[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 538 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 538

To amend the Internal Revenue Code of 1986 to reduce the earned income 
threshold applicable to the refundable portion of the child tax credit 
             and to increase the age limit for such credit.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 14, 2009

Mr. Pascrell (for himself and Mr. Boren) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to reduce the earned income 
threshold applicable to the refundable portion of the child tax credit 
             and to increase the age limit for such credit.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Tax Credit Growth Act of 
2009''.

SEC. 2. REDUCTION IN EARNED INCOME THRESHOLD APPLICABLE TO REFUNDABLE 
              PORTION OF CHILD TAX CREDIT.

    (a) Reduction in Earned Income Threshold.--Subsection (d)(1)(B)(i) 
of section 24 of the Internal Revenue Code of 1986 (relating to portion 
of credit refundable) is amended by striking ``$10,000'' and inserting 
``$5,000''.
    (b) Repeal of Inflation Adjustment.--Subsection (d) of such section 
of such Code is amended by striking paragraph (3).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 3. 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, 2008.
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