[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3833 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 3833

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


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 26, 2017

 Mrs. Comstock (for herself, Mr. Yoder, and Mr. Cicilline) 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 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 CHILD TAX CREDIT.

    (a) In General.--Section 24(a) of the Internal Revenue Code of 1986 
is amended by striking ``$1,000'' and inserting ``$2,000''.
    (b) Increase in Dollar Threshold at Which Credit Phase-Out 
Begins.--
            (1) In general.--Section 24(b)(2) of such Code is amended--
                    (A) by striking ``$110,000'' in subparagraph (A) 
                and inserting ``$150,000'';
                    (B) by striking ``$75,000'' in subparagraph (B) and 
                inserting ``$100,000''; and
                    (C) by striking ``$55,000'' in subparagraph (C) and 
                inserting ``75,000''.
            (2) Increase for additional qualifying children.--Section 
        24(b) of such Code is amended by adding at the end the 
        following new paragraph:
            ``(3) Increase in threshold amount based on number of 
        qualifying children.--In the case of a taxpayer with two or 
        more qualifying children, the threshold amount otherwise 
        determined under paragraph (2) shall be increased by $15,000 
        for each qualifying child of the taxpayer in excess of the 
        first such child.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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