,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #fih  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #g1 #bjai,mr4     
,m55dez 7= himself & ,mr4 ,rubio7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide        
equitable treatm5t = resid5ts ( ,pu]to  
,rico ) respect to ! refundable portion 
( ! *ild tax cr$it & to provide ! same  
treatm5t to families 9 ,pu]to ,rico ) "o
 *ild or two *ildr5 t is curr5tly       
provid$ to isl& families ) ?ree or m    
*ildr54  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,*ild ,tax ,cr$it ,equity = 
,pu]to ,rico ,act ( #bjai4  #b4         
,equitable treatm5t = resid5ts ( ,pu]to 
,rico ) respect to ! refundable portion 
( ! *ild tax cr$it  7a7 ,9 g5]al ,!     
second s5t5ce ( section #bd7;d77#a7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ or section #icc aft] section  
#aab4  7b7 ,effective date ,! am5dm5t   
made by subsection 7a7 %all apply to    

taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjah4  #c4 ,same treatm5t ( families 9 
,pu]to ,rico ) "o *ild or two *ildr5 t  
is curr5tly provid$ to isl& families )  
?ree or m *ildr5  7a7 ,9 g5]al ,section 
#bd7;d77#a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+3 ,9 ! case ( an individual :o is 
a bona fide resid5t ( ,pu]to ,rico dur+ 
! entire taxable ye>1 subp>agraph       
7,b77ii7 %all be appli$ by sub/itut+ #a 
or m qualify+ *ildr5 = #c or m qualify+ 
*ildr544  7b7 ,effective date ,! am5dm5t
 made by subsection 7a7 %all apply to   
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjah4