,i #aah? ,,congress #b;d ,session ,h4 ,r4 #iced ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,augu/ #ac1 #bjbd,ms4 ,port] 7= h]self1 ,ms4 ,pressley1 & ,mrs4 ,ramirez7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to make c]ta9 tempor>y provisions relat+ to ! *ild tax cr$it p]man5t1 to make su* cr$it fully refundable1 & to increase ! corporate tax rate4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,s+le ,p>5t ,p5alty ,elim9ation ,act ( #bjbd4 #b4 ,increase 9 *ild tax cr$it 7a7 ,am\nt ( cr$it increas$ ,section #bd7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #a1jjj & ins]t+ #b1jjj4 7b7 ,repeal ( limitations ,section #bd ( su* ,code is am5d$ by /rik+ subsection 7b74 7c7 ,cr$it made fully refundable ,section #bd7;d7 ( su* ,code is am5d$ to read z foll[s3 7d7 ,cr$it refundable ,s mu* ( ! cr$it all[$ to a taxpay] "u subsection 7a7 z is det]m9$ )\t reg>d to subsection 7h7 %all be treat$ z a cr$it all[$ to su* taxpay] "u subp>t ,c4 4 7d7 ,repeal on c]ta9 special rules = taxable ye>s #bjah ?r\gh #bjbe ,section #bd7;h7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#b71 7#c71 7#e71 & 7#f74 7e7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbc4 #c4 ,increase 9 corporate tax rate 7a7 ,9 g5]al ,section #aa7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #ba p]c5t & ins]t+ #bh p]c5t4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4