Ostensibly, the subject of this vote was legislation to streamline the IRS's tax collection system by, among other things, encouraging individuals to electronically file their tax returns. While widespread agreement existed among lawmakers on the goal of the legislation, differences arose regarding a specific provision in the bill. That provision would allow waivers of health protections that have been built into the tax code. One specific waiver, for instance, would weaken protections for unemployed workers whose jobs were lost because their employer relocated overseas. Under the "fast-track" trade law implemented in 2002, unemployed workers were to receive a 65% tax credit for the purchase of health insurance if their job loss was caused by foreign competition. If enacted, the underlying tax filing bill would waive that requirement. During debate on the measure, Congressman McDermott (D-WA) offered a Democratic substitute bill which would have: 1) removed the health insurance waiver provision which lessened protection for unemployed workers; 2) extended the child tax credit to low-income families (an issue Democrats had been pursuing since passage of the 2003 tax cut); and 3) eliminated tax breaks for companies that move overseas to avoid paying U.S. income taxes. Progressives supported McDermott's substitute bill as a way to maintain protections for U.S. workers against the exportation of their jobs. Additionally, Progressives favored the child tax credit provision in McDermott's bill as a way to insure that all families, rich or poor, would benefit from increases in child tax credit. Finally, Progressives endorsed the corporate tax section of the bill as a way to penalize U.S. companies that relocate their operations overseas and thereby cost U.S. workers their jobs. On a nearly party-line vote of 196-226, the McDermott substitute bill was defeated.