[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1050 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 1050

 To amend the Internal Revenue Code of 1986 to increase the age limit 
                       for the child tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 2003

Ms. Baldwin (for herself, Mr. Brown of Ohio, and Ms. Carson of Indiana) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase the age limit 
                       for the child tax credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. INCREASE IN AGE LIMIT FOR CHILD TAX CREDIT.

    (a) In General.--Subparagraph (B) of section 24(c)(1) of the 
Internal Revenue Code of 1986 (defining qualifying child) is amended by 
striking ``age of 17'' and inserting ``age of 19''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2003.
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