culmination of simplification efforts in the area of family taxation by the Bush Administration, the Joint Committee on Taxation (JCT), Treasury, the National Taxpayer Advocate ( ; and the uniform definition of a qualified child as defined by the Working Families Tax Relief Act of 2004. THE WORKING FAMILIES TAX RELIEF ACT OF 2004 extends the alternative minimum tax exemption of $58,000 (married filing jointly) and $40,250 (single) through 2005. |
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