3.0.0 302 2022-11-01T13:49:24Z 2022-11-01T13:49:24Z House HR 2019-01-08 116 [Congressional Record Volume 165, Number 3 (Tuesday, January 8, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Miss GONZALEZ-COLON of Puerto Rico:H.R. 302.Congress has the power to enact this legislation pursuantto the following:The Congress has the power to enact this legislationpursuant to Article I, Section 8, Clauses 1 and 18 of theU.S. Constitution, which provide as follows: The Congressshall have Power To lay and collect Taxes, Duties, Impostsand Excises, to pay the Debts and provide for the commonDefence and general Welfare of the United States; [and . . .]To make all laws which shall be necessary and proper forcarrying into Execution the foregoing Powers, and all otherPowers vested by this Constitution in the Government of theUnited States, or in any Department or Officer thereof.[Page H286]]]> hswm00 Ways and Means Committee House Standing Referred to 2019-01-08T17:12:00Z Child Tax Credit Equity for Puerto Rico Act of 2019 116 698 S 2019-03-07 Read twice and referred to the Committee on Finance. Identical bill CRS 2019-01-08 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-01-08 Sponsor introductory remarks on measure. (CR H234) IntroReferral B00100 9 Library of Congress 2019-01-08 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-01-08 Introduced in House IntroReferral 1000 9 Library of Congress G000582 Resident Commissioner González-Colón, Jenniffer [R-PR-At Large] Jenniffer Gonzalez-Colon R PR N S000248 Rep. Serrano, Jose E. [D-NY-15] JOSE SERRANO D NY E. 15 2019-01-08 True D000614 Rep. Duffy, Sean P. [R-WI-7] Sean Duffy R WI P. 7 2019-01-08 True F000466 Rep. Fitzpatrick, Brian K. [R-PA-1] Brian Fitzpatrick R PA K. 1 2019-01-08 True S001200 Rep. Soto, Darren [D-FL-9] Darren Soto D FL 9 2019-01-18 False K000210 Rep. King, Peter T. [R-NY-2] PETER KING R NY T. 2 2019-01-18 False R000613 Rep. Rose, Max [D-NY-11] Max Rose D NY 11 2019-01-18 False W000808 Rep. Wilson, Frederica S. [D-FL-24] Frederica Wilson D FL S. 24 2019-01-18 False V000081 Rep. Velazquez, Nydia M. [D-NY-7] NYDIA VELAZQUEZ D NY M. 7 2019-01-30 False S001201 Rep. Suozzi, Thomas R. [D-NY-3] Thomas Suozzi D NY R. 3 2019-01-30 False G000586 Rep. Garcia, Jesus G. "Chuy" [D-IL-4] Jesus Garcia D IL G. 4 2019-03-14 False G000574 Rep. Gallego, Ruben [D-AZ-7] Ruben Gallego D AZ 7 2019-09-24 False O000172 Rep. Ocasio-Cortez, Alexandria [D-NY-14] Alexandria Ocasio-Cortez D NY 14 2019-10-15 False W000826 Rep. Wild, Susan [D-PA-7] Susan Wild D PA 7 2019-10-16 False M001202 Rep. Murphy, Stephanie N. [D-FL-7] Stephanie Murphy D FL N. 7 2019-11-13 False S001206 Rep. Shalala, Donna E. [D-FL-27] Donna Shalala D FL E. 27 2020-04-07 False R000602 Rep. Rice, Kathleen M. [D-NY-4] Kathleen Rice D NY M. 4 2020-12-03 False Taxation Caribbean area Income tax credits Income tax exclusion Puerto Rico Tax treatment of families Taxation 00 2019-01-08 Introduced in House 2019-01-29T17:28:35Z Child Tax Credit Equity for Puerto Rico Act of 2019

This bill modifies the rules for the refundable portion of the child tax credit to (1) allow residents of Puerto Rico to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers, and (2) allow residents of Puerto Rico with one or two children to claim the refundable portion of the credit on the same basis as residents with three or more children.

]]> Child Tax Credit Equity for Puerto Rico Act of 2019 Display Title Child Tax Credit Equity for Puerto Rico Act of 2019 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit and to provide the same treatment to families in Puerto Rico with one child or two children that is currently provided to island families with three or more children. Introduced in House IH Short Title(s) as Introduced Child Tax Credit Equity for Puerto Rico Act of 2019 Introduced in House IH Introduced in House 2019-01-08T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr302ih/xml/BILLS-116hr302ih.xml 2019-01-08 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.