,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #adbe  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ah1         
#bjbe,mr4 ,mack5zie introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
increase ! am\nt ( ! *ild tax cr$it1 to 
make su* cr$it fully refundable1 to     
remove income limitations f su* cr$it1 &
 = o!r purposes4  #a4 ,*ild tax cr$it   
improvem5ts  7a7 ,increase 9 cr$it am\nt
 ,section #bd7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #a1jjj &
 ins]t+ #e1jjj4  7b7 ,removal ( income  
limitations ,section #bd ( su* ,code is 
am5d$ by /rik+ subsection 7b74  7c7     
,removal ( deadwood  7#a7 ,section #bd (
 su* ,code is am5d$ by /rik+ subsections
 7i7 & 7j74  7#b7 ,section #bd7k77#b7 ( 
su* ,code is am5d$--  7,a7 by /rik+     
subp>agraph 7,a71 &  7,b7 by /rik+ 7,b7 
,application to taxable ye>s aft]       
#bjba44  7#c7 ,section #bd7k77#c77;,a7 (
 su* ,code is am5d$ by /rik+ & )\t reg>d

 to ! application ( ?is section to bona 
fide resid5ts ( ,pu]to ,rico "u         
subsection 7i77#a74  7#d7 ,section      
#bd7k77#c77;,c77ii7 ( su* ,code is am5d$
 to read z foll[s3  7ii7 ,application ( 
section 9 ev5t ( abs5ce ( approv$ plan  
,9 ! case ( a taxable ye> ) respect to  
:i* a plan is n approv$ "u subp>agraph  
7,b71 rules simil> to ! rules ( p>agraph
 7#b7 %all apply ) respect to bona fide 
resid5ts ( ,am]ican ,samoa 7)9 ! mean+ (
 section #icg7;a774  4  7#e7 ,*apt] #gg 
( su* ,code is am5d$ by /rik+ section   
#gebg;,a 7& by /rik+ ! item relat+ to   
su* section 9 ! table ( sections = su*  
*apt]74  7d7 ,con=m+ am5dm5ts ,section  
#bd7;h7 ( su* ,code is am5d$ by /rik+   
p>agraphs 7#b7 & 7#c74  7e7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbd4