H. R. 3552
IN THE HOUSE OF REPRESENTATIVES
September 17, 2015
Mr. Pierluisi introduced the following bill; which was referred to the Committee on Ways and Means
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.
This Act may be cited as the
Child Tax Credit Equity for Puerto Rico Act of 2015.
Equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit
Section 24(d)(1) of the Internal Revenue Code of 1986 is amended by inserting
or section 933 after
The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2015.