I 

116TH CONGRESS 

1ST SESSION H. R. 1560 

To amend the Internal Revenue Code of 1986 to make the child tax credit 

fully refundable, establish an increased child tax credit for young children, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 6, 2019 

Ms. DELAURO (for herself, Ms. DELBENE, Ms. ADAMS, Mr. AGUILAR, Ms. 

BARRAGA ́N, Ms. BASS, Mrs. BEATTY, Mr. BEYER, Mr. BISHOP of Georgia, Mr. BLUMENAUER, Ms. BLUNT ROCHESTER, Ms. BONAMICI, Mr. 

BRENDAN F. BOYLE of Pennsylvania, Mr. BROWN of Maryland, Ms. 

BROWNLEY of California, Mr. BUTTERFIELD, Mr. CARBAJAL, Mr. 

CA ́RDENAS, Mr. CARSON of Indiana, Mr. CARTWRIGHT, Ms. CASTOR of 

Florida, Mr. CASTRO of Texas, Ms. JUDY CHU of California, Mr. 

CICILLINE, Mr. CISNEROS, Ms. CLARK of Massachusetts, Ms. CLARKE of 

New York, Mr. CLAY, Mr. CLEAVER, Mr. CLYBURN, Mr. COHEN, Mr. 

CONNOLLY, Mr. COURTNEY, Mr. CUMMINGS, Mr. DANNY K. DAVIS of Illinois, Ms. DEAN, Mr. DEFAZIO, Ms. DEGETTE, Mrs. DEMINGS, Mr. 

DESAULNIER, Mr. DEUTCH, Mrs. DINGELL, Mr. MICHAEL F. DOYLE of 

Pennsylvania, Ms. ESCOBAR, Ms. ESHOO, Mr. ESPAILLAT, Mr. EVANS, 

Mr. FOSTER, Ms. FRANKEL, Ms. FUDGE, Mr. GALLEGO, Mr. 

GARAMENDI, Mr. GARCI ́A of Illinois, Ms. GARCIA of Texas, Mr. GOMEZ, 

Mr. GRIJALVA, Ms. HAALAND, Mr. HASTINGS, Mrs. HAYES, Mr. HECK, 

Mr. HIGGINS of New York, Mr. HIMES, Mr. HOYER, Mr. HUFFMAN, Ms. 

JACKSON LEE, Ms. JAYAPAL, Ms. JOHNSON of Texas, Mr. JOHNSON of 

Georgia, Ms. KAPTUR, Mr. KEATING, Ms. KELLY of Illinois, Mr. KENNEDY, Mr. KHANNA, Mr. KILDEE, Mr. KILMER, Mrs. KIRKPATRICK, Ms. 

KUSTER of New Hampshire, Mr. JEFFRIES, Mr. LANGEVIN, Mr. LARSEN

of Washington, Mr. LARSON of Connecticut, Mrs. LAWRENCE, Ms. LEE

of California, Mrs. LEE of Nevada, Mr. LEVIN of Michigan, Mr. LEWIS, 

Mr. TED LIEU of California, Mr. LOEBSACK, Ms. LOFGREN, Mr. 

LOWENTHAL, Mrs. LOWEY, Mr. LUJA ́N, Mr. LYNCH, Mr. MALINOWSKI, 

Mrs. CAROLYN B. MALONEY of New York, Mr. SEAN PATRICK MALONEY

of New York, Ms. MATSUI, Ms. MCCOLLUM, Mr. MCEACHIN, Mr. 

MCGOVERN, Mr. MCNERNEY, Mr. MEEKS, Ms. MENG, Ms. MOORE, Mr. 

MORELLE, Mr. MOULTON, Mr. NADLER, Mrs. NAPOLITANO, Mr. 

NEGUSE, Ms. NORTON, Ms. OCASIO-CORTEZ, Ms. OMAR, Mr. PALLONE, 

Mr. PANETTA, Mr. PASCRELL, Mr. PERLMUTTER, Ms. PINGREE, Ms. 

PLASKETT, Mr. POCAN, Mr. PRICE of North Carolina, Mr. QUIGLEY, Mr. 


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NORCROSS, Mr. RASKIN, Miss RICE of New York, Mr. RICHMOND, Mr. 

ROUDA, Ms. ROYBAL-ALLARD, Mr. RUPPERSBERGER, Mr. RUSH, Mr. 

RYAN, Ms. SA ́NCHEZ, Mr. SAN NICOLAS, Mr. SARBANES, Ms. SCHAKOWSKY, Ms. SCHRIER, Mr. SCOTT of Virginia, Mr. DAVID SCOTT of 

Georgia, Mr. SERRANO, Ms. SEWELL of Alabama, Ms. SHALALA, Mr. 

SIRES, Mr. SOTO, Ms. SPEIER, Mr. SUOZZI, Mr. TAKANO, Mr. THOMPSON of Mississippi, Ms. TITUS, Ms. TLAIB, Mr. TONKO, Mrs. TORRES of 

California, Mr. VARGAS, Mr. VEASEY, Mr. VELA, Ms. VELA ́ZQUEZ, Ms. 

WASSERMAN SCHULTZ, Ms. WATERS, Mrs. WATSON COLEMAN, Mr. 

WELCH, Ms. WEXTON, Ms. WILD, Ms. WILSON of Florida, Mr. YARMUTH, Mr. ROSE of New York, Ms. HILL of California, Mr. GREEN of 

Texas, Mr. CUELLAR, Mr. ALLRED, Ms. GABBARD, Mrs. CRAIG, Ms. 

MUCARSEL-POWELL, Mr. SWALWELL of California, Ms. PRESSLEY, Mr. 

DOGGETT, Mr. CRIST, and Ms. HOULAHAN) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

the child tax credit fully refundable, establish an increased child tax credit for young children, and for other 

purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘American Family Act 

5 of 2019’’. 

6 SEC. 2. ESTABLISHMENT OF FULLY REFUNDABLE CHILD 

7 TAX CREDIT. 

8 (a) ELIMINATION OF EXISTING CHILD TAX CRED9 IT.—Subpart A of part IV of subchapter A of chapter 1 

10 of subtitle A of the Internal Revenue Code of 1986 is 

11 amended by striking section 24. 


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1 (b) ESTABLISHMENT OF FULLY REFUNDABLE

2 CHILD TAX CREDIT.—Subpart C of part IV of subchapter 

3 A of chapter 1 of subtitle A of such Code is amended by 

4 inserting after section 36B the following new section: 

5 ‘‘SEC. 36C. CHILD TAX CREDIT. 

6 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al7 lowed as a credit against the tax imposed by this chapter 

8 for the taxable year an amount equal to the sum of— 

9 ‘‘(1) with respect to each qualifying child of the 

10 taxpayer who has attained 6 years of age before the 

11 close of such taxable year and for which the tax12 payer is allowed a deduction under section 151, an 

13 amount equal to $3,000, and 

14 ‘‘(2) with respect to each qualifying child of the 

15 taxpayer who has not attained 6 years of age before 

16 the close of such taxable year and for which the tax17 payer is allowed a deduction under section 151, an 

18 amount equal to 120 percent of the dollar amount 

19 in paragraph (1). 

20 ‘‘(b) LIMITATION.— 

21 ‘‘(1) IN GENERAL.—The amount of the credit 

22 allowable under subsection (a) shall be reduced (but 

23 not below zero) by the applicable amount for each 

24 $1,000 (or fraction thereof) by which the taxpayer’s 

25 modified adjusted gross income exceeds the threshVerDate Sep 11 2014 18:53 Mar 21, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1560.IH H1560

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1 old amount. For purposes of the preceding sentence, 

2 the term ‘modified adjusted gross income’ means ad3 justed gross income increased by any amount ex4 cluded from gross income under section 911, 931, or 

5 933. 

6 ‘‘(2) THRESHOLD AMOUNT.— 

7 ‘‘(A) IN GENERAL.—For purposes of para8 graph (1), the term ‘threshold amount’ 

9 means— 

10 ‘‘(i) $180,000 in the case of a joint 

11 return, 

12 ‘‘(ii) $130,000 in the case of an indi13 vidual who is not married, and 

14 ‘‘(iii) $90,000 in the case of a married 

15 individual filing a separate return. 

16 ‘‘(B) MARITAL STATUS.—For purposes of 

17 this paragraph, marital status shall be deter18 mined under section 7703. 

19 ‘‘(3) APPLICABLE AMOUNT.—For purposes of 

20 paragraph (1), the term ‘applicable amount’ means 

21 an amount equal to the quotient of— 

22 ‘‘(A) the amount of the credit allowable 

23 under subsection (a), as determined without re24 gard to this subsection, divided by 

25 ‘‘(B) an amount equal to the product of— 


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1 ‘‘(i) $20, multiplied by 

2 ‘‘(ii) the total number of qualifying 

3 children of the taxpayer. 

4 ‘‘(c) QUALIFYING CHILD.— 

5 ‘‘(1) IN GENERAL.—In this section, the term 

6 ‘qualifying child’ means a qualifying child of the tax7 payer (as defined in section 152(c)) who has not at8 tained 18 years of age. 

9 ‘‘(2) EXCEPTION FOR CERTAIN NON-CITI10 ZENS.—The term ‘qualifying child’ shall not include 

11 any individual who would not be a dependent if sub12 paragraph (A) of section 152(b)(3) were applied 

13 without regard to all that follows ‘resident of the 

14 United States’. 

15 ‘‘(d) INFLATION ADJUSTMENT.— 

16 ‘‘(1) IN GENERAL.—In the case of any taxable 

17 year beginning after 2020, the $3,000 amount in 

18 subsection (a)(1) shall be increased by an amount 

19 equal to— 

20 ‘‘(A) such dollar amount, multiplied by 

21 ‘‘(B) the cost-of-living adjustment deter22 mined under paragraph (2) for the calendar 

23 year in which the taxable year begins. 

24 ‘‘(2) COST-OF-LIVING ADJUSTMENT.—For pur25 poses of paragraph (1), the cost-of-living adjustment 


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1 for any calendar year is the percentage (if any) by 

2 which— 

3 ‘‘(A) the CPI for the preceding calendar 

4 year (as determined pursuant to section 

5 1(f)(4)), exceeds 

6 ‘‘(B) the CPI for calendar year 2019. 

7 ‘‘(3) ROUNDING.—If any increase determined 

8 under paragraph (1) is not a multiple of $50, such 

9 increase shall be rounded to the nearest multiple of 

10 $50. 

11 ‘‘(e) PARTIAL NON-REFUNDABLE CREDIT ALLOWED

12 FOR CERTAIN OTHER DEPENDENTS.— 

13 ‘‘(1) IN GENERAL.—In the case of a taxable 

14 year beginning after December 31, 2019, and before 

15 January 1, 2026, the aggregate credits allowed to a 

16 taxpayer under subpart A shall be increased by $500 

17 for each dependent of the taxpayer (as defined in 

18 section 152) other than a qualifying child described 

19 in subsection (c). The amount of the credit allowed 

20 under this subsection shall not be treated as a credit 

21 allowed under this subpart. 

22 ‘‘(2) EXCEPTION FOR CERTAIN NONCITIZENS.— 

23 Paragraph (1) shall not apply with respect to any 

24 individual who would not be a dependent if subpara25 graph (A) of section 152(b)(3) were applied without 


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1 regard to all that follows ‘resident of the United 

2 States’. 

3 ‘‘(3) LIMITATION.— 

4 ‘‘(A) IN GENERAL.—The amount of the 

5 credit allowable under paragraph (1) shall be 

6 reduced (but not below zero) by $50 for each 

7 $1,000 (or fraction thereof) by which the tax8 payer’s modified adjusted gross income exceeds 

9 the threshold amount. 

10 ‘‘(B) MODIFIED ADJUSTED GROSS IN11 COME.—For purposes of subparagraph (A), the 

12 term ‘modified adjusted gross income’ means 

13 adjusted gross income increased by any amount 

14 excluded from gross income under section 911, 

15 931, or 933. 

16 ‘‘(C) THRESHOLD AMOUNT.— 

17 ‘‘(i) IN GENERAL.—For purposes of 

18 subparagraph (A), the term ‘threshold 

19 amount’ means— 

20 ‘‘(I) $200,000 in the case of a 

21 joint return, 

22 ‘‘(II) $150,000 in the case of an 

23 individual who is not married, and 


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1 ‘‘(III) $100,000 in the case of a 

2 married individual filing a separate 

3 return. 

4 ‘‘(ii) MARITAL STATUS.—For pur5 poses of this subparagraph, marital status 

6 shall be determined under section 7703. 

7 ‘‘(f) IDENTIFICATION REQUIREMENTS.— 

8 ‘‘(1) QUALIFYING CHILD AND DEPENDENT

9 IDENTIFICATION REQUIREMENT.—No credit shall be 

10 allowed under this section to a taxpayer with respect 

11 to any qualifying child or dependent unless the tax12 payer includes the name and taxpayer identification 

13 number of such qualifying child or dependent on the 

14 return of tax for the taxable year and such taxpayer 

15 identification number was issued on or before the 

16 due date for filing such return. 

17 ‘‘(2) TAXPAYER IDENTIFICATION REQUIRE18 MENT.—No credit shall be allowed under this section 

19 if the taxpayer identification number of the taxpayer 

20 was issued after the due date for filing the return 

21 for the taxable year. 

22 ‘‘(g) TAXABLE YEAR MUST BE FULL TAXABLE

23 YEAR.—Except in the case of a taxable year closed by rea24 son of the death of the taxpayer, no credit shall be allowVerDate Sep 11 2014 18:53 Mar 21, 2019 Jkt 089200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H1560.IH H1560

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1 able under this section in the case of a taxable year cov2 ering a period of less than 12 months. 

3 ‘‘(h) RESTRICTIONS ON TAXPAYERS WHO IMPROP4 ERLY CLAIMED CREDIT IN PRIOR YEAR.— 

5 ‘‘(1) TAXPAYERS MAKING PRIOR FRAUDULENT

6 OR RECKLESS CLAIMS.— 

7 ‘‘(A) IN GENERAL.—No credit shall be al8 lowed under this section for any taxable year in 

9 the disallowance period. 

10 ‘‘(B) DISALLOWANCE PERIOD.—For pur11 poses of subparagraph (A), the disallowance pe12 riod is— 

13 ‘‘(i) the period of 10 taxable years 

14 after the most recent taxable year for 

15 which there was a final determination that 

16 the taxpayer’s claim of credit under this 

17 section was due to fraud, and 

18 ‘‘(ii) the period of 2 taxable years 

19 after the most recent taxable year for 

20 which there was a final determination that 

21 the taxpayer’s claim of credit under this 

22 section was due to reckless or intentional 

23 disregard of rules and regulations (but not 

24 due to fraud). 


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1 ‘‘(2) TAXPAYERS MAKING IMPROPER PRIOR

2 CLAIMS.—In the case of a taxpayer who is denied 

3 credit under this section for any taxable year as a 

4 result of the deficiency procedures under subchapter 

5 B of chapter 63, no credit shall be allowed under 

6 this section for any subsequent taxable year unless 

7 the taxpayer provides such information as the Sec8 retary may require to demonstrate eligibility for 

9 such credit. 

10 ‘‘(i) RECONCILIATION OF CREDIT AND ADVANCE

11 CREDIT.— 

12 ‘‘(1) IN GENERAL.—The amount of the credit 

13 allowed under this section for any taxable year shall 

14 be reduced (but not below zero) by the aggregate 

15 amount of any advance payments of such credit 

16 under section 7527A for such taxable year. 

17 ‘‘(2) EXCESS ADVANCE PAYMENTS.—If the ag18 gregate amount of advance payments under section 

19 7527A for the taxable year exceed the amount of the 

20 credit allowed under this section for such taxable 

21 year (determined without regard to paragraph (1)), 

22 the tax imposed by this chapter for such taxable 

23 year shall be increased by the amount of such ex24 cess’’. 


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1 (c) ADVANCE PAYMENT OF CREDIT.—Chapter 77 of 

2 the Internal Revenue Code of 1986 is amended by insert3 ing after section 7527 the following new section: 

4 ‘‘SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT. 

5 ‘‘(a) IN GENERAL.—As soon as practicable and not 

6 later than 1 year after the date of the enactment of this 

7 section, the Secretary shall establish a program for mak8 ing advance payments of the credit allowed under sub9 section (a) of section 36C on a monthly basis (determined 

10 without regard to subsection (i)(1) of such section), or as 

11 frequently as the Secretary determines to be administra12 tively feasible, to taxpayers allowed such credit. 

13 ‘‘(b) LIMITATION.— 

14 ‘‘(1) IN GENERAL.—The Secretary may make 

15 payments under subsection (a) only to the extent 

16 that the total amount of such payments made to any 

17 taxpayer during the taxable year does not exceed an 

18 amount equal to the excess, if any, of— 

19 ‘‘(A) subject to paragraph (2), the amount 

20 determined under subsection (a) of section 36C 

21 with respect to such taxpayer (determined with22 out regard to subsection (i) of such section) for 

23 such taxable year, over 

24 ‘‘(B) the estimated tax imposed by subtitle 

25 A, as reduced by the credits allowable under 


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1 subparts A and C (with the exception of section 

2 36C) of such part IV, with respect to such tax3 payer for such taxable year, as determined in 

4 such manner as the Secretary deems appro5 priate. 

6 ‘‘(2) APPLICATION OF THRESHOLD AMOUNT

7 LIMITATION.—The program described in subsection 

8 (a) shall make reasonable efforts to apply the limita9 tion of section 36C(b) with respect to payments 

10 made under such program.’’. 

11 (d) CONFORMING AMENDMENTS.— 

12 (1) The table of sections for subpart A of part 

13 IV of subchapter A of chapter 1 of subtitle A of the 

14 Internal Revenue Code of 1986 is amended by strik15 ing the item relating to section 24. 

16 (2) The table of sections for subpart C of part 

17 IV of subchapter A of chapter 1 of subtitle A of 

18 such Code is amended by inserting after the item re19 lating to section 36B the following: 

‘‘Sec. 36C. Child tax credit.’’. 

20 (3) The table of sections for chapter 77 of such 

21 Code is amended by inserting after the item relating 

22 to section 7527 the following new item: 

‘‘Sec. 7527A. Advance payment of child tax credit.’’. 

23 (4) Subparagraph (B) of section 45R(f)(3) of 

24 such Code is amended to read as follows: 


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1 ‘‘(B) SPECIAL RULE.—Any amounts paid 

2 pursuant to an agreement under section 3121(l) 

3 (relating to agreements entered into by Amer4 ican employers with respect to foreign affiliates) 

5 which are equivalent to the taxes referred to in 

6 subparagraph (A) shall be treated as taxes re7 ferred to in such subparagraph.’’. 

8 (5) Section 152(f)(6)(B)(ii) of such Code is 

9 amended by striking ‘‘section 24’’ and inserting 

10 ‘‘section 36C’’. 

11 (6) Paragraph (26) of section 501(c) of such 

12 Code is amended in the flush matter at the end by 

13 striking ‘‘section 24(c))’’ and inserting ‘‘section 

14 36C(c))’’. 

15 (7) Section 6211(b)(4)(A) of such Code is 

16 amended— 

17 (A) by striking ‘‘24(d),’’, and 

18 (B) by inserting ‘‘36C(a),’’ after ‘‘36B,’’. 

19 (8) Section 6213(g)(2) of such Code is amend20 ed— 

21 (A) in subparagraph (I), by striking ‘‘sec22 tion 24(e)’’ and inserting ‘‘section 36C(f)’’, and 

23 (B) in subparagraph (L), by striking ‘‘24, 

24 or 32’’ and inserting ‘‘32, or 36C’’. 


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1 (9) Paragraph (2) of section 1324(b) of title 

2 31, United States Code, is amended by inserting 

3 ‘‘36C(a),’’ after ‘‘36B,’’. 

4 (e) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to taxable years beginning after 

6 December 31, 2019. 

7 SEC. 3. PAYMENTS TO POSSESSIONS. 

8 (a) MIRROR CODE POSSESSION.—The Secretary of 

9 the Treasury shall pay to each possession of the United 

10 States with a mirror code tax system amounts equal to 

11 the loss to that possession by reason of the application 

12 of section 36C of the Internal Revenue Code of 1986 (as 

13 added by section 2) with respect to taxable years begin14 ning after 2019. Such amounts shall be determined by the 

15 Secretary of the Treasury based on information provided 

16 by the government of the respective possession. 

17 (b) OTHER POSSESSIONS.—The Secretary of the 

18 Treasury shall pay to each possession of the United States 

19 which does not have a mirror code tax system amounts 

20 estimated by the Secretary of the Treasury as being equal 

21 to the aggregate benefits that would have been provided 

22 to residents of such possession by reason of the application 

23 of section 36C of such Code (as so added) for taxable 

24 years beginning after 2019 if a mirror code tax system 

25 had been in effect in such possession. The preceding senVerDate Sep 11 2014 18:53 Mar 21, 2019 Jkt 089200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\H1560.IH H1560

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1 tence shall not apply with respect to any possession of the 

2 United States unless such possession has a plan, which 

3 has been approved by the Secretary of the Treasury, under 

4 which such possession will promptly distribute such pay5 ments to the residents of such possession. 

6 (c) COORDINATION WITH CREDIT ALLOWED

7 AGAINST UNITED STATES INCOME TAXES.—No credit 

8 shall be allowed against United States income taxes for 

9 any taxable year under section 36C of the Internal Rev10 enue Code of 1986 (as so added) to any person— 

11 (1) to whom a credit is allowed against taxes 

12 imposed by the possession by reason of the amend13 ments made by this section for such taxable year, or 

14 (2) who is eligible for a payment under a plan 

15 described in subsection (b) with respect to such tax16 able year. 

17 (d) DEFINITIONS AND SPECIAL RULES.— 

18 (1) POSSESSION OF THE UNITED STATES.—For 

19 purposes of this section, the term ‘‘possession of the 

20 United States’’ includes the Commonwealth of Puer21 to Rico and the Commonwealth of the Northern 

22 Mariana Islands. 

23 (2) MIRROR CODE TAX SYSTEM.—For purposes 

24 of this section, the term ‘‘mirror code tax system’’ 

25 means, with respect to any possession of the United 


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1 States, the income tax system of such possession if 

2 the income tax liability of the residents of such pos3 session under such system is determined by ref4 erence to the income tax laws of the United States 

5 as if such possession were the United States. 

6 (3) TREATMENT OF PAYMENTS.—For purposes 

7 of section 1324(b)(2) of title 31, United States 

8 Code, the payments under this section shall be treat9 ed in the same manner as a refund due from the 

10 credit allowed under section 36C of the Internal 

11 Revenue Code of 1986. 

Æ 


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