December 4, 1995

December 4, 1995 | FYI on

Balanced Budget Talking Points #4: The $500-Per-Child Tax Credit Means One Month's Food and Mortgage for a Typical American Family

(Archived document, may contain errors)

December 4, 199 5

BALANCED BUDGET TALKING POINTS #4: THE $500-PER-CHILD TAX CREDIT MEANS ONE MONTH9S FOOD AND MORTGAGE FOR A TYPICAL AMERICAN FAMILY

Scott A. Hodge Grover M. Hermann Fellow in Federal Budgetary Affairs

"Ifyou take the $500 a year tax credit, and Ifigure, you know, $5for a bottle of wine, that is 100 bottles of winefor afamily ... .. - Congressman Jim McDermott (D-WA)

Contrary to what elitists in Washington would have the public believe, for most hard- working American families raising children a $500 tax cut for each child is not an insignificant amount of money. This is especially true as many families no doubt are wondering how they will be able to afford the $432 some surveys report each household expects to spend this holiday season.2Yet the families.of 51 million children, or over 28 million families in all, will be denied relief from their financial worries by President Bill Clinton's expected veto of Congress's seven year balanced budget and tax cut plan, which had as its centerpiece a $500-per-child tax credit. This tax cut would pump over $22 billion per year into family budgets across the country so that working parents can provide for their children in a way no government program can. As congressional Republicans negotiate with the White House on a compromise plan to balance the budget by 2002 and provide tax cuts, they should resist pressure to scale back the $500-per-child tax credit as a price for cutting a deal. Those who argue that Washington cannot "afford" such generous tax cuts while the government is trying to balance the budget are, in effect, arguing for higher spending. The budget will not be balanced any faster if the amount of the per-child credit is reduced below $500 or if the income for which families are eligible is 3 lowered from its current level of $110,000 for joint filers. Any money not put back 9YI # 75195 in the checkbooks of working families with children through tax cuts, is more

1 Tax Provisions in the Contract With America Designed to Strengthen the American Family, Hearings before the Committee on Ways and Means, U.S. House of Representatives, January 17,1995 p. 30. 2Bureau of National Affairs, "Conference Board, Arthur Anderson Polls Put Moderately Upbeat Face on Holiday," November 24, 1995. 3For taxpayers filing jointly with incomes above S I 10,000 the credit phases out at a rate of $25 for each $ 1,000 above the threshold (a range of $20,000), thus fully phasing out at $130,000 in income. For families with two

money in the checkbook for politicians and bureaucrats to spend while the budget is moving. toward balance. Congressional and White House negotiators should keep in mind that for parents with two children, the $ 1,000 tax cut they would receive under this plan could mean the difference between paying the mortgage and not. Indeed, as the table below shows, a $ 1,000 tax cut for the typical family with two children. is enough to pay one month's mortgage and grocery bills, or I I months worth of electric bills, or nearly 20 months worth of clothing for the children. In other words, a $1,000 tax cut is a significant amount of money for most families' household budgets.

What the $500 Per-Child Tax Credit Means For a Family With Two Children How many Annual Months of This Household Item Can Be Cost for a Purchased with Family Budget Item Family of Four Monthly Cost $ 1 1000 6 'Y1M07@-:-----.--T,-, 7M." "'A ,;@.,4,9 2 @ @ @ ', Mortgage Payment (Principal, Interest, and Taxes) 7,972 664 1.5 M`131 Electricity 1,085 90 11.1

-.Offi. a . ......... i K Water 331 28 36.3

Auto Payments 3,325 277 3.6

Health Insurance 817 68 14.7 Al g &ii73 p Drugs and Medical Supplies 366 31 32.8 Zw. Mc gr @A Z Oka DRUA Educational Expenses 7 39 62 16.2

ersonal Services (Babysitting, Child Care, etc.) 536 45 22.4

Source: Heritage calculations, based on Bureau of Labor Statistics, Consumer Expenditure Survey, 1992-93.

children, the two credits this family is eligible for are fully phased out at $150,000 in income. For single filers, the credit begins to phase out at $75,000 in income. There are also sound policy reasons to cut taxes for families with children: Families with children are overtaxed. In 1948, the average American family with children paid only 3 percent of its income to Uncle Sam. Today the same family pays 24.5 percent.

\u239\'95 Giving a family of four a $500-per-child tax credit is equivalent to giving them one month's mortgage payment. The average family now loses $10,060 per year of its income due to the 45-year increase in federal taxes as a share of family income. This tax loss exceeds the annual mortgage payment on the average family home. The $ 1,000 in tax relief the congressional tax-cut plan would give to a family with two children would help this family pay one month's mortgage payment.

\u239\'95 Millions of families stand to benefit. The families of 51 million American children, or 28 million taxpaying families, are eligible for the $500-per-child tax cut.

\u239\'95 Family tax relief helps families in every state. The typical congressional district has some 117,000 children in families eligible for a $500 tax credit. Thus families in the typical district would receive $54 million per year in tax relief

\u239\'95 Congress's $500-per-child tax credit would eliminate the entire income tax burden for 3.5 million taxpayers caring for 8.7 million children. These 3.5 million families will receive over $2.2 billion per year in tax relief. Families with two children earning up to $24,000 per year would see their entire income tax burden eliminated by a $500-per-child tax credit, and families with three children earning up to $26,000 also would have their income tax bill eliminated.

\u239\'95 Most families are middle-class. The $500 child credit plan will direct 89 percent of all benefits to families with adjusted gross incomes below $75,000 per year - middle-income by any standard - and over 96 percent to families with incomes below $100,000.

\u239\'95 Cutting taxes for all families - regardless of income - is fair. Congress's plan will cut the income tax burden of a family of four earning $30,000 per year by 51 percent and the income tax burden of a family earning $40,000 per year by 30 percent. Meanwhile, a family of four earning $75,000 would see their tax burden reduced by 12 percent, and a family earning $100,000 per year would receive a tax cut oflust 7.4 percent. Ch art 2

$500 Per-Child Tax Credit Plan Benefits Middle-Class Families Most

89% Families Earning Below $75,000

....... ........ .. . ....... .. . ....... .. . ....... .. . ........ .. . ......... .. . .......... .. . ........... .. . ............ .. . ............. .. . .............. .. . ............... .. . ................ .. . ................. .. . .................. .. . ................... .. . ......................

.......... Families Earning $75,000-$100,000

7% Families Earning Above $ 100,000 4%

rce: HerkW Foundation Tax Simulation Model, IRS Public Use Tape, 199 1.

$500-per Child Tax Credit Worksheet 1996 Anco!pe:.,, 030000 Numbetof Children Under 18 1 60ouse?

1 Your Income $ -50,000 .'2 Standard Deduction $ 4,750 3 Number of Dependents (not including spouse) I 4 Personal Exemption for You ($26,5@60) $1 2.550 5 Personal Exemption for Your spouse ($2,550) $ 2.550 .6 Personal Ex tons for Dependents (line 3 multiplied by $2,550) $ -5,/00 7 Total Personal Exemptions (line 4 plus line 5 plus line 6) s fO.200 8 Total Deductions and Exemptions (line 2,pius line 7) s f6.9,50 9 Taxable Income (line 1 less line 8) $ 1.5,050 10 Tax Uability Under Current Code (15% of line 9) $ 1,958 11 Child Tax Credit ($500 multiplied by number of children under age 18) $ WOO 1.2 Tax:Due fline.10 less line 11, ff posidve) J+$ 9-58 me LHerftWFndat','.nT&, Chart 3

Income Taxes For A Family With Two Children Before and After $500 Per-Child Tax Cut

Income Taxes Paid $14,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -$13,504 - - 0 Gross Income Tax - - - - - - - - - - - - 504 12,000 Net Income Tax After $500 Child Credit

10,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

$8,114 8,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -1-14

6,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -45j850 - - - $4,620 850 4,000 - - - - - - - - - - - - - - - - - - -$3t-390 - - -62Q 390 2,000 - - - - - -t i,10-7.N --$1,957.5 $457.5 me-11V7 rlki 7.5 = 0 $20,000 $25,000 $30,000 $40,000 $509000 $60,000 $75,000 $100,000

Annual Income for a Married C jle with 2 Children in 1996

ource. Heritage Foundation Tax Simulation Model. $12

$29TECHNICAL NOTES ON TABLES

The following tables represent the best available means of estimating the amount of family tax relief that will go to each state and congressional district -from a $500-per-chfid tax credit. It should be noted that not every eligible family will be able to subtract the full $500 for each child from its tax bill. We have tried to take the following exceptions into account:

The $500 credit is non-refundable. This means that a family cannot get more in tax relief am it pays in income taxes. Example: a family of four earning $20,000 per year owes about S458 in income taxes. Though the $500-per-child tax credit might otherwise get them $ 1,000 in total tax relief because of their two children, the fact that this credit is not refiindable allows them to deduct only what they owe - $458 - from their income tax bill.

The $500 credit is phased out for joint filers with incomes above $110,000 per year and single filers with incomes above $75,000 per year. For taxpayers filing jointly with incomes above $110,000 the credit phases out at a rate of $25 for each $ 1,000 above the threshold (a range of $20,000), thus fully phasing out at $130,000 in income. For families with two children, the two credits this family is eligible for are fully phased out at $150,000 in income. For single filers, the credit begins to phase out at $75,000 in income and is fully phased out at $95,000 in income.

The first two tables, showing the number of households and children by state, were calculated using the 1991 IRS Public Use File. This data is derived from income tax return forms and the nurnber of dependents claimed on those forms.

The tables listing family tax relief by congressional district were calculated using the 1990 Census.

Because the sources for the two tables are different the tax relief calculated for each state will not necessarily equal the sum of tax relief for that state's individual counties. In each case, the source is the most accurate data available for that specific level of analysis. The differences may be caused by the following facts:

I . The IRS data are based on tax returns filed with the federal government. Not every household files a tax return, however. For some groups this is by law; Native Americans are not required to file a tax return. Other individuals do not file because they do not have an income to report. Finally, some people simply do not file for personal reasons. These same groups may be counted by the Census Bureau but will not be accounted for by the IRS. 2. Many people maintain a permanent residence in one county or state but live in another. These people pay taxes in a different county or state than where they live. Again the Census and IRS will account for these people in different locations. 3. Many people file their tax returns late. Thus, the data from the 1991 IRS files may not include certain families that would be included in the Census count. Alternatively, the IRS records may include more families (because of people filing from past years) than the Census Bureau count. The Value of the $500 Per Child Tax Credit By State

Number of Number of Annual Value of Taxpayers Eligible Dependents the $500 Per Child for $500 Per-Child Claimed by these Tax Credit for STATE Tax Credit axpayers; Each State Alabama 458,305 831,642 $354,212,783 Alaska 50,764 93,633 $42,228,274 Arizona 344,152 655,454 $294,263,381 Arkansas 204,550 334,682 $150,350,800 California 3,220,961 5,986,029 $2,614,243,364 Colorado 443,390 858,997 $401,208,155 Connecticut 450,950 773,437 $359,336,920 Delaware 84,403 124,350 $59,191,654 DC 58,234 96,591 $38,767,716 Florida 1,220,002 2,130,837 $973,159,898 Georgia 731,198 1,264,571 $570,732,035 Hawaii 119,847 191,214 $87,698,252 Idaho 87,656 179,056 $78,397,122 Illinois 1,306,658 2,346,576 $1,091,830,388 Indiana 686,448 1,318,235 $595,850,853 Iowa 352,426 678,774 $326,271,932 Kansas 269,855 541,059 $244,771,335 Kentucky 384,228 674,016 $300,707,906 Louisiana 490,407 914,190 $414,916,278 Maine 131,997 249,464 $113,443,063 Maryland 635,082 1,075,072 $494,312,019 Massachusetts 656,736 1,227,991 $564,749,949 Michigan 1,133,824 2,117,548 $977,423,926 Minnesota 529,451 1,006,641 $477,590,252 Mississippi 234,841 422,841 $177,118,588 Missouri 582,332 1,116,540 $498,640,661 Montana 66,566 98,882 $46,939,532 Nebraska 187,140 339,749 $152,509,144 Nevada 125,699 194,912 $95,096,526 New Hampshire 128,774 214,843 $102,998,799 New Jersey 929,953 1,682,393 $755,117,132 New Mexico 161,684 307,654 $132,511,319 New York 1,791,245 3,186,532 $1,437,035,222 North Carolin 758,648 1,283,955 $565,576,873 North Dakota 69,979 136,957 $66,812,246 Ohio 1,316,904 2,298,733 $1,089,109,882 Oklahoma 326,092 580,271 $269,021,598 Oregon 369,147 691,706 $326,749,984 Pennsylvania 1,247,727 2,239,386 $1,022,672,657 Rhode Island 94,031 162,485 $72,177,516 South Carolina 415,514 739,570 $320,427,398 South Dakota 84,654 174,694 $71,639,576 Tennessee 570,268 973,474 $446,083,258 Texas 2,016,767 3,630,990 $1,626,6 82,939 Utah 222,830 546,962 $249,349,157 Vermont 90,396 154,773 $73,705,597 Virginia 784,417 1,347,446 $621,190,028 Washington 602,878 1,163,816 $537,376,997 West Virginia 155,077 259,777 $117,712,534 Wisconsin 560,604 1,098,709 $505,044,658 lWyoming 68,441 232,553 $91,755,211

The Heritage Foundation 7 Source: IRS Public Use Tape, 1991

Number of Taxpayers Whose Income Tax Burden is Erased by the $500 Per-Child Tax Credit

Number of Taxpayers for whom the $500 Tax Number of Dependents Annual Value of the $500 Credit Erases their Total Claimed bi Tax Credit to These STATE Income Tax Liability Taxpayers Taxpayers Alabama 85,209 212,672 $47,380,787 Alaska 13,626 23,583 $7,974.452 Arizona 47,552 114,565 $26,828,132 Arkansas 38,411 81,269 $25,094,382 California 483,130 1,255,965 $294,763,140 Colorado 52,932 116,796 $33,469,356 Connecticut 30,496 73,674 $16,292,505 Delaware 8,829 13,501 $4,319,555 DC 12,039 32,103 $6,528,923 Florida 140,879 348,534 $92,637,735 Georgia 104.129 230,997 $61,821,813 Hawaii 14.106 20,260 $3,403.401 Idaho 18,740 47,341 $12,943,597 Illinois 138,065 302,882 $85,027,053 Indiana 93,971 267,858 $74,877,504 Iowa 28,744 68,002 $23,499,404 Kansas 43,724 124,787 $39.765,442 Kentucky 46,377 122,297 $27,040,810 Louisiana 63,327 161,275 $41,293,916 Maine 11,612 26,240 $2,719,514 Maryland 61,341 124,169 $27,066,911 Massachusetts 77,225 194,446 $56,715,735 Michigan 131,490 327,069 $92,770,368 Minnesota 45.608 118,199 $38,939,560 Mississippi 41,529 i 107,091 $20,980,894 Missoun 80,235 214,708 $51,157,000 Montana 9,864 17,866 $6,604,602 Nebraska 28,313 69,475 $18,116,367 Nevada 7,821 9,196 $3,112,546 New Hampshire 7,357- 11,772 $2,655,277 New Jersey 93,318 257,235 $57,714,336 New Mexico 31,759 82,356 $20,640,377 New York 234,559 550,413 $143,562,633 North Carolina 114,094 281,892 $70,216,212 North Dakota 5,660 10,827 $4,361,565 Ohio 109.028 240,659 $72,795,049 Oklahoma 42,687 87,416 $24,854,938 Oregon 36,106 98,885 $32,043,614 Pennsylvania 122,791 307,260 $68,215,188 Rhode Island 12,664 31,017 $7,777,416 South Carolina 78,280 175,958 $41,855,041 South Dakota 31,509 77,205 $23.758,745 Tennessee 57,131 131,171 $29,466,012 Texas 285,527 677,170 $167,273,445 Utah 27,098 94,129 $25,116,632 Vermont 10,490 18,994 $6,574,095 Virginia 93,170 203,512 $58,549,066 Washington 47,020 140,689 $30,245,103 West Virginia 13.932 36,836 $7,000,593 Wisconsin 61,341 142,466 $31,365,083 Wyoming 18,103 1 109,339 .$30,419,597 1 Total 3,539,074 8,711,948 $2,218,307,249

The Heritage Foundation 8 Source: IRS Public Use Tape, 1991

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (Including (Including in Families Eligible Retroactive to Retroactive to State 1 Congressional District I Name of Member I Party for $500 Tu Credit October 1995) October 1995) ALABAMA AL District I S. Callahan R 113,674 $63,657,440 $329.057,812 AL District 2 T. Everett' R 119,103 $66,697,680 $344,773.409 AL District 3 G. Browder D 112,090 $62,770,400 $324,472,528 AL District 4 T. Bevill D 113,252 S63.421.120 $327.836,227 AL Pistrict 5 R. Cramer D 119,396 S66,861,760 S345.621,571 AL District 6 S. Bachus R 120,050 $67,228,000 S347,514,738 AL District 7 E. Hilliard D 97,409 $54,549.040 S281,974,703

ALASKA AK jSingI District D. Young R 149,189 $83,545,840 $431,864,858

ARKANSAS AR District I B. Lambert D 108,922 $60,996,320 $315,301,960 AR District 2 R. Thornton D 122,203 $68,433,680 $353,747,134 AR District 3 T. Hutchinson R 119,447 $66,890.320 $345,769,203 AR District 4 J. Dickey R 107,975 $60,466,000 $312,560,631

ARIZONA AZ District I M. Salmon R 128,800 $72,128,000 $372.843,800 AZ District 2 E. Pastor D 121,408 $67,988,480 $351,445,808 AZ District 3 B. Stump R 124,693 S69,828,080 $360,955,062 AZ District 4 J.Shadegg R 127,070 $71,159,200 $367,835,883 AZ District 5 J. Kolbe R 116,957 $65,495,920 -$338,561,276 AZ District 6 J.D. Hayworth R 131,217 $73,481,520 $379,840,411

CALIFORNIA CA District I F. Riggs R 122,746 $68,737,760 S355,318.984 CA District 2 W. Herger R 113,046 $63,305,760 $327,239,909 CA District 3 V. Fazio D 123,031 $68,897,360 $356,143,987 CA District 4 J. Doolittle R 126,640 $70,918,400 $366,591,140 CA District 5 R. Matsui D 110,893 $62,100,080 $321,007,512 CA District 6 L. Woolsey D 113,638 $63,637,280 $328,953,601 CA District 7 G. Miller D 126,473 $70,824,880 $366,107,717 CA District 8 N. Pelosi D 70,109 $39,261,040 $202,948,028 CA District 9 R. Dellums D 93,284 $52,239,040 $270,033,859 CA Pistrict 10 W. Baker R 129,594 $72,572,640 S375,142,232 CA District I I R. Pombo R 125,812 $70,454,720 $364,194,287 CA District 12 T. Lantos D 105,678 $59,179,680 $305,911.391 CA District 13 P. Stark D 130,767 S73,229.520 378.537.773 CA District 14 A. Eshoo D 103,289 $57,841,840 $298,995,833 CA District 15 N. Mineta D 116,862 $65,442,720 $338,286,275 CA District 16 Z. Lofgren D 132,585 $74,247,600 $383,800,429 CA District 17 S. Farr D 123,475 $69,146,000 $357,429,256 CA District 18 G. Condit D 133,536 $74,780,160 $386,553,336 CA District 19 G. Radanvich R 123,650 $69,244,000 S357,935,838 CA District 20 C. Dooley D 119,888 $67,137,280 $347,045,788 District 21 W. Thomas R 130,982 S73,349.920 S379,160,145 CA District 22 A. Seastrand R 107,7921 S60.363,520 $312,030,892

The Heritage Foundation 9 Sourcc: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (including (Including in Families Eligible Retroactive to Retroactive to State Congressional District Name of Member Party for $500 Tax Credit October 1995) October 1995) CA District 23 E. Gallegly R 137,226 $76,846.560 $397,234,964 CA District 24 A. Beilenson D 110,108 $61,660,480 $318,735,133 CA District 25 B. McKeon R 139,018 $77,850,080 $402,422,356 CA District 26 H. Berman D 120,955 $67,734,800 $350,134,486 CA District 27 C. Moorhead R 102,936 $57,644,160 $297,973,986 CA District 28 D. Dreier R 132,227 $74,047,120 $382..764,108 CA District 29 H. Waxman D 62,282 $34,877,920 $180,290,820 CA District 30 X. Becerra D 103,014 $57,687..840 $298..199,777 CA District 31 M. Martinez D 123,865 $69,364,400 $358,558,209 CA District 32 J. Dixon D 95,176 $53,298,560 $275,510,726 CA District 33 L. Roybal-Allard D 119,873 $67,128,880 $347,002,367 CA District 34 E. Torres D 140,397 $78,622,320 $406,414,216 CA District 35 M. Waters D 115,862 $64,882,720 $335,391,525 CA District 36 J. Harman D 98,532 $55,177,920 $285,225,507 CA District 37 W. Tucker D 130,704 $73,194,240 $378,355,404 CA District 38 S. Hom R 107,150 $60,004,000 $310,172,463 CA District 39 E. Royce R 127,239 $71,253,840 $368,325,095 CA District 40 J. Lewis R 133,231 $74,609,360 $385,670,437 CA District 41 J. Kim R 146,259 $81,905,040 $423,383,240 CA District 42 G. Brown D 149,579 $83,764,240 $432,993,810 CA District 43 K. Calvert R 145,308 $81,372,480 $420,630,333 CA District 44 S. Bono R 121,488 $68,033,280 $351,677..388 CA District 45 D. Rohrabacher R 104,976 $58,786,560 $303,879,276 CA District 46 R. Doman R 126,718 $70,962,080 $366.816,931 CA District 47 C. Cox R 118,986 $66,632,160 $344,434,724 CA District 48 R. Packard R 128,593 $72,012,080 $372,244,587 CA District 49 B. Bilbray R 77,629 $43,472,240 $224,716,548 CA District 50 B. Filner D 124,918 $69,954,080 $361,606,381 CA District 51 R. Cunningham R 125,803 $70,449,680 $364,168,234 CA District 52 D. Hunter R 129,232 $72,369,920 $374,094,332

COLORADO Co District I P. Schroeder D 88,797 $49.726.320 $257,045,116_ CO District 2 D. Skaggs D 125,591 $70,330,960 $363,554,547 CO District 3 S. McInnis R 112,773 $63,152,880 $326,449,642 CO District 4 W. Allard R 125,982 $70,549,920 $364,686,395 Co Pistrict 5 J. Hefley R 134,533 $75,338,480 $389,439.402 CO District 6 D. Schaefer R 130,057 $72,831,920 $376.482.501

CONNECTICUT CT District I B. Kennelly D 102,938 $57,645,280 $297,979,776 CT District 2 S. Gejdenson D 113,513 $63,567,280 $328,591,757 CT District 3 R. DeLauro D 105,205 $58,914,800 $304,542,174 CT District 4 C. Shays R 105,084 $58,847,040 $304,191,909 T Distri t 5 G. Franks R 118,891 $66,578,960 $344,159,722 CT District 6 N. Johnson R 114,695 $64,229,200 $332,013,351-

DELAWARE DE Single District M. Castle R 141,3451 $79,153,200 $409,158,439

The Heritage Foundation 10 Source: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (Including (including in Families Eligible Retroactive to Retroactive to State I Congressional District Name of Member Party for $500 Tax Credit October 1995) October 1995)

DISTICT OF COLUMBIA DC Delegate TE. Holmes-Norton D 83,637 $46,836,720 $242,108,206

FLORIDA Fl, District I J. Scarborough R 109,548 $61,346,880 $317,114,073 Fl, District 2 P. Peterson b 107,020 $59,931,200 $309,796,145 FL District 3 C. Brown D 101,452 $56,813,120 $293,678,177 Fl, District 4 T. Fowler R 111,760 $62,585,600 $321517,260 FL District 5 K. Thurman D 80,865 $45,284,400 $234,083,959 Fl, District 6 C. Stearns R 112,575 $63,042,000 $325.876,481 FL District 7 J. Mica R 112,760 $63,145,600 $326,412,010 Fl, District 8 B. McCollum R 109,316 $61,216,960 $316,442,491 Fl, District 9 M. Bilirak-is R 100,739 $56,413,840 $291,614,220 Fl, District 10 B. Young R 81,114 $45,423,840 $234.,804,752 Fl, District I I S. Gibbons D 99,247 $55,578,320 $287,295,253 Fl, District 12 C. Canady R 111,093 $62,21.2,080 $321,586,462 FL District 13 D. Miller R 81,249 $45,499,440 $235,195,543 FL District 14 P. Goss R 87.548 $49,026,880 $253,429,573 Fl, District 15 D. Weldon R 103,841 $58,150,960 $300.593.735 Fl, District 16 M. Foley R 98,647 $55,242,320 $285,558,403 FL District 17 C. Meek D 106,864 $59,843,840 $309.344.564 Fl, District 18 1. Ros-Lehtinen R 86,211 $48,278,160 $249.559,292 Fl, District 19 H. Johnston D 92..597 S51,854,320 $268..045,166 Fl, District 20 P. Deutsch D 110,086 $61,648,160 $318,671,449 FL District 21 L. Diaz-Balart R 116,117 $65,025,520 $336,129,686 FL District 22 C. Shaw R 60,815 $34,056,400 $176,044,221 t 23 Hastings D 104,049 $58,267,440 $301,195,843

GEORGIA GA District I J. Kingston R 122,283 $68,478,480 $353,978,714 GA District 2 S. Bishop D 104,426 $58,478,560 $302,287,1@'4_ GA District 3 M. Collins R 139,487 $78,112,720 $403,779,993 GA District 4 J. Linder R 129,266 $72,388.960 $374.192.754_ GA District 5 J. Lewis D 94,211 $52,758,160 $272,717,292 GA District 6 N. Gingrich R 140,581 $78,725,360 $406,946,850 GA District 7 B. Barr R 130,921 $73,315,760 $378,983,565 GA District 8 S. Chambliss R 125,801 $70,448,560 $364,162,445 GA District 9 N. Deal R 126,747 $70,978,320 $366,900,878 GA District 10 C. Norwood R 125.151 $70,084,560 $362,280,857 GA District I I C. McKinney D 123,866 $69,364,960 $358,561,104

HAWAII HI Distri t I -IN. Abercrombie D 109,422 $61,276.320 $316,749,335 HI District 2 IP. Mink D 134,152 $75,125,120 $388,336,502

IDAHO ID IDistrict I I H. Chenoweth R 118,777 $66,515,120 $343,829,721 r 1 1- HIE

III) I District 2 M. Crapo R 136,033, $7W, @@8,4; $393,781,527

The Heritage Foundation I I Source: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (including (Including in Families Eligible Retroactive to Retroactive to State I Congressional District I Name of Member Party for $500 Tax Credit October 1995) October 1995) ILLINOIS IL District I B. Rush D 95,356 $53,399,360 $276,031,781 IL District 2 A Reynolds D 121,042 $67,783,520 $350,386.330 IL District 3 W. Lipinski D 118,598 $66,414,880 $343,311,561 IL District 4 L. Gutierrez D 126,128 $70,631,680 $365.109,028 IL District 5 A Flanagan R 91,122 $51,028,320 $263,775,410 IL District 6 H. Hyde R 128,942 $72,207,520 $373,254,855 IL District 7 C. Collins D 89,497 $50,118,320 $259,071,441 IL District 8 P. Crane R 143,836 $80,548,160 $416,369,261 IL District 9 S. Yates D 85,522 $47,892,320 $247.564,810 IL District 10 J. Porter R 136,265 $76,308,400 $394.453.109 IL District I I J. Weller R 134,625 $75,390,000 $389,705,719 IL District 12 J. Costello D 111,498 $62,438,880 $322,758,836 IL District 13 H. Fawell R 153,095 $85,733,200 $443,171,751 IL District 14 D. Hastert R 148,156 $82,967,360 $428,874,581 IL Pistrict 15 T. Ewing R 114,626 $64,190,560 $331,813,614 IL District 16 D. Manzullo R 138,310 $77,453,600 $400,372,873 IL District 17 L. Evans D 116,759 $65,385,040 $337,988,115 IL District 18 R.LaHood R 125,803 $70,449,680 $364,168,234 IL District 19 G. Poshard D 111,607 $62,499,920 $323,074,363 IL District 20 R. Durbin D 121,469 $68,022,640 $351,622,388

INDIANA IN District I P. Visclosky D 122,042 $68,343.520 $353,281,080 IN District 2 D. McIntosh R 113,343 $63,472,080 $328,099,649 IN District 3 T. Roemer D 126,646 $70,921,760 $366,608,509 IN District 4 A Souder R 139,472 S78,104,320 $403,736,572 IN District 5 S. Buyer R 129,730 -$72,648,800 $375,535,918 IN District 6 D. Burton R 136,850 $76,636,000 $396.146,538 IN District 7 J. Myers R 118,142 $66,159,520 $341,991,555 IN District 8 J. Hostettler R 110,531 $61..897,360 $319,959,612 IN District 9 L. Hamilton D 127,494 $71,396,640 $369,063,257- IN IDistrict 10 IA. Jacobs I D 1 107,244 $60,056,640 $310,444,569 IOWA IA District I J. Leach R 120,912 $67,710,720 $350,010,012_ IA District 2 J. Nussle R 123,116 $68,944,960 $356,390,041_ IA District 3 J. Lightfoot R 114,686 S64,224,160 $331,987,299- IA District 4 G. Ganske R 122,366 S68,524,960 $354,218,979 IA Pistrict 5 T Latham R 126,276 $70,714,560 $365,537,451

KANSAS KS District I P. Roberts R 139,906 $78,347,360 $404,992,894 KS District 2 S. Brownback R 133,063 $74,515,280 $385,184,119 KS District 3 J. Meyers R 143,155 $80,166,800 $414,397,936 KS District 4 T. Tiahrt R 143,446 $80,329,760 $415,240,309

KENTUCKY istrict I I E. Whitfield I R 115,600 $64,736,000 $334,633,100 1KY IDistrict 2 JR. Lewis I R 1 130,520, $73,091,200 $377,822,770

The Heritage Foundation 12 Source: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (including (Including in Families Eligible Retroactive to Retroactive to State I Congressional District Name of Member Party for $500 Tax Credit October 1995) October 1995) KY District 3 A Ward D 114,0.65 $63,876,400 $330,189,659 KY District 4 J. Bunning R 130,811 $73,254,160 $378,665,142 KY District 5 H. Rogers R 102,384 $57,335,040 $296,376,084 KY District 6 S. Baesler D 116,466 $65,220,960 $337,139,954

LOUISIANA LA District I B. Livingston R 126,576 $70,882,560 $366,405,876 LA District 2 W. Jefferson D 97,472 $54,584,320 $282,157,072 LA District 3 B. Tauzin R 133,014 $74,487,840 $385,042,277 LA District 4 C. Fields D 94,613 $52,983,280 $273,880,982 LA District 5 J. McCrery R 120,161 $67,290.160 $347,836,055 LA District 6 R. Baker R 130,151 $72,884,560 $376,754,607 LA District 7 J. Hayes D 129,975 $72,786,000 $376,245,131

MAINE ME Distri t I IJ. Longley R 138,694 $77,668,640 $401,484,457 ME District 2 1J. Baldacci D 123,267 $69,029,520 $356,827,148- 1 - MARYLAND MD District I W. Gilchrest R 124,596 $69,773,760 $360,674,271 MD District 2 R. Ehrilich R 128,629 $72,032,240 $372,348,798 MD District 3 B. Cardin D 118,927 $66,599,120 $344,263,933 MD District 4 A. Wynn D 135,163 $75,691,280 $391,263,094 MD District 5 S. Hoyer D 137,313 $76,895,280 $397,486,807 MD District 6 R. Bartlett R 134,421 $75,275,760 $389,115,190 MD District 7 K. Mfume D 100,258 $56,144,480 $290,221,846 MD District 8 C. Morelia R 134,272 $75,192,320 $388,683,872

I MASSACHUSETTS MA District I J. Olver D 120,493 $67,476,080 $348,797,112 MA District 2 R. Neal D 122,431 $68,561,360 $354,407,137 MA District 3 P. Blute R 124,635 $69,795,600 $360,787,166 MA District 4 B. Frank D 124,181 $69,541,360 $359,472,950 MA District 5 M. Meehan D 131,771 $73,791,760 $381,444,102 MA District 6 P. Torkildsen R 120,030 $67,216,800 $347,456,843 MA District 7 E. Markey D 104,850 $58,716,000 $303,514,538 MA District 8 J. Kennedy D 76,909 $43,069,040 $222,632,328 MA District 9 J. Moakley D 110,202 $61,713,120 $319,007,240 MA Pistrict 10 G. Studds D 121,673 $68,136,880 $352,212.917

MICHIGAN MI District I B. Stupak D 123,674 $69,257,440 $358,005,312 MI District 2 P. Hoekstra R 139,178 $77,939,680 $402,885,516 MI District 3 V. Ehlers R 141,691 $79,346,960 $410,160,022 MI District 4 D. Camp R 123,960 $69,417,600 $358,833,210 MI District 5 J. Barcia D 125,287 $70,160,720 $362,674,543 M1 IDistrict 6 IF. Upton R 122,4831 .$68,590,480 $354,557,664 .Mi I District 7 IN. Smith I R 129,2131 $72,359,280 $374,039,332

The Heritage Foundation 13 Source: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (including (Including in Families Eligible Retroactive to Retroactive to State Congressional District I Name of Member Party for $500 Tax Credit October 1995) October 1995) MI District 8 D. Chrysler R 128,640 $72,038,400 $372,380,640 MI District 9 D. Kildee D 123,633 $69,234,480 $357,886,627 MI District 10 D. Bonior D 132,291 $74,082,960 $382,949,372 MI District I I J. Knollenberg R 129,916 $72,752,960 $376,074,341 MI District 12 S. Levin D 125,130 $70,072,800 $362.220,068 MI District 13 L. Rivers D 120,923 $67,716,880 $350,041,854 MI District 14 J. Conyers D 105.042 $58,823,520 $304,070,330 MI District 15 B. Collins D 76,987 $43,112,720 $222,858,118 MI District 16 J. Dingell D 126,467 $70,821,520 $366,090,348 i i i MINNESOTA MN District I G. Gutknecht R 131,140 $73,438,400 $379,617,515 MN District 2 D. Minge D 137,413 $76,951,280 $397,776,282 MN District 3 J. Ramstad R 139,540 $78,142,400 $403,933,415 MN District 4 B. Vento D 112,704 $63,114,240 $326,249,904 MN District 5 A Sabo D 84,516 $47,328,960 $244,652,691 MN District 6 B. Luther D 152,285 $85,279,600 $440,827,004 MN District 7 C. Peterson D 125,776 $70,434,560 $364,090,076 MN District 8 J. Oberstar D .122,815 $68,776,400 $355,518,721

MISSISSIPPI NIS District I R. Wicker R 104,698 $58,630,880 $303,074,536 MS District 2 B. Thompson D 84,968 $47,582,080 $245,961,118 Ms District 3 G.V. Montgomery D 102,165 $57,212,400 $295,742,134 MS District 4 M. Parker R 95,119 $53,266,640 $275,345,725- MS District 5 G. Taylor D 103,613 $58,023.,280 $299,933,732 i I i MISSOURI MO District I B. Clay D -103,360 $57,881,600 $299,201.360. MO District 2 J. Talent R 139,320 $78,019.200 $403.296.570 MO District 3 R. Gephardt D 122,582 $68,645,920 $354,844,245 MO District 4 1. Skelton D 121,289 $67,921,840 $351,101,333 MO District 5 K. McCarthy D 109,403 $61,265,680 $316,694,334 MO District 6 P. Danner D 125,479 $70,268,240 $363,230,335 MO District 7 M. Hancock R 112,250 $62,860,000 $324,935,688 MO District 8 B. Emerson R 105,376 $59,010,560 $305,037,176 MO District 9 H. Volknter D 127,251 $71,260,560 $368,359,832 1 i 1_1 MONTANA MT Single District 1P. Williams I D 173,817 $97,337,520 $503,156,761

NEBRASKA NE District I D. Bereuter R 118,784 $66,519,040 $343,849,984 NE District 2 J. Christensen R 126,081 $70,605,360 $364,972,975 NE District 3 B. Barrett R 120,948 $67,730,880 $350,114,223

NEVADA 4] 5 3

NV IDistrict I I J. Ensign I R 117,892, $66,019,520 $341,267,867 RNV I District 2 1 B. Vucanovich I R 131,3321 $73,545,920 $380,173,307

The Heritage Foundation 14 Source: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (Including (Including in Families Eligible Retroactive to Retroactive to State I Congressional District I Name of Member I Party I for $500 Tax Credit October 1995) October 1995)

NEW HAMEPSHIRE NH Distri t I W. Zeliff R 126,250 $70,700,000 $365,462,188 NH District 2 C. Bass R 128,012 $71,686,720 $370,562.737

NEW JERSEY NJ District I R. Andrews D 131,473 $73,624,880 $380,581,467 NJ District 2 F. LoBiondo R 120,682 $67,581,920 $349,344,220 NJ District 3 J. Saxton R 132,885 $74,415,600 $384,668,854 NJ District 4 C. Smith R 126,517 $70,849,520 $366,235,086 NJ Pistrict 5 M. Roukema R 135,438 $75,845,280 S392,059,151 NJ District 6 F. Pallone D 116,615 $65,304,400 $337,571,271 NJ District 7 B. Franks R 120,660 $67,569,600 $349,280,535 NJ District 8 B. Martini R 113,815 $63,736,400 $329,465,971 NJ District 9 R. Torricelli D 103,197 $57,790,320 $298,729,516 NJ District 10 D. Payne D 107,949 $60,451,440 $312,485,368 NJ District I I R. Frelinghuysen R 131,205 $73,474,800 S379,805,674 NJ District 12 R. Zimmer R 132,994 $74,476,640 $384,984,382 NJ District 13 R. Menendez D 101,130 $56,632,800 $292,746,068

NEW MEXICO NM District I S. Schiff R 105.265 $58,948,400 $304.715,859 NM District 2 J. Skeen R 104,330 $58,424,800 $302,009.268 NM District 3 B. Richardson D 108,183 $60,582,480 $313.162.739_

NEW YOR]K NY District I M. Forbes R 135,183 $75,702,480 $391,320,989 NY District 2 R. Lazio R 129,745 $72,657,200 $375,579,339 NY District 3 P. King R 119,573 $66,960,880 $346,133,942 NY District 4 D. Frisa R 120,051 $67,228,560 $347,517,632 NY Pistrict 5 G. Ackerman D 110,619 $61,946,640 $320,214,350 NY District 6 F. Flake D 121,036 $67,780,160 $350,368,961 NY District 7 T. Manton D 87,200 $48,832,000 $252,422,200 NY District 8 J. Nadler D 67,101 $37,576,560 $194,240,620 NY District 9 C. Schumer D 96,236 $53,892,160 $278,579,161 NY District 10 E. Towns D 94,448 $52,890,880 $273,403,348 NY District I I M. Owens D 114,764 $64,267,840 $332,213,089 NY District 12 N. Velazquez D 90,416 $50,632,960 $261,731,716 NY District 13 S. Molinari R 111,675 $62,538,000 $323,271,206 NY District 14 C. Maloney D 55,139 $30,877,840 $159,613,620 NY District 15 C. Rangel D 72,898 $40,822,880 $211,021,486 NY District 16 J. Serrano D 86,064 $48,195,840 $249,133,764 NY District 17 E. Engel D 98,573 $55,200,880 $285,344,192 NY District Is N. Lowey D 102,831 $57,585,360 $297,670,037 NY District 19 S. Kelly R 125,966 $70,540,960 $364,640,079 NY District 20 EB. Gilman R 132,789 $74,361,840 $384,390,958 NY District 21 M. McNulty D 109,5831 $61,366,480 $317,215,389

The Heritage Foundation 15 Source: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (Including (Including in Families Eligible Retroactive to Retroactive to State I Congressional District Name of Member Party for $500 Tax Credit October 1995) October 1995) NY District 22 G. Solomon R 130,121 $72,867,760 $376,667,765 NY District 23 S. Boehlert R 118,598 $66,414,880 $343,311,561 NY District 24 J. McHugh R 125,618 $70,346,080 $363,632,706 NY District 25 J. Walsh R 122,940 $68.846.400 $355.880.565 NY Pistrict 26 M. Hinchcy D 111,672 $62,536,320 $323,262,522 NY District 27 B. Paxon R 131,959 $73,897,040 $381,988,315- NY District 28 L. Slaughter D 113,064 $63,315,840 $327,292,014 NY District 29 J. LaFalce D 114,793 i64,284,080 $332,297,037 NY District 30 J. Quinn R 109,410 $61,269,600 $316,714,598 NY District 31 A. Houghton R 121,460 $68,017,600 $351,596,335

NORTH CAROLINA NC District I E. Clayton D 96,554 $54,070,240 $279,499,692 NC District 2 D Funderburk R 109,460 $61,297,600 $316,859,335 NC District 3 W. Jones R 112,308 $62,892,480 $325,103,583 NC District 4 F. Heineman R 109,887 $61,536,720 $318,095,393 NC Pistrict 5 R. Burr R 104,722 $58,644,320 $303,144,010 NC District 6 H. Coble R 112,001 $62,720,560 $324,214,895 NC District 7 C. Rose D 109,228 $61,167,680 $316,187,753_ NC District 8 B. Hefner D 122,080 $68,364,800 $353,391,080 NC District 9 S. Myrick R 119,541 $66,942,960 $346,041,310 NC District 10 C. Ballenger R 116,159 $65,049,040 $336,251,265 NC District I I C. Taylor R 98,439 $55,125,840 $284,956,295 NC District 12 M. Watt D 103,299 $57,847,440 $299,024,780

NORTH DAKOTA ND Single District TE. Pomeroy D 143,817 $80,537,520 $416,314,261

OE90 OH District I S. Chabot R 109,905 $61,546,800 $318,147,499 OH District 2 R. Portman R 135,699 $75,991,440 $392,814,680 OH District 3 T. Hall D 112,778 $63,155,680 S326,464,116 OH District 4 M. Oxley R 128,690 $72,066,400 $372,525,378 OH District 5 P. Gillmor R 140,327 $78,583,120 $406,211,583 OH District 6 F. Cremeans R 108,952 $61,013,120 $315,388,802 OH District 7 D. Hobson R 125,077 $70,043,120 $362,066,646 OH District 8 J. Boehner R 134,512 $75,326,720 $389,378,612 OH District 9 M. Kaptur D 119,605 $66,978,800 $346,226,574 OH District 10 M. Hoke R 112,416 $62,952,960 $325,416,216 OH District I I L. Stokes D 96,039 $53,781,840 $278,008,895 OH District 12 J. Kasich R 121,438 $68,005,280 $351,532,651_ OH District 13 S. Brown D 136,823 $76,620,880 $396,068,379 OH District 14 T. Sawyer D 110,941 $62,126,960 $321,146,460 OH District 15 D. Pryce R 110,933 $62,122,480 $321,123,302 OH District 16 R. Regula R 122,852 $68,797,120 $355,625,827 OH District 17 J. Traficant D 110,379 i6l,812,240 $319,519,610 OH District 18 B. Ney R 115,297 $64,566,320 $333,755,991 OH District 19 S. LaTourette R 120,794 $67,644,640 S349,668,432

The Heritage Foundation 16 Source: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (Including (Including in Families Eligible Retroactive to Retroactive to State Congressional District Name of Member Party for $500 Tax Credit October 1995) October 1995) OKLAHOMA OK District I S. Largent R 111,381 $62,373,360 $322,420,150 ok District 2 T. Coburn R 105,530 $59,096,800 $305,482,968 OK District 3 B. Brewster D 96,490 $54,034,400 $279..314.428 OK District 4 J.C. Watts R 115,166 $64,492,960 $333,376,779 OK District 5 E. Istook R 112,486 $62i992,160 $325,618,849 OK District 6 IF. Lucas R 105,560 $59,113,600 $305,569,810 I OREGON OR District I E. Furse D 127,047 $71,146,320 $367,769,303 OR District 2 W. Cooley R 118,125 $66,150,000 $341,942,344 OR District 3 R. Wyden D 113,746 $63,697,760 $329,266,234 OR District 4 P. DeFazio D 114,544 $64,144,640 $331,576,244 OR Pistrict 5 J. Bunn R 123,540 $69,182,400 $357,617,415

PENNSYLVANIA PA District I T. Foglietta, D 88,848 $49,754,880 $257,192,748 PA District 2 C. Fattah D 85,821 $48,059,760 $248,430,340 PA District 3 R. Borski D 106,807 $59,811,920 S309,179,563_ PA District 4 R. -Klink D 111,621 S62,507,760 S323,114,890 PA District 5 W. Clinger R 108,707 $60,875,920 S314,679,588- PA District 6 T. Holden D 112,535 $63.019,600 $325,760,691 PA District 7 C. Weldon R 115,823 $64,860,880 $335,278,629 PA District 8 J. Greenwood R 135,796 $76,045,760 $393,095,471 PA Pistrict 9 B. Shuster R 115,463 $64,659,280 $334,236,519 PA District 10 J. McDade R 114,727 $64,247,120 $332,105,983 PA District I I P. Kanjorski D 105,331 $58,985,360 $304,906,912 PA District 12 J. Murtha D 106,002 $59,361,120 $306,849,290 PA District 13 J. Fox R 120,212 $67,318,720 $347,983,687 PA District 14 W. Coyne D 87,209 $48,837,040 $252,448,253 PA District 15 P. McHale D 116,209 $65,077,040 $336,396,003 PA District 16 R. Walker R 131,402 $73,585,120 $380.375,94 PA District 17 G. Gekas R 121,411 S67,990,160 $351,454,492 PA District 18 M. Doyle D 100,642 $56,359,520 $291,333,430 PA District 19 W. Goodling R 120,968 $67,742,080 $350,172,118 PA District 20 IF. Mascara D 104,146 $58,321,760 $301,476,634 PA District 21 1P. English R 113,128 $63,351,680 $327,477,278

RHODE ISLAND RI District I P. Kennedy D 94,175 $52,738,000 $272,613,081 RI District 2 J. Reed D 98,348 $55,074,880 $284,692,873

SOUTH CAROLINA SC District I M. Sanford R 125,873 $70,488,880 $364,370,867 SC District 2 F. Spence R 123,075 $68,922,000 $356,271,356 SC 'District 3 L. Graham R 119,370 $66,847,200 $345,546,308 @c District 4 B. Inglis R 120,170 $67,295,200 $347,862.108 Sc District 5 J. Spratt D 123,159 $68,969,040 $356,514,515 SC District 6 J. Clyburn D 107,212 $60,038,720 $310,35 1,W]

71c Heritage Foundation 17 Source: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (Including (including in Families Eligible Retroactive to Retroactive to State I Congressional District I Name of Member I Party 1 for $500 Tax Credit October 1995) October 1995)

SOUTH DAKOTA SD Single District IT. Johnson I D 156,070 $87.399,200 $451,783,633

TENNESSEE TN District I J. Quillen R 95,264 $53.347.840 $275,765,464 TN District 2 J. Duncan R 100,301 S56,168,560 S290,346,320 TN District 3 Z. Wamp R 102,979 $57,668,240 S298.098,460 TN District 4 V. Hilleary R 103,305 $57,850,800 $299,042,149 TN District 5 B. Clement D 98,887 $55,376.720 $286.253,l'Z3- TN District 6 B. Gordon D 123,572 $69,200,320 $357,710,047 TN District 7 E. Bryant R 122.627 $68.671,120 $354,974,508 TN District 8 J. Tanner D 107,556 $60,231,360 $311,347,731 TN District 9 H. Ford D 92,859 $52,001,040 $268,803,590

TEXAS TX District I J. Chapman D 109,825 $61,502,000 $317.915.919 T-A District 2 C. Wilson D 111,673 $62,536,880 $323,265,417 TX District 3 S.Johnson R 137,856 $77,199,360 $399,058,656 TX District 4 R. Hall b 125,497 $70,278,320 $363,282,441 TIA Pistrict 5 J. Bryant D 109,521 $61,331,760 $317,035,915 TX District 6 J. Barton R 144,181 $80,741,360 $417,367,950 TX District 7 B. Archer R 141,271 S79,111,760 $408,944,227 TX District 8 J. Fields R 140,953 $78,933,680 $408,023,697 TX District 9 S. Stockman R 120,229 $67,328,240 $348,032,898 TX District 10 L. Dogget D 108,022 $60,492,320 $312,696,685 TX District I I C. Edwards D 115,215 $64,520,400 $333,518,621- TX District 12 P. Gercn D 121,810 $68,213,600 $352,609,498 TX District 13 W. Thornberry R 111,293 $62,324,080 $322,165,412 TX District 14 G. Laughlin R 118,107 $66,139,920 $341,890,238 T'X District 15 E. de la Garza_ D 101,446 $56,809,760 S293,660,809 TX District 16 R. Coleman D 114,942 $64,367,520 $332,728,355 T'X District 17 C. Stenholm D 114,473 $64,104,880 S331,370,717 TX District 18 S.Lee D 96,391 S53,978,960 $279,027,847 TX District 19 L. Combest R 130,662 S73,170,720 $378,233,825 TX District 20 H. Gonzalez D 107,900 $60,424,000 S312,343,525 TX District 21 L. Smith R 126,067 $70,597,520 $364,932,448 TX District 22 T. DeLay R 143,153 $80,165,680 $414,392,147 TX District 23 H. Bonilla R 118,630 $66,432,800 $343,404,193 TX Pistrict 24 M. Frost D 133,340 $74,670,400 $385,985,965 TX District 25 K. Bentsen D 129,278 $72,395,680 $374,227,491 TX District 26 R. Armey R 132,712 $74,318,720 S384.168.062 TX District 27 S. Ortiz D 110,352 $61,797,120 S319,441,452 TX District 28 F. Tejeda D 114,359 $64,041,040 $331.040,715 TX District 29 G. Green D 118,470 $66,343,200 $342,941,033 TX jDistric't 30 E.Johnson D 106,689 S59,745,840 $308,837,983

UTAH UT IDistrict I I.I. Hansen I R 1 188,2571 $105,423,920 $544,956,951

The Heritage Foundation 18 Source: 1990 U.S. Census

VALUE OF $500 PER-CHILD TAX CREDIT BY CONGRESSIONAL DISTRICT

Tax Relief Per District in 1996 Seven Year Total Number of Children (Including (Including in Families Eligible Retroactive to Retroactive to State I Congressional District Name of Member Party for $500 Tax Credit October 1995) October 1995) UT District 2 E. Waldholtz R 173,704 $97..274,240 $502..829,654 UT District 3 B. Orton D 182.302 $101,977,120 $527,139..765

VERMONT VT Single District B. Sanders 1 124,330 $69,624..800 $359,904,268

VIRGINIA VA District I H. Bateman R 127,062 $71,154,720 $367,812.725_ VA District 2 0. Pickett D 125,300 $70,168,000 $362,712,175 VA District 3 R. Scott D 96,735 $54,171,600 $280,023,641 VA District 4 N. Sisisky D -122,407 $68,547,920 $354,337,663 VA Pistrict 5 L. Payne D 105,742 $59,215,520 $306,096,655 VA District 6 B. Goodlatte R 104,819 $58,698,640 $303,424,800 VA District 7 T. Bliley R 127,941 $71,646,960 $370,357,210 VA District 8 J. Moran D 100,060 $56,033,600 $289,648,685 VA District 9 R. Boucher D 98,406 $55,107,360 $284,860,769 VA Pistrict 10 F. Wolf R 140,525 $78,694,000 $406,784,744 VA District I I T. Davis R 133,708 $74,876,480 $387,051,233

WASHINGTON WA District I R. White R 128,938 $72,205,280 $373,243,276 WA District 2 J. Metcalf R 124,859 $69,921,040 $361,435,590 WA District 3 L. Smith R 122,258 $68,464,480 $353,906,346 WA District 4 R. Hastings R 119,034 $66,659,040 $344,573,672 WA Pistrict 5 G. Nethercutt R- 112,770 $63,151,200 $326,440,958 WA District 6 N. Dicks D 110,063 $61,635..280 $318,604,869 WA District 7 J. McDermott D 75,747 $42,418,320 $219,268,628 WA District 8 J. bunn R 138,841 $77,750,960 $401,909,985 WA District 9 R. Tate R 120,777 $67,635,120 $349,619,221

WEST VIRGINIA WV District I A. Mollohan D 108,787 $60,920,720 $314,911,168 WV District 2 R. Wise D 113,085 $63.327,600 $327,352,804 WV District 3 N. Rahall D 102,162 $57,210,720 $295,733,450

WISCONSIN W1 District I M. Neumann R 122,991 $68,874,960 $356,028,197 W1 District 2 S. Klug R 116,526 $65,254,560 $337,313,639 W1 District 3 S. Gunderson R 121,436 $68,004,160 $351,526,861 W1 District 4 G. Kleczka D 114,365 $64,044,400 $331,058,084 W1 District 5 T. Barrett D 93,267 $52,229,520 $269,984,648 W1 District 6 T. Petri R 125,885 $70,495,600 $364,405,604 W1 District 7 D. Obey D 123,881 $69,373,360 $358,604,525 W1 District 8 T. Roth R 125,731 $70,409,360 $363,959,812 W1 District 9 J. Sensenbrenner R 138,220 $77,403,200 $400,112,345

WYONEING WY Single District B. Cubin I R 1 114,0461 $63,865.760 $330,134,659

T'he Heritage Foundation 19 Source: 1990 U.S. Census

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