,i #aac? ,,congress #b;d ,session ,h4 ,r4 #djdd ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,febru>y #aa1 #bjad ,mr4 ,braley ( ,i[a introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to increase ! *ild tax cr$it = #b ye>s4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,*ild ,tax ,cr$it ,re/oration ,act ( #bjad4 #b4 ,tempor>y modification ( *ild tax cr$it 7a7 ,9 g5]al ,section #bd ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7g7 ,special rules = #bjad & #bjae ,9 ! case ( any taxable ye> beg9n+ 9 #bjad or #bjae-- 7#a7 ,increas$ cr$it p] *ild ,subsection 7a7 %all be appli$ by sub/itut+ #b1jjj = #a1jjj4 7#b7 ,increas$ refundability ,subsection 7d77#a77;,b77i7 %all be appli$ by sub/itut+ #cj p]c5t = #ae p]c5t4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjac4