Pub. L. 108-311, tit. I, sec. 102

ACCELERATION OF INCREASE IN REFUNDABILITY OF THE CHILD TAX CREDIT.

EnactedYear: 2004Length: 56 wordsOfficial source
SEC. 102. ACCELERATION OF INCREASE IN REFUNDABILITY OF THE CHILD TAX CREDIT.(a) Acceleration of Refundability.—Section 24(d)(1)(B)(i) (relating to portion of credit refundable) is amended by striking “(10 percent in the case of taxable years beginning before January 1, 2005)”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2003.
Pub. L. 108-311, tit. I, sec. 102: ACCELERATION OF INCREASE IN REFUNDABILITY OF THE CHILD TAX CREDIT. | Justis AI