H. R. 4095
IN THE HOUSE OF REPRESENTATIVES
July 30, 2019
Mr. Stauber (for himself and Mr. Golden) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to permanently and totally disabled individuals.
This Act may be cited as the
Family Care Act of 2019.
Allowance of child tax credit with respect to permanently and totally disabled individuals
Section 24(c)(1) of the Internal Revenue Code of 1986 is amended by striking
who has not attained age 17. and inserting
has not attained age 17, or
is permanently and totally disabled (as defined in section 22(e)(3)).
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.