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H.R. 821 (115th): Child Tax Credit Improvement Act


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 Feb 2, 2017.


Child Tax Credit Improvement Act

This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) allow taxpayers an increased $3,600 tax credit for each young child under the age of six (young child tax credit), subject to specified limitations based on adjusted gross income; (2) require the Department of the Treasury to establish a program to make advance payments of the young child tax credit; (3) modify the refundable portion of the child tax credit; and (4) require annual inflation adjustments for both the child tax credit and the young child tax credit.