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Petitioner and the mother have not married for economic
reasons. They explain that if they were to marry, the mother
would be disqualified from receiving certain prescription drug
benefits she is currently entitled to.
The Court has looked for legislative history to explain the
purpose served by the more restrictive definition of “foster
child” provided by the 1999 Act.
In the Joint Committee Print of the Description of Revenue
Provisions Contained in the President’s Fiscal Year 2000 Budget
Proposal prepared by the Staff of the Joint Committee on Taxation
(Feb. 22, 1999) (hereinafter, the Joint Committee Print), section
412(a) of the 1999 Act is classified under “Miscellaneous
Revenue-Increase Provisions”, and is captioned as a provision to
“Simplify foster child definition under the earned income
credit”. In the absence of hearings and reports by the House
Ways and Means Committee and the Senate Finance Committee, the
Joint Committee Print is the only source that has come to the
Court’s attention that sheds any light on the purpose of section
412(a) of the 1999 Act.2 Although respondent suggests the Joint
Committee Print “is probably not to be considered ‘legislative
history’ in the strict sense of the term”, it was provided to the
members of the House and Senate for their reference before
2The cursory description of sec. 412(a) of the 1999 Act in
the conference report provides no help. See H. Conf. Rept. 106-
478, at 61 (1999).
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