[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3552 Introduced in House (IH)]

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114th CONGRESS
  1st Session
                                H. R. 3552

    To amend the Internal Revenue Code of 1986 to provide equitable 
 treatment for residents of Puerto Rico with respect to the refundable 
                    portion of the child tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 17, 2015

Mr. Pierluisi 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 provide equitable 
 treatment for residents of Puerto Rico with respect to the refundable 
                    portion of 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. SHORT TITLE.

    This Act may be cited as the ``Child Tax Credit Equity for Puerto 
Rico Act of 2015''.

SEC. 2. EQUITABLE TREATMENT FOR RESIDENTS OF PUERTO RICO WITH RESPECT 
              TO THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

    (a) In General.--Section 24(d)(1) of the Internal Revenue Code of 
1986 is amended by inserting ``or section 933'' after ``section 112''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2015.
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