Professor Offers Plan For Tax Cut

Lee Rainwater, professor of Sociology, yesterday proposed a "child-credit tax cut" that would benefit families and reduce federal welfare costs in response to what he called confusion over the definition of "pro-family federal policy."

Rainwater proposes a $500 tax cut from a family's total income tax for each dependent child under the age of 18. Families unable to pay taxes, the policy suggests, would receive the same amount for each dependent child.

No Chance

Although Rainwater has sent copies of his proposal to several federal officials, including the department of Health, Education and Welfare, he said yesterday he does not expect Congress to adopt policies that incorporate his proposal.

President Carter has not implemented any tax policies that benefit families with children, Rainwater said.

He added that occasional tax cuts help stimulate the economy in a period of continual inflation, and his proposal tries simultaneously to ease the financial burden of families.