,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #afig  ,,in ,,the ,,house ,,of  
,,representatives  ,february #bg1       
#bjbe,mr4 ,hernndez 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 provide equitable    
treatment for residents of ,puerto ,rico
 with respect to the refundable portion 
of the child tax credit4  #a4 ,short    
title ,this ,act may be cited as the    
,child ,tax ,credit ,relief for ,puerto 
,rican ,families ,act4  #b4 ,equitable  
treatment for residents of ,puerto ,rico
 with respect to the refundable portion 
of the child tax credit  7a7 ,in general
 ,section #bd7;d77#a7 of the ,internal  
,revenue ,code of #aihf is amended by   
inserting or section #icc after section 
#aab4  7b7 ,effective date ,the         
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjbd4  #c4 ,definition  
of ,social ,security taxes for purposes 

of calculating portion of credit        
refundable  7a7 ,in general ,section    
#bd7k77#b77;,b7 of the ,internal        
,revenue ,code of #aihf is amended by   
striking and at the end of clause 7i71  
by striking the period at the end of    
clause 7ii7 and inserting 1 and 1 and by
 adding at the end the following new    
clause3  7iii7 subsection 7d77#b77;,a7  
shall be applied-- 7,i7 in clause 7i71  
by inserting twice before the amount1   
and  7,,ii7 by striking #ej percent of  
each place it appears4  4  7b7          
,effective date ,the amendments made by 
subsection 7a7 shall apply to taxable   
years beginning after ,december #ca1    
#bjbd4