,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #djdd  ,,in ,,the ,,house ,,of  
,,representatives  ,february #aa1 #bjad 
,mr4 ,braley of ,iowa introduced the    
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to increase the child   
tax credit for #b years4  #a4 ,short    
title ,this ,act may be cited as the    
,child ,tax ,credit ,restoration ,act of
 #bjad4  #b4 ,temporary modification of 
child tax credit  7a7 ,in general       
,section #bd of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new subsection3   
7g7 ,special rules for #bjad and #bjae  
,in the case of any taxable year        
beginning in #bjad or #bjae--  7#a7     
,increased credit per child ,subsection 
7a7 shall be applied by substituting    
#b1jjj for #a1jjj4  7#b7 ,increased     
refundability ,subsection               
7d77#a77;,b77i7 shall be applied by     
substituting #cj percent for #ae        

percent4  4  7b7 ,effective date ,the   
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjac4