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Bill > HR4060


US HR4060

US HR4060
Tax Equity and Prosperity for Puerto Rican Families Act of 2017


summary

Introduced
10/12/2017
In Committee
10/12/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

115th Congress

Bill Summary

Tax Equity and Prosperity for Puerto Rican Families Act of 2017 This bill amends the Internal Revenue Code to make citizens of Puerto Rico eligible for the federal earned income tax credit and allow them to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers. In making the earned income tax credit applicable to Puerto Rican citizens, the bill modifies credit requirements to allow taxpayers in Puerto Rico to claim the credit at age 21 (rather than age 25) and to allow a credit percentage of 40, without regard to the number of qualifying children claimed by the taxpayer.

AI Summary

This bill, the Tax Equity and Prosperity for Puerto Rican Families Act of 2017, amends the Internal Revenue Code to make citizens of Puerto Rico eligible for the federal earned income tax credit (EITC) and allow them to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers. It modifies the EITC requirements for Puerto Rico residents, allowing them to claim the credit at age 21 (rather than 25) and setting the credit percentage at 40% regardless of the number of qualifying children. The bill also ensures that the refundable portion of the child tax credit is not reduced for Puerto Rico residents.

Committee Categories

Budget and Finance

Sponsors (15)

Last Action

Referred to the House Committee on Ways and Means. (on 10/12/2017)

bill text


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