On October 4, 2004, the President signed H.R. 1308, The Working Families Tax Relief Act of 2004, into law. Pub. L. No. 108-311, 108th Cong., 2d Sess. (2004). This legislation has also come to be known as the “tax extenders” bill. See H.R. Rep. No. 108-696, 108th Cong., 2d Sess. (2004).