Sec. 807. CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS ELECTING TO EXCLUDE FOREIGN EARNED INCOME FROM TAX

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## SEC. 807 CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS ELECTING TO EXCLUDE FOREIGN EARNED INCOME FROM TAX ###

(a)In general Section 24(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: > > #### “(5) Exception for taxpayers excluding foreign earned income > > 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.” > . ###

(b)Effective Date **[**[26 U.S.C. 24 note](/us/usc/t26/s24)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2014.

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U.S. Code

Child tax credit
§ 24

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Sec. 807

CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS ELECTING TO EXCLUDE FOREIGN EARNED INCOME FROM TAX

U.S.C.§ 24

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