,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ged  ,,in ,,the ,,house ,,of   
,,representatives  ,january #bd1        
#bjai,miss ,gonzlez-,coln of ,puerto    
,rico 7for herself1 ,mrs4 ,watson       
,coleman1 and ,ms4 ,wilson of ,florida7 
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    
make residents of ,puerto ,rico eligible
 for the earned income tax credit4  #a4 
,short title ,this ,act may be cited as 
the ,earned ,income ,tax ,credit ,equity
 for ,puerto ,rico ,act of #bjai4  #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 #bjai4