Proposals Regarding the Federal Child Tax Credit:
House Bill # Senate Bill# Bill Title Synopsis Sponsor(s) Last Action Current Status
S.2203 Earned Income Tax Credit and Child Tax Credit Equity for Puerto Rico Act of 2015 This bill amends the Internal Revenue Code to make citizens of Puerto Rico eligible for the federal earned income tax credit and allow them to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers. Sen. Menendez, Robert [D-NJ] 10/22/2015

 

Introduced in Senate
H.R. 3552 Child Tax Credit Equity for Puerto Rico Act of 2015 This bill amends the Internal Revenue code to allow citizens of Puerto Rico to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers.

 

Rep. Pierluisi, Pedro R. [D-PR-At Large] 09/17/15 Introduced in House
H.R. 4846 To amend the Internal Revenue Code of 1986 to increase the child tax credit. This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase the allowable amount of such credit from $1,000 to $2,000 for each qualifying child, (2) raise the modified adjusted gross income threshold amount at which the phase-out of the credit begins, and (3) increase such threshold amount by $15,000 for each qualifying child of the taxpayer beyond the first child.

 

Rep. Comstock, Barbara [R-VA-10] 03/23/2016 Referred to the House Committee on Ways and Means.
H.R. 4722 Young Child Tax Credit Act This bill amends the Internal Revenue Code to allow individual taxpayers a new refundable tax credit based on the number of their qualifying children under the age of three and the taxpayer’s adjusted gross income. Advance payments of credit amounts shall be made to taxpayers each month. Rep. DeLauro, Rosa L. [D-CT-3] 03/03/2016 Referred to the House Committee on Ways and Means.
S. 2264 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.

 

Sen. Bennet, Michael F. [D-CO] 11/10/2015 Read twice and referred to the Committee on Finance.
S. 2264 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.

 

Sen. Bennet, Michael F. [D-CO] 11/10/2015 Read twice and referred to the Committee on Finance.
 H.R. 2334 Refundable Child Tax Credit Eligibility Verification Reform Act of 2015 Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns.

 

Prohibits taxpayers who improperly claimed such credit in a previous year from claiming such credit during a disallowance period of: (1) 2 years for claims made with reckless or intentional disregard of rules governing such credit, or (2) 10 years for fraudulent claims.

 

Requires the Department of the Treasury to prescribe a form for completion by paid income tax preparers in connection with claims for the refundable portion of the child tax credit. Imposes a penalty on preparers who fail to comply with due diligence requirements for claiming the refundable portion of the credit.

 

Rep. Johnson, Sam [R-TX-3] 05/14/2015 Referred to the House Committee on Ways and Means.
H.R.1286 Child Tax Credit Permanency Act of 2015 This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) adjust the earned income threshold for determining the amount of the refundable portion of such credit, and (2) provide for an inflation adjustment to the $1,000 credit amount for calendar years after 2013. Rep. DeLauro, Rosa L. [D-CT-3] 03/04/2015 Referred to the House Committee on Ways and Means.
S.53 Child Tax Credit Integrity Preservation Act of 2015 Amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide a valid identification number (i.e., a Social Security account number issued by the Social Security Administration) on their tax returns in addition to the name and identification number of each qualifying child.

 

Sen. Vitter, David [R-LA] 01/07/2016 Read twice and referred to the Committee on Finance.
H.R.713 To amend the Internal Revenue Code of 1986 to disallow the refundable portion of the child credit to taxpayers using individual taxpayer identification numbers issued by the Internal Revenue Service. Amends the Internal Revenue Code to disallow the refundable portion of the child tax credit to taxpayers who use individual taxpayer identification numbers issued by the Internal Revenue Service instead of social security account numbers to claim such credit on their tax returns.

 

Rep. Bucshon, Larry [R-IN-8] 02/04/2015 Referred to the House Committee on Ways and Means.
 H.R.3430 To amend the Internal Revenue Code of 1986 to provide for a reduction in improper claims of refundable credits by directing the Secretary of the Treasury to ensure consistency of requirements for self and paid tax return preparers, and for other purposes. This bill amends the Internal Revenue Code to: (1) direct the Internal Revenue Service to ensure that all procedures and questions used to determine eligibility for the earned income tax credit, the child tax credit, and the American Opportunity, Hope Scholarship, and Lifetime Learning tax credits are substantially the same regardless of the method used for preparing and filing a tax return; and (2) extend the due diligence requirement for determining eligibility for the earned income tax credit to tax return preparers who prepare returns claiming such other tax credits. Rep. Young, Todd C. [R-IN-9] 07/29/2015 Referred to the House Committee on Ways and Means.