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H.R. 3552 (114th): Child Tax Credit Equity for Puerto Rico Act of 2015


The text of the bill below is as of Sep 17, 2015 (Introduced). The bill was not enacted into law.


I

114th CONGRESS

1st Session

H. R. 3552

IN THE HOUSE OF REPRESENTATIVES

September 17, 2015

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.

1.

Short title

This Act may be cited as the Child Tax Credit Equity for Puerto Rico Act of 2015.

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 subsection (a) shall apply to taxable years beginning after December 31, 2015.