,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #afig  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #bg1         
#bjbe,mr4 ,h]nndez introduc$ ! foll[+   
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide equitable treatm5t = resid5ts ( 
,pu]to ,rico ) respect to ! refundable  
portion ( ! *ild tax cr$it4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,*ild   
,tax ,cr$it ,relief = ,pu]to ,rican     
,families ,act4  #b4 ,equitable treatm5t
 = resid5ts ( ,pu]to ,rico ) respect to 
! refundable portion ( ! *ild tax cr$it 
7a7 ,9 g5]al ,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 ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbd4  #c4 ,def9ition ( ,social        
,security taxes = purposes ( calculat+  
portion ( cr$it refundable  7a7 ,9 g5]al
 ,section #bd7k77#b77;,b7 ( ! ,int]nal  

,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( clause 7i71 by /rik+ !     
p]iod at ! end ( clause 7ii7 & ins]t+ 1 
& 1 & by add+ at ! end ! foll[+ new     
clause3  7iii7 subsection 7d77#b77;,a7  
%all be appli$-- 7,i7 9 clause 7i71 by  
ins]t+ twice be=e ! am\nt1 &  7,,ii7 by 
/rik+ #ej p]c5t ( ea* place x appe>s4  4
  7b7 ,effective date ,! am5dm5ts made  
by subsection 7a7 %all apply to taxable 
ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4