,i #aadth ,,congress #ast ,session ,h4 ,r4 #ceeb ,,in ,,the ,,house ,,of ,,representatives ,september #ag1 #bjae ,mr4 ,pierluisi 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 provide equitable treatment for residents of ,puerto ,rico with respect to the refundable portion of the child tax credit4 #a4 ,short title ,this ,act may be cited as the ,child ,tax ,credit ,equity for ,puerto ,rico ,act of #bjae4 #b4 ,equitable treatment for residents of ,puerto ,rico with respect to the refundable portion of the child tax credit 7a7 ,in general ,section #bd7;d77#a7 of the ,internal ,revenue ,code of #aihf is amended by inserting or section #icc after section #aab4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjae4