,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cjb  ,,in ,,the ,,house ,,of   
,,representatives  ,january #h1         
#bjai,miss ,gonzlez-,coln of ,puerto    
,rico 7for herself1 ,mr4 ,serrano1 ,mr4 
,duffy1 and ,mr4 ,fitzpatrick7          
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 credit and to provide the same      
treatment to families in ,puerto ,rico  
with one child or two children that is  
currently provided to island families   
with three or more children4  #a4 ,short
 title ,this ,act may be cited as the   
,child ,tax ,credit ,equity for ,puerto 
,rico ,act of #bjai4  #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 #bjah4  #c4 ,same        
treatment of families in ,puerto ,rico  
with one child or two children that is  
currently provided to island families   
with three or more children  7a7 ,in    
general ,section #bd7;d77#a7 of the     
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following3 ,in the case of an individual
 who is a bona fide resident of ,puerto 
,rico during the entire taxable year1   
subparagraph 7,b77ii7 shall be applied  
by substituting #a or more qualifying   
children for #c or more qualifying      
children44  7b7 ,effective date ,the    
amendment made by subsection 7a7 shall  
apply to taxable years beginning after  
,december #ca1 #bjah4