[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4095 Introduced in House (IH)]

<DOC>






116th CONGRESS
  1st Session
                                H. R. 4095

   To amend the Internal Revenue Code of 1986 to allow the child tax 
  credit with respect to permanently and totally disabled individuals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 30, 2019

Mr. Stauber (for himself and Mr. Golden) 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 allow the child tax 
  credit with respect to permanently and totally disabled individuals.

    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 ``Family Care Act of 2019''.

SEC. 2. ALLOWANCE OF CHILD TAX CREDIT WITH RESPECT TO PERMANENTLY AND 
              TOTALLY DISABLED INDIVIDUALS.

    (a) In General.--Section 24(c)(1) of the Internal Revenue Code of 
1986 is amended by striking ``who has not attained age 17.'' and 
inserting ``who--
                    ``(A) has not attained age 17, or
                    ``(B) is permanently and totally disabled (as 
                defined in section 22(e)(3)).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
                                 <all>