Summary: H.R.302 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for H.R.302. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/08/2019)

Child Tax Credit Equity for Puerto Rico Act of 2019

This bill modifies the rules for the refundable portion of the child tax credit to (1) allow residents of Puerto Rico to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers, and (2) allow residents of Puerto Rico with one or two children to claim the refundable portion of the credit on the same basis as residents with three or more children.