Pub. L. 108-311, tit. II, sec. 204
MODIFICATIONS OF CHILD TAX CREDIT.
SEC. 204. MODIFICATIONS OF CHILD TAX CREDIT.(a) In General.—Paragraph (1) of section 24(c) is amended to read as follows:“(1) In general.—The term ‘qualifying child’ means a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17.”. (b) Conforming Amendment.—Section 24(c)(2) is amended by striking “the first sentence of section 152(b)(3)” and inserting “subparagraph (A) of section 152(b)(3)”.