I
119THCONGRESS
1
STSESSION H. R. 1697
To amend the Internal Revenue Code of 1986 to provide equitable treatment
for residents of Puerto Rico with respect to the refundable portion
of the child tax credit.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY27, 2025
Mr. H
ERNA´NDEZintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
equitable treatment for residents of Puerto Rico with
respect to the refundable portion of the child tax credit.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Child Tax Credit Relief 4
for Puerto Rican Families Act’’. 5
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SEC. 2. EQUITABLE TREATMENT FOR RESIDENTS OF PUER-1
TO RICO WITH RESPECT TO THE REFUND-2
ABLE PORTION OF THE CHILD TAX CREDIT. 3
(a) I
NGENERAL.—Section 24(d)(1) of the Internal 4
Revenue Code of 1986 is amended by inserting ‘‘or section 5
933’’ after ‘‘section 112’’. 6
(b) E
FFECTIVEDATE.—The amendment made by 7
this section shall apply to taxable years beginning after 8
December 31, 2024. 9
SEC. 3. DEFINITION OF SOCIAL SECURITY TAXES FOR PUR-10
POSES OF CALCULATING PORTION OF CRED-11
IT REFUNDABLE. 12
(a) I
NGENERAL.—Section 24(k)(2)(B) of the Inter-13
nal Revenue Code of 1986 is amended by striking ‘‘and’’ 14
at the end of clause (i), by striking the period at the end 15
of clause (ii) and inserting ‘‘, and’’, and by adding at the 16
end the following new clause: 17
‘‘(iii) subsection (d)(2)(A) shall be ap-18
plied— 19
‘‘(I) in clause (i), by inserting 20
‘twice’ before ‘the amount’, and 21
‘‘(II) by striking ‘50 percent of’ 22
each place it appears.’’. 23
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(b) EFFECTIVEDATE.—The amendments made by 1
subsection (a) shall apply to taxable years beginning after 2
December 31, 2024. 3
Æ
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