ENHANCED CHILD TAX CREDIT MADE PERMANENT.

SEC. 101. ENHANCED CHILD TAX CREDIT MADE PERMANENT.(a) In General.—Section 24(d)(1)(B)(i) is amended by striking “$10,000” and inserting “$3,000”.(b) Conforming Amendment.—Section 24(d) is amended by striking paragraphs (3) and (4).(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.