Child Tax Credit Improvement Act
This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase the amount of such credit for children who have not attained age 6 by the close of the taxable year, (2) modify the limitation on such credit based upon taxpayer adjusted gross income and the age of the qualifying child, (3) increase the refundable portion of such credit for children under age 6, and (4) allow an inflation adjustment to the $1,000 credit amount beginning after 2015.
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