CommentaryWhen President Clinton’s welfare-reform proposal stalled in Congress in the summer of 1996, Democratic Sen. Joe Biden stepped in to push a tougher bill that gave more concessions to Republicans. He boasted his bill would get “tough on welfare moms.”“It’s time to pass a welfare reform bill,” Biden asserted, noting his proposal would make welfare recipients work part time and kick them off the dole after five years.The final bill that Clinton ended up signing—after Biden voted for it in the Senate—cut welfare rolls in half within just four years and eventually drove them to historic lows. But starting this week, President Biden threatens to create millions of new “welfare moms” with his stealth-welfare program of using the IRS to pay single parents not to work in the name of COVID-19 relief, even as jobs go begging in the economic recovery.Part of the American Rescue Plan Act of 2021, his “Expanded Child Tax Credit” for the first …