Excerpt: The final bill dropped a child tax credit provision included in the Senate version of the tax bill that would have assisted close to 12 million low-income children, many of whom receive no benefit from the final bill. The final legislation accelerates the child tax credit provision of the 2001 tax cut that is targeted on middle- and upper-income families, but not the comparable provision of the 2001 law that is targeted on low- and moderate-income families.  MORE >>