HR 1697 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
Child Tax Credit Relief for Puerto Rican Families Act
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.
Summary
This bill amends the Internal Revenue Code to provide Puerto Rico residents with more equitable treatment regarding the refundable child tax credit. It modifies the calculation of the refundable portion of the credit by including section 933 income exclusions applicable to Puerto Rico residents. The bill also changes how social security taxes are factored into the refundable credit calculation, effectively increasing the refundable amount available to Puerto Rico residents. These changes apply to tax years beginning after December 31, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
1 cosponsor
Actions (2)
- Feb 27, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 27, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
February 27, 2025
Mr. Hernandez 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 Relief for Puerto Rican Families Act”.
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 this section shall apply to taxable years beginning after December 31, 2024.
SEC. 3. DEFINITION OF SOCIAL SECURITY TAXES FOR PURPOSES OF CALCULATING PORTION OF CREDIT REFUNDABLE.
(a) In General.—Section 24(k)(2)(B) of the Internal Revenue Code of 1986 is amended by striking “and” at the end of clause (i), by striking the period at the end of clause (ii) and inserting “, and”, and by adding at the end the following new clause:
“(iii) subsection (d)(2)(A) shall be applied—
“(I) in clause (i), by inserting ‘twice’ before ‘the amount’, and
“(II) by striking ‘50 percent of’ each place it appears.”.
(b) Effective Date.—The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2024. <all>
Comments