Child Tax Credit Relief for Puerto Rican Families Act

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Latest Action

Feb 27, 2025

Referred to the House Committee on Ways and Means.

Actions (3)

Referred to the House Committee on Ways and Means.

Type: IntroReferral | Source: House floor actions | Code: H11100

Feb 27, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: Intro-H

Feb 27, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: 1000

Feb 27, 2025

Subjects (1)

Taxation (Policy Area)

Text Versions (1)

Introduced in House

Feb 27, 2025

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Full Bill Text

Length: 2,290 characters Version: Introduced in House Version Date: Feb 27, 2025 Last Updated: Nov 15, 2025 6:23 AM

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1697 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 1697

To amend the Internal Revenue Code of 1986 to provide equitable
treatment for residents of Puerto Rico with respect to the refundable
portion of the child tax credit.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

February 27, 2025

Mr. Hernandez introduced the following bill; which was referred to the
Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to provide equitable
treatment for residents of Puerto Rico with respect to the refundable
portion of the child tax credit.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1.

This Act may be cited as the ``Child Tax Credit Relief for Puerto
Rican Families Act''.

SEC. 2.

TO THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

(a) In General.--

Section 24 (d) (1) of the Internal Revenue Code of 1986 is amended by inserting ``or

(d) (1) of the Internal Revenue Code of
1986 is amended by inserting ``or

section 933'' after ``

section 112''.

(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2024.

SEC. 3.

PORTION OF CREDIT REFUNDABLE.

(a) In General.--

Section 24 (k) (2) (B) of the Internal Revenue Code of 1986 is amended by striking ``and'' at the end of clause (i) , by striking the period at the end of clause (ii) and inserting ``, and'', and by adding at the end the following new clause: `` (iii) subsection (d) (2) (A) shall be applied-- `` (I) in clause (i) , by inserting `twice' before `the amount', and `` (II) by striking `50 percent of' each place it appears.

(k)

(2)
(B) of the Internal Revenue Code
of 1986 is amended by striking ``and'' at the end of clause
(i) , by
striking the period at the end of clause
(ii) and inserting ``, and'',
and by adding at the end the following new clause:
``
(iii) subsection
(d) (2)
(A) shall be
applied--
``
(I) in clause
(i) , by inserting
`twice' before `the amount', and
``
(II) by striking `50 percent of'
each place it appears.''.

(b) Effective Date.--The amendments made by subsection

(a) shall
apply to taxable years beginning after December 31, 2024.
<all>

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1697 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1697

 To amend the Internal Revenue Code of 1986 to provide equitable 
 treatment for residents of Puerto Rico with respect to the refundable 
 portion of the child tax credit.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 February 27, 2025

Mr. Hernandez introduced the following bill; which was referred to the 
 Committee on Ways and Means

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to provide equitable 
 treatment for residents of Puerto Rico with respect to the refundable 
 portion of the child tax credit.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Child Tax Credit Relief for Puerto 
Rican Families Act''.

SEC. 2. EQUITABLE TREATMENT FOR RESIDENTS OF PUERTO RICO WITH RESPECT 
 TO THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

    (a) In General.--

Section 24
            (d) (1) of the Internal Revenue Code of 
1986 is amended by inserting ``or 

section 933'' after ``

section 112''.

    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2024.

SEC. 3. DEFINITION OF SOCIAL SECURITY TAXES FOR PURPOSES OF CALCULATING 
 PORTION OF CREDIT REFUNDABLE.

    (a) In General.--

Section 24

    (k)

    (2)
        (B) of the Internal Revenue Code 
of 1986 is amended by striking ``and'' at the end of clause
            (i) , by 
striking the period at the end of clause
            (ii) and inserting ``, and'', 
and by adding at the end the following new clause:
 ``
            (iii) subsection
            (d) (2)
        (A) shall be 
 applied--
 ``
            (I) in clause
            (i) , by inserting 
 `twice' before `the amount', and
 ``
            (II) by striking `50 percent of' 
 each place it appears.''.

    (b) Effective Date.--The amendments made by subsection

    (a) shall 
apply to taxable years beginning after December 31, 2024.
 <all>

View original source ↗

119-hr1697