The House Ways and Means Committee voted 17 to 9 yesterday to deny the Carter administration's proposed $50-per-person tax rebate to families and individuals with incomes over $30,000 a year.
The committee also voted to scale the rebate down for taxpayers with income taxes between $25,000 and $30,000.
In another major amendment to the Carter plan, the committee adopted 16-to-7 a proposal by Rep. Charles B. Rangel (D. N. Y.) to send checks for $50 aper person to families receiving Aid to Families with Dependent Children, the federal-state welfare program that is aimed mainly at children whose fathers have left home.
The administration had proposed sending such checks to all families and individuals receiving benefits under Social Security and the all-federal welfare programs for the aged, blind and disabled, but it had excluded those on AFDC.
The administration's hope is to send out the tax rebates and extra Social Security and welfare checks this spring.
Under the proposal the committee adopted yesterday the rebate would be scaled down in such a way as to be $40 per person for a family with a $26,000 income, $30 at the $27,000 level, $20 at $28,000 and so on, all the way down to $1 per person at $29,000.
Taken together, Ways and Means' two actions yesterday shifted the benefits under the Carter plan so that less would go to those in the highest income brackets and more to those in the lowest.
Meanwhile there were two other developments affecting Carter's tax-and-spending plan to stimulate the economy.
First, the staff of the ways and Means Committee disclosed that an estimated 20 million people or nearly a tenth of the population would receive double payments - $100 instead of $50 - under the Carter plan.
These are mainly persons who receive Social Security benefits, which are tax-free; and at the same time will owe more than $50 in federal income taxes for 1976 on non-Social Security income. They would receive both a $50 Social Security check and a $50 tax rebate.
The committee was taken aback by the discovery that there would be so much "double-dipping" as it was called in yesterday's session: the extra checks make up about $1 billion of the Carter plan's total cost.
The administration said it had decided to ignore the double-dipping because it would take several months to identify the double-dippers and the President's economists do not want any checks to be delayed.
But Rep. Jim Guy Tucker (D-Ark.) moved to eliminate the double payments anyway, and possibly distribute the same money some other way. His motion is to be the pending business when the committee resumes work on the bill today.
Without his motion, Tucker said, the government would be sending $100 per person to Social Security receipents who do have other income, but only $50 to those do not. The poorest would receive the least.
In the second development, the administration announced it has changed another part of its proposal. Its orginal plan had been to create for non-itemizers a new, flat standard deduction of $2,400 for single taxpayers, $2,800 for couples filing joint returns.
The Treasury is changing this to $2,200 for single taxpayers, $3,000 for joint returns. Its reason is to avoid increasing the so-called "marriage penalty." That is the extra deduction that would be available to a husband and wife who both work if they were unmarried and filing singly.
About 70 per cent of all taxpayers use the standard deduction, which is now 16 per cent of taxable income, but with minimum of $1,700 for single taxpayers and $2,100 on joint returns, and maximums of $2,400 and $2,800.
The rebate, the checks to Social and welfare recipients, and the tax cut that would go to non-itemizers through the proposed increase in the standard deduction are all parts of Carter's plan to pump up the economy and drive down the unemployment rate.
The proposal to phase out the rebate for those with incomes over $25,000 was made by Rep. William R. Cotter (D-Conn.).
There are about 4.4 million taxpayers over the $30,000 cutoff who would end up with no rebates under the Cotter amendment They make up about 6 per cent of all taxpayers. There are another 3.3 million in the $25,000 to $30,000-range who would have their rebates reduced.