Sec. 223. Increased child tax credit
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/bill/116/hr/6379/ih/section-223·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 24(h)(2) of the Internal Revenue Code of 1986 is amended to read to as follows: Subsection
(a)shall be applied by substituting $3,000 ($3,600 in the case of a qualifying child who has not attained age 6 as of the close of the calendar year in which the taxable year of the taxpayer begins) for $1,000 . . The amendment made by this section shall apply to taxable years beginning after December 31, 2019.