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H.R. 4935 (113th): Child Tax Credit Improvement Act of 2014


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jul 25, 2014.


Child Tax Credit Improvement Act of 2014 - Amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase from $110,00 to $150,000 ($75,000 for individual taxpayers and married taxpayers filing separately) the threshold amount applicable to married couples filing joint tax returns above which such tax credit is reduced, and (2) allow an inflation adjustment to the threshold amounts and the $1,000 credit amount beginning after 2014.

Requires taxpayers to include their social security numbers on their tax returns to claim the refundable portion of the child tax credit.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard.