H.R. 3552 — Introduced in House

I 114th CONGRESS 1st Session H. R. 3552 IN THE HOUSE OF REPRESENTATIVES September 17, 2015 Mr. Pierluisi 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. 1. Short title This Act may be cited as the Child Tax Credit Equity for Puerto Rico Act of 2015. 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 subsection (a) shall apply to taxable years beginning after December 31, 2015.