The Taxpayer Relief Act of 1997 (Pub.L. 105–34 (text), H.R. 2014, 111 Stat. 787, enacted August 5, 1997) reduced several federal taxes in the United States.. Starting in 1998, a $400 tax credit for each child under age 17 was introduced, which was later increased to $500 in 1999. This credit was phased out for high-income families. More @Wikipedia
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