Once again, back is the incredible. Incredible scam, that is. In their urgency to “tighten America’s belts” and balance the federal budget, Congressional Republicans are offering a little voter incentive for the 1996 presidential race.

The Republican Congress is seriously considering making its $500-per-child tax cut retroactive to 1995. If it became law, taxpayers would be receiving at minimum a partial benefit of this child clause when they file their returns in early 1996, an election year.

Perfect timing. This benefit would arrive at voter’s doorsteps just in time for the presidential election, for which the GOP is hoping for a victory, giving them a clean sweep of the Oval Office, the Senate and House of Representatives.

And while the $500-per-child tax cut may seem to be beneficial for American families, we need to only look down the road a little distance to see what the Republican revolution means for American families.

Republicans admit that a motivating factor for approving this early “rebate” is to gain leverage in the presidential battle with President Clinton. This calls into question the motivation of the supporters of this early benefit plan.

Also, the GOP could laud this plan around election time, before the GOP-supported proposed spending cuts in welfare, education, Medicare and Medicaid.

It is these spending cuts that will really sink their teeth into the American taxpayer, and make that early child tax break seem like a distant memory.

But by then, a Republican will probably already be in the White House, or so the Republican plan goes.

Don’t be fooled. As enticing as the early benefit plan may seem, and as positive a plan the $500-per-child tax cut is, it would seem the Republicans in support of this plan have less than the best interests of the poor and middle class families of America.