Code · BILL · 114th Congress · H.R. 1892 (Reported in House) — To extend the trade adjustment assistance program, and for other purposes. · Sec. 9

Sec. 9. Child tax credit not refundable for taxpayers electing to exclude foreign earned income from tax

67 words·~1 min read·/bill/114/hr/1892/rh/section-9

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Section 24(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Paragraph

(1)shall not apply to any taxpayer for any taxable year if such taxpayer elects to exclude any amount from gross income under section 911 for such taxable year. . The amendment made by this section shall apply to taxable years beginning after December 31, 2014.