Sec. 182. Child tax credit increased for families under 150 percent of poverty line
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Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: 150 percent of poverty line In the case of a taxpayer whose adjusted gross income for the taxable year is less than 150 percent of an amount equal to the poverty line (as defined by the Office of Management and Budget) for a family of the size involved, subsection
(a)shall be applied by substituting $2,000 for $1,000 . For purposes of this subsection, the poverty line used with respect to a taxable year shall be the most recently published poverty line during the calendar year ending before such taxable year begins. . The amendments made by this section shall apply to taxable years beginning after December 31, 2015.