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H.R. 4095: Family Care Act of 2019

The text of the bill below is as of Jul 30, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 4095

IN THE HOUSE OF REPRESENTATIVES

July 30, 2019

(for himself and Mr. Golden) 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 allow the child tax credit with respect to permanently and totally disabled individuals.

1.

Short title

This Act may be cited as the Family Care Act of 2019.

2.

Allowance of child tax credit with respect to permanently and totally disabled individuals

(a)

In general

Section 24(c)(1) of the Internal Revenue Code of 1986 is amended by striking who has not attained age 17. and inserting

who—

(A)

has not attained age 17, or

(B)

is permanently and totally disabled (as defined in section 22(e)(3)).

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.