Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 101 (as amended)
ENHANCED CHILD TAX CREDIT MADE PERMANENT.
SEC. 101. ENHANCED CHILD TAX CREDIT MADE PERMANENT.
(a) [26 U.S.C. 24] 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) [26 U.S.C. 24 note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
- Cross-references to the US Code
- 26 U.S.C. 2426 U.S.C. 24 note