Amendment in the nature of a substitute sought to transform the Aid to Families with Dependent Children (AFDC) program into a program that moves recipients from welfare to work by providing a public sector or subsidized private sector job paying minimum wage for at least two years; increase funding in the JOBS Program participation requirements by five percent per year over seven years, rising from 15 percent in fiscal year 1997 to 50 percent in fiscal year 2003, resulting in a $14.9 billion authorization in additional JOBS funding over the five years; take steps to expand child care services for poor families; and finance the spending increases by raising the top corporate income tax rate by 1.25 percent to 36.25 percent.