United States HR 1697: Child Tax Credit Relief for Puerto Rican Families Act

Bill Text

I 
119THCONGRESS 
1
STSESSION 
H. R. 1697 
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  
FEBRUARY27, 2025 
Mr. H
ERNA
 ́
NDEZintroduced 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  Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Child Tax Credit Relief 4
for Puerto Rican Families Act’’. 5
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•HR  1697  IH
SEC.  2.  EQUITABLE  TREATMENT  FOR  RESIDENTS  OF  PUER-1
TO  RICO  WITH  RESPECT  TO  THE  REFUND-2
ABLE PORTION OF THE CHILD TAX CREDIT. 3
(a)  I
NGENERAL.—Section  24(d)(1)  of  the  Internal  4
Revenue Code of 1986 is amended by inserting ‘‘or section 5
933’’ after ‘‘section 112’’. 6
(b)  E
FFECTIVEDATE.—The  amendment  made  by  7
this  section  shall  apply  to  taxable  years  beginning  after  8
December 31, 2024. 9
SEC.  3.  DEFINITION  OF  SOCIAL  SECURITY  TAXES  FOR  PUR-10
POSES  OF  CALCULATING  PORTION  OF  CRED-11
IT REFUNDABLE. 12
(a)  I
NGENERAL.—Section  24(k)(2)(B)  of  the  Inter-13
nal  Revenue  Code  of  1986  is  amended  by  striking  ‘‘and’’  14
at  the  end  of  clause  (i),  by  striking  the  period  at  the  end  15
of  clause  (ii)  and  inserting  ‘‘,  and’’,  and  by  adding  at  the  16
end the following new clause: 17
‘‘(iii)  subsection  (d)(2)(A)  shall  be  ap-18
plied— 19
‘‘(I)   in   clause   (i),   by   inserting   20
‘twice’ before ‘the amount’, and 21
‘‘(II)  by  striking  ‘50  percent  of’  22
each place it appears.’’. 23
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3 
•HR  1697  IH
(b)  EFFECTIVEDATE.—The  amendments  made  by  1
subsection (a) shall apply to taxable years beginning after 2
December 31, 2024. 3
Æ 
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