109 HR 1597 IH: To amend the Internal Revenue Code of 1986 to increase the age limit for the child tax credit. U.S. House of Representatives 2005-04-13 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.

I 109th CONGRESS 1st Session H. R. 1597 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.

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.