As expected, their plan also includes expanding their monthly child tax credit payment program and making permanent other grants aimed primarily at low-income people.

The House Ways and Means Committee’s proposals are the next installment in their reconciliation plan, which the panel said it intends to resume on Tuesday.

The committee has released its plan piecemeal, starting with the less controversial sections, as they attempt to settle differences between them.

The package released on Friday did not take any other major questions that could torment Democrats, including how they plan to tackle the cap on state and local deductions, an issue that has deeply divided lawmakers, with some demanding its repeal and others whitewashing the idea of ​​cutting taxes of the rich.

“Our proposals allow us to both tackle our dangerous changing climate and create new and good jobs, while strengthening the economy and invigorating local communities,” said Ways and Means President Richard Neal (D-Mass.).

“These proposals expand opportunities for the American people and support our efforts to build a healthier and more prosperous future for the country.”

The provisions would cost $ 1.2 trillion, according to the official Joint Committee on Taxation, with the expansion of children’s credit accounting for nearly half of that amount.

The plan amounts to an opening offer from House tax draftsmen before the Senate passes its plan, although Democrats have been working behind closed doors to try to narrow the differences between them ahead of time.

It’s also a reminder that while the focus has been on the Democrats’ plans to raise taxes on corporations and the wealthy, they are also lowering taxes for many others.

And the proposal represents a change from the last major tax code rewrite: the Republicans Tax Cuts and Employment Act. While this law was intended in part to try to simplify the tax code, the Democrats’ plan goes in the opposite direction, with a multitude of new provisions, some with complicated rules.

Even as Democrats fill out the details of their reconciliation plans, they still disagree on broader questions such as how much to spend in total and how much will be paid with compensatory savings.

One of the Democrats’ most sweeping proposals is also among the least surprising: a plan to extend their recent extension of the child tax credit until 2025, although they include permanent provisions making the credit, d ” a value of up to $ 3,600 per child, fully refundable. At the same time, they would make a number of changes to how credit works.

They also want to make permanent temporary extensions to the earned income tax credit and an approved dependency break as part of a March stimulus package.

And they would create new payroll tax relief designed to try to increase the salaries of poorly paid educators – a key issue for Neal – as well as credit of up to $ 4,000 to care for the elderly.

Their plan also features a long list of clean energy incentives, including multiple provisions subsidizing electric vehicles. They would offer a credit of $ 7,500 for the purchase of electric cars, although the break would be even greater if the final assembly of those cars was done at factories in the United States where workers have collective agreements. They are offering a new separate break for the purchase of used electric vehicles.

They would also create a new credit for the purchase of commercial electric vehicles as well as a 15% credit for the purchase of electric bicycles. In total, green power cuts would cost $ 235 billion, according to JCT.

There are also education provisions, including a new credit that people who donate to universities could claim instead of a charitable donation deduction. Democrats also want to repeal a rule that prohibits students convicted of drug offenses from claiming the American Opportunity Tax Credit, a tuition grant.

Other parts of the plan would revise provisions imposed by Republicans as part of their 2017 tax cuts.

Democrats would restore write-offs for loss of life that were removed by this law, ease an excise tax on college endowments, and restore benefit relief for bicycle travel. Democrats would also remove the requirement that children receiving the child tax credit have a Social Security number, part of GOP tax legislation that was designed to disqualify undocumented immigrants.

It also offers a new incentive for companies to operate in Puerto Rico and other US territories; relaunching the Obama-era Build America Bonds program; and creates a new credit for those participating in forest fire prevention programs, among other provisions.