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H.R. 821

BillFederalHouseIn Committee
Child Tax Credit Improvement Act
About This Bill
Committee
Latest Action · February 2, 2017
Referred to the House Committee on Ways and Means.
Congress
115th (2017–2019)
Introduced
February 2, 2017
Cosponsors (113)
113D 0R
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Summary

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Child Tax Credit Improvement Act This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) allow taxpayers an increased $3,600 tax credit for each young child under the age of six (young child tax credit), subject to specified limitations based on adjusted gross income; (2) require the Department of the Treasury to establish a program to make advance payments of the young child tax credit; (3) modify the refundable portion of the child tax credit; and (4) require annual inflation adjustments for both the child tax credit and the young child tax credit.

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