§ 1.24-1. Partial credit allowed for certain other dependents.
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/us/cfr/t26/s§ 1.24-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. For purposes of section 24(h)(4)(A), a taxpayer may be eligible to increase the credit determined under section 24(a) by $500 for a dependent of the taxpayer, as defined in section 152, other than a qualifying child described in section 24(c).
(b)Applicability date. This section applies to taxable years beginning on or after October 13, 2020. [T.D. 9913, 85 FR 64385, Oct. 13, 2020]
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§ 1.24-1
Partial credit allowed for certain other dependents.
Treas. Dec.T.D. 9913
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