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Code · BILL · 116th Congress · H.R. 6379 (Introduced in House) — Making emergency supplemental appropriations for the fiscal year ending September 30, 2020, and for other purposes. · Sec. 221

Sec. 221. Child tax credit fully refundable for 2020 through 2025

62 words·~1 min read·/bill/116/hr/6379/ih/section-221·

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Section 24(h)(5) of the Internal Revenue Code of 1986 is amended to read as follows: The increase determined under the first sentence of subsection (d)(1) shall be the amount determined under subparagraph
(A)of such subsection (determined without regard to paragraph
(4)of this subsection). . The amendment made by this section shall apply to taxable years beginning after December 31, 2019.
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