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The Working Families Tax Relief Act of 2004 was revised primarily to address concerns over the effectiveness and reach of the tax benefits it provided, particularly the expansion of the Earned Income Tax Credit (EITC) and the Child Tax Credit. These changes aimed to improve support for low- and moderate-income families, ensuring that the tax relief more accurately targeted those most in need. Additionally, adjustments were made to simplify the tax filing process and enhance compliance. Overall, the revisions sought to better align the tax relief measures with the economic realities faced by working families.

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