,,ii  #aafth ,,congress  #ast ,session  
,s4 #bdij  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #ag1
 #bjai,ms4 ,mc,sally 7for herself1 ,ms4 
,ernst1 ,mr4 ,braun1 and ,mr4 ,scott of 
,florida7 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 permanent certain      
changes made by ,public ,law #aae-ig to 
the child tax credit4  #a4 ,short title 
,this ,act may be cited as the ,child   
,tax ,credit ,extension ,act4  #b4      
,permanent increase and modification of 
child tax credit  7a7 ,increase in      
credit amount ,section #bd7;a7 of the   
,internal ,revenue ,code of #aihf is    
amended by striking #a1jjj and inserting
 #b1jjj4  7b7 ,limitation ,paragraph    
7#b7 of section #bd7;b7 of the ,internal
 ,revenue ,code of #aihf is amended to  
read as follows3  7#b7 ,threshold amount
 ,for purposes of paragraph 7#a71 the   
term threshold amount means--  7,a7     

#djj1jjj in the case of a joint return1 
and  7,b7 #bjj1jjj in any other case4  4
  7c7 ,partial credit allowed for       
certain other dependents ,subsection 7h7
 of section #bd of the ,internal        
,revenue ,code of #aihf is amended to   
read as follows3  7h7 ,partial credit   
allowed for certain other dependents    
7#a7 ,in general ,the credit determined 
under subsection 7a7 shall be increased 
by #ejj for each dependent of the       
taxpayer 7as defined in section #ggjf7  
other than a qualifying child described 
in subsection 7c74  7#b7 ,exception for 
certain noncitizens ,paragraph 7#a7     
shall not apply with respect to any     
individual who would not be a dependent 
if subparagraph 7,a7 of section         
#ggjf7;b77#c7 were applied without      
regard to all that follows resident of  
the ,united ,states4  7#c7 ,certain     
qualifying children ,in the case of any 
qualifying child with respect to whom a 
credit is not allowed under this section
 by reason of subsection 7e77#a71 such  

child shall be treated as a dependent to
 whom subparagraph 7,a7 applies4  4  7d7
 ,maximum amount of refundable credit   
,subsection 7d7 of section #bd of the   
,internal ,revenue ,code of #aihf is    
amended by inserting after paragraph    
7#c7 the following new paragraph3  7#d7 
,limitation  7,a7 ,in general ,the      
amount determined under paragraph       
7#a77;,a7 with respect to any qualifying
 child shall not exceed #a1djj1 and such
 paragraph shall be applied without     
regard to subsection 7h74  7,b7         
,adjustment for inflation ,in the case  
of a taxable year beginning after #bjah1
 the #a1djj amount in subparagraph 7,a7 
shall be increased by an amount equal   
to--  7i7 such dollar amount1 multiplied
 by  7ii7 the cost-of-living adjustment 
determined under section #a7;f77#c7 for 
the calendar year in which the taxable  
year begins1 determined by substituting 
#bjag for #bjaf in subparagraph 7,a77ii7
 thereof4  ,if any increase under this  
clause is not a multiple of #ajj1 such  

increase shall be rounded to the next   
lowest multiple of #ajj4  4  7e7 ,earned
 income threshold for refundable credit 
,section #bd7;d77#a77;,b7 of the        
,internal ,revenue ,code of #aihf is    
amended by striking #c1jjj and inserting
 #b1ejj4  7f7 ,social ,security number  
required ,paragraph 7#a7 of section     
#bd7;e7 of the ,internal ,revenue ,code 
of #aihf is amended to read as follows3 
7#a7 ,qualifying child ,social security 
number requirement ,no credit shall be  
allowed under this section to a taxpayer
 with respect to any qualifying child   
unless the taxpayer includes the name   
and social security number of such child
 on the return of tax for the taxable   
year4 ,for purposes of the preceding    
sentence1 the term social security      
number means a social security number   
issued to an individual by the ,social  
,security ,administration1 but only if  
the social security number is issued--  
7,a7 to a citizen of the ,united ,states
 or pursuant to subclause 7,i7 7or that 

portion of subclause 7,,iii7 that       
relates to subclause 7,i77 of section   
#bje7;c77#b77;,b77i7 of the ,social     
,security ,act1 and  7,b7 before the due
 date for such return4  4  7g7          
,effective date ,the amendments made by 
this section shall take effect as if    
included in the enactment of section    
#aajbb of ,public ,law #aae-ig4