The Presidents January 7, 2003 economic stimulus proposal for enhancing the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) would, in addition to ending the corporate taxation of dividends and speeding up tax rate and marriage penalty relief, accelerate the increase in the child credit from $600 to $1,000. This brief provides revenue and distributional estimates for the Presidents proposal as well as for different types of amendments that might be considered.