ms. schwartz: this legislation has been described by the republican majority as an extension, improvement, of the child tax credit according to many american families. the fact is this bill is deeply flawed. at a cost of nearly $100 million, it increases a child tax credit for those with higher incomes while failing to extend needed relief for lower income families. consider the consequences. a single mother with two children, working full-time, at minimum wage, earns just $14,500 annually. she will see a tax increase of $1,725. a lance corporal in the marine corps with two years' of service, married with two children, earns about $23,000 a year in base pay. this family will see their taxes go up by $750. and for those with higher incomes, including members of congress, with two children, who earn $174,000, they will receive a tax cut of $1,600. and in the hastily added provision, a child who is a legal resident or u.s. citizen whose parent uses an individual tax i.d. number rather than a social security number will be denied the child tax credit no matter what their level of income. as a