1. Short title
This Act may be cited as the “Family Care Act of 2019”.
Family Care Act of 2019
A BILL
To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to permanently and totally disabled individuals.
2. Allowance of child tax credit with respect to permanently and totally disabled individuals
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
“(A) has not attained age 17, or
“(B) is permanently and totally disabled (as defined in section 22(e)(3)).”
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.