,,ii  #aadth ,,congress  #ast ,session  
,s4 #bbjc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #bb1  
#bjae ,mr4 ,menendez 7for himself1 ,mrs4
 ,gillibrand1 ,mr4 ,schumer1 ,mr4       
,blumenthal1 ,mr4 ,booker1 ,mr4         
,heinrich1 ,mr4 ,sanders1 and ,ms4      
,warren7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to make residents of ,puerto ,rico
 eligible for the earned income tax     
credit and 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   
,earned ,income ,tax ,credit and ,child 
,tax ,credit ,equity for ,puerto ,rico  
,act of #bjae4  #b4 ,puerto ,rico       
residents eligible for earned income tax
 credit  7a7 ,in general ,section #cb of
 the ,internal ,revenue ,code of #aihf  
is amended by adding at the end the     

following new subsection3  7n7          
,residents of ,puerto ,rico  7#a7 ,in   
general ,in the case of residents of    
,puerto ,rico-- 7,a7 the ,united ,states
 shall be treated as including ,puerto  
,rico for purposes of subsections       
7c77#a77;,a77ii77,i7 and 7c77#c77;,c71  
7,b7 subsection 7c77#a77;,d7 shall not  
apply to nonresident alien individuals  
who are residents of ,puerto ,rico1 and 
7,c7 adjusted gross income and gross    
income shall be computed without regard 
to section #icc for purposes of         
subsections 7a77#b77;,b7 and            
7c77#b77;,a77i74  7#b7 ,limitation ,the 
credit allowed under this section by    
reason of this subsection for any       
taxable year shall not exceed the       
amount1 determined under regulations or 
other guidance promulgated by the       
,secretary1 that a similarly situated   
taxpayer would receive if residing in a 
,state4  4  7b7 ,child tax credit not   
reduced ,subclause 7,,ii7 of section    
#bd7;d77#a77;,b77ii7 of such ,code is   

amended by inserting before the period  
7determined without regard to section   
#cb7n7 in the case of residents of      
,puerto ,rico74  7c7 ,effective date    
,the amendment made shall apply to      
taxable years beginning after ,december 
#ca1 #bjae4  #c4 ,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