End Child Poverty Act - Establishes the Child Poverty Elimination Board to develop a plan for: (1) cutting child poverty in half within a decade; and (2) eliminating child poverty entirely as soon as possible. Requires the plan to include recommendations for allocations from a Child Poverty Elimination Trust Fund. Directs the President to review the Board's plan, issue a plan which is the same as the Board's except where there is good cause for a modification that would be more effective, ensure plan implementation, and work with Congress to insure funding of plan implementation.
Amends the Internal Revenue Code to establish the Child Poverty Elimination Trust Fund. Transfers to such Fund an amount equal to revenue from a surtax which increases by one percent the tax imposed on that portion of adjusted gross income that exceeds the threshold amount of: (1) $1 million in the case of a joint return; or (2) $500,000 in the case of any other individual income tax return.
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