[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1597 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1597

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 13, 2005

Ms. Baldwin (for herself, Mr. Brown of Ohio, Mr. Kucinich, Mr. Chabot, 
  Mr. Gonzalez, and Mr. Sensenbrenner) 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.--Paragraph (1) of section 24(c) of the Internal 
Revenue Code of 1986 (defining qualifying child) is amended by striking 
``age 17'' and inserting ``age 19''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2005.
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