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Child Tax Credit Equity for Puerto Rico Act of 2015

H.R. 3552 · 114th Congress · Sep 17, 2015 · Lineage

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.

Section 1 Short title

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

Sec. 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.