I
119THCONGRESS
1
STSESSION H. R. 782
To amend the Internal Revenue Code of 1986 to establish a credit for
hired critical employees and to make permanent certain expiring provi-
sions relating to the child tax credit.
IN THE HOUSE OF REPRESENTATIVES
JANUARY28, 2025
Mr. J
AMES(for himself and Mr. CISCOMANI) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish
a credit for hired critical employees and to make perma-
nent certain expiring provisions relating to 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 ‘‘Reignite Hope Act of 4
2025’’. 5
SEC. 2. CREDIT FOR HIRED CRITICAL EMPLOYEES. 6
(a) I
NGENERAL.—Subpart A of part IV of sub-7
chapter A of chapter 1 of the Internal Revenue Code of 8
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1986 is amended by inserting after section 25E the fol-1
lowing new section: 2
‘‘SEC. 25F. CREDIT FOR HIRED CRITICAL EMPLOYEES. 3
‘‘(a) A
LLOWANCE OFCREDIT.—In the case of a crit-4
ical employee, there shall be allowed $3,500 as a credit 5
against the tax imposed by this chapter. 6
‘‘(b) C
RITICALEMPLOYEE.—For purposes of this 7
section: 8
‘‘(1) I
N GENERAL.—The term ‘critical em-9
ployee’ means any of the following individuals whose 10
employer certifies that such individual worked full- 11
time for not less than 75 percent of the taxable year 12
in such professional capacity and that such individ-13
ual’s primary place of employment for the majority 14
of hours worked during such taxable year is located 15
in a qualified opportunity zone: 16
‘‘(A) A healthcare professional. 17
‘‘(B) A law enforcement officer (as such 18
term is defined in section 806 of title I of the 19
Omnibus Crime Control and Safe Streets Act of 20
1968). 21
‘‘(C) A member of a rescue squad or am-22
bulance crew (as such term is defined in section 23
806 of title I of the Omnibus Crime Control 24
and Safe Streets Act of 1968). 25
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‘‘(D) A firefighter (as such term is defined 1
in section 806 of title I of the Omnibus Crime 2
Control and Safe Streets Act of 1968). 3
‘‘(E) an eligible child care provider or fam-4
ily child care provider (as such terms are de-5
fined in section 658P of the Child Care and De-6
velopment Block Grant Act of 1990). 7
‘‘(F) personal or home care aide (as such 8
term is defined in section 2008 of the Social 9
Security Act). 10
‘‘(2) H
EALTHCARE PROFESSIONAL .—The term 11
‘healthcare professional’ means— 12
‘‘(A) a certified nursing assistant, or 13
‘‘(B) a licensed practical nurse or reg-14
istered professional nurse. 15
‘‘(3) The term ‘qualified opportunity zone’ 16
means a census tract designated as a qualified op-17
portunity zone under section 1400z–1(b)(1) as of 18
the date of the enactment of this section. 19
‘‘(c) S
UNSET.—No credit shall be allowed under sub-20
section (a) for any taxable year beginning after the date 21
that is 3 years after the date of the enactment of this 22
section.’’. 23
(b) C
LERICALAMENDMENT.—The table of section 24
for subpart A of part IV of subchapter A of chapter 1 25
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of such Code is amended by inserting after the item relat-1
ing to section 25E the following new item: 2
‘‘Sec. 25F. Credit for hired critical employees.’’.
(c) EFFECTIVEDATE.—The amendments made by 3
this section shall apply to taxable years beginning after 4
the date of the enactment of this section. 5
SEC. 3. PERMANENT EXTENSION AND MODIFICATION OF 6
SPECIAL RULES FOR CHILD TAX CREDIT. 7
(a) I
NGENERAL.—Section 24 of the Internal Rev-8
enue Code of 1986 is amended by striking subsections (a), 9
(b), and (c) and inserting the following new subsections: 10
‘‘(a) A
LLOWANCE OF CREDIT.—There shall be al-11
lowed as a credit against the tax imposed by this chapter 12
for the taxable year an amount equal to the sum of— 13
‘‘(1) $3,500 for each qualifying child of the tax-14
payer ($4,500 in the case of a qualifying child who 15
has not attained age 6 as of the close of the cal-16
endar year in which the taxable year of the taxpayer 17
begins), and 18
‘‘(2) in the case of any taxable year beginning 19
before January 1, 2026, $500 for each qualifying 20
dependent (other than a qualifying child) of the tax-21
payer. 22
‘‘(b) L
IMITATIONBASED ONADJUSTEDGROSSIN-23
COME.—The amount of the credit allowable under sub-24
section (a) shall be reduced (but not below zero) by $50 25
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for each $1,000 (or fraction thereof) by which the tax-1
payer’s modified adjusted gross income exceeds $400,000 2
in the case of a joint return ($200,000 in any other case). 3
For purposes of the preceding sentence, the term ‘‘modi-4
fied adjusted gross income’’ means adjusted gross income 5
increased by any amount excluded from gross income 6
under section 911, 931, or 933. 7
‘‘(c) Q
UALIFYINGCHILD; QUALIFYINGDEPEND-8
ENT.—For purposes of this section— 9
‘‘(1) Q
UALIFYING CHILD.—The term ‘qualifying 10
child’ means any qualifying dependent of the tax-11
payer— 12
‘‘(A) who is a qualifying child (as defined 13
in section 152(c)) of the taxpayer, 14
‘‘(B) who has not attained age 18 at the 15
close of the calendar year in which the taxable 16
year of the taxpayer begins, and 17
‘‘(C) whose name and social security num-18
ber are included on the taxpayer’s return of tax 19
for the taxable year. 20
‘‘(2) Q
UALIFYING DEPENDENT .—The term 21
‘qualifying dependent’ means any dependent of the 22
taxpayer (as defined in section 152 without regard 23
to all that follows ‘resident of the United States’ in 24
section 152(b)(3)(A)) whose name and TIN are in-25
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cluded on the taxpayer’s return of tax for the tax-1
able year. 2
‘‘(3) S
OCIAL SECURITY NUMBER DEFINED .— 3
For purposes of this subsection, the term ‘social se-4
curity number’ means, with respect to a return of 5
tax, a social security number issued to an individual 6
by the Social Security Administration, but only if 7
the social security number is issued— 8
‘‘(A) to a citizen of the United States or 9
pursuant to subclause (I) (or that portion of 10
subclause (III) that relates to subclause (I)) of 11
section 205(c)(2)(B)(i) of the Social Security 12
Act, and 13
‘‘(B) on or before the due date of filing 14
such return.’’. 15
(b) P
ORTION OFCREDITREFUNDABLE.—Section 16
24(d)(1) of such Code is amended— 17
(1) by striking subparagraph (A) and inserting 18
the following: 19
‘‘(A) the credit which would be allowed 20
under this section determined— 21
‘‘(i) without regard to subsection 22
(a)(2), and 23
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‘‘(ii) without regard to this subsection 1
(other than this subparagraph) and the 2
limitation under section 26(a), or’’, and 3
(2) in subparagraph (B)(i), by striking ‘‘15 per-4
cent of so much of the taxpayer’s earned income 5
(within the meaning of section 32) which is taken 6
into account in computing taxable income for the 7
taxable year as exceeds $3,000’’ and inserting ‘‘15.3 8
percent of the taxpayer’s earned income (within the 9
meaning of section 32) which is taken into account 10
in computing taxable income’’. 11
(c) C
ONFORMINGAMENDMENTS.— 12
(1) Section 24(e) of such Code is amended to 13
read as follows: 14
‘‘(e) T
AXPAYERIDENTIFICATIONREQUIREMENT.— 15
No credit shall be allowed under this section if the identi-16
fying number of the taxpayer was issued after the due date 17
for filing the return of tax for the taxable year.’’. 18
(2) Section 24 of such Code is amended by 19
striking subsection (h). 20
(d) R
EMOVAL OFDEADWOOD.— 21
(1) Section 24 of such Code is amended by 22
striking subsections (i), (j), and (k). 23
(2) Chapter 77 of such Code is amended by 24
striking section 7527A (and by striking the item re-25
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lating to section 7527A in the table of sections for 1
such chapter). 2
(3) Section 26(b)(2) of such Code is amended 3
by inserting ‘‘and’’ at the end of subparagraph (X), 4
by striking ‘‘, and’’ at the end of subparagraph (Y) 5
and inserting a period, and by striking subparagraph 6
(Z). 7
(4) Section 3402(f)(1)(C) of such Code is 8
amended by striking ‘‘section 24 (determined after 9
application of subsection (j) thereof)’’ and inserting 10
‘‘section 24(a)’’. 11
(5) Section 6211(b)(4)(A) of such Code is 12
amended— 13
(A) by striking ‘‘24 by reason of sub-14
sections (d) and (i)(1) thereof’’ and inserting 15
‘‘24(d)’’, and 16
(B) by striking ‘‘6428B, and 7527A’’ and 17
inserting ‘‘and 6428B’’. 18
(6) Section 1324(b)(2) of title 31, United 19
States Code, is amended by striking ‘‘6431, or 20
7527A’’ and inserting ‘‘or 6431’’. 21
(e) E
FFECTIVEDATE.—The amendments made by 22
this section shall apply to taxable years beginning after 23
December 31, 2024. 24
Æ
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