[单项选择]More than a quarter of American children--and half of black children--belong to families too poor to fully qualify for the ＄1,000-a-year child tax credit, which President Bush signed four years ago and has cited in arguing that his program of sweeping tax cuts helps low-income families, a new study has found. With an annual value of $47 billion, the credit is the government’s largest children’s subsidy and one that has provoked sharp partisan fights. Many conservatives, viewing it solely as a tax cut, want to reserve the credit for families that owe federal income tax. Many liberals, vie-wing it as a broader children’s allowance, want to extend it to poorer workers, who they say need it most.
Still, the study found that the families of 19.5 million children were too poor to receive the full ＄1,000 benefit. About half get a partial benefit, and half get nothing. Newt Gingrich, the former Republican House speaker, expressed surprise at the racial gap. "That’s a stunning number," he
A. Conservatives and liberals have basically come to an agreement on child tax credit.
B. Bush’s program of sweeping tax cuts helps low-income families in a real sense.
C. Many conservatives argue child tax credit should be used for qualified families.
D. Many liberals intend child tax credit for the poorer workers instead of children.