I 

113TH CONGRESS 

1ST SESSION H. R. 769 

To amend the Internal Revenue Code of 1986 to permanently extend the 

lower threshold for the refundable portion of the child tax credit and 

to adjust the credit amount for inflation. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 15, 2013 

Ms. DELAURO (for herself, Mr. NEAL, Mr. ANDREWS, Mr. BECERRA, Mr. 

BLUMENAUER, Ms. BONAMICI, Ms. BROWN of Florida, Ms. BROWNLEY

of California, Mr. CAPUANO, Mr. CARSON of Indiana, Mr. CICILLINE, Ms. 

CLARKE, Mr. CLYBURN, Mr. CONYERS, Mr. COURTNEY, Mr. CROWLEY, 

Mr. CUELLAR, Mr. CUMMINGS, Mr. DEFAZIO, Mr. DOGGETT, Ms. 

EDWARDS, Mr. ELLISON, Ms. ESHOO, Mr. FATTAH, Ms. FUDGE, Mr. 

GENE GREEN of Texas, Mr. GRIJALVA, Mr. HONDA, Mr. HOYER, Mr. 

ISRAEL, Mr. JOHNSON of Georgia, Mr. HIMES, Ms. KAPTUR, Mr. KILDEE, Mr. LANGEVIN, Mr. LARSON of Connecticut, Ms. LEE of California, 

Mr. LEVIN, Mr. LEWIS, Ms. LOFGREN, Mrs. LOWEY, Mr. BEN RAY

LUJA ́N of New Mexico, Mrs. CAROLYN B. MALONEY of New York, Ms. 

MATSUI, Mr. MCDERMOTT, Mr. MCGOVERN, Ms. MENG, Mr. GEORGE

MILLER of California, Ms. MOORE, Mr. MORAN, Mr. NADLER, Mr. PASCRELL, Ms. PINGREE of Maine, Mr. POCAN, Mr. PRICE of North Carolina, Mr. RANGEL, Ms. ROYBAL-ALLARD, Mr. SABLAN, Ms. LINDA T. 

SA ́NCHEZ of California, Ms. SCHAKOWSKY, Ms. SCHWARTZ, Mr. 

SERRANO, Ms. SEWELL of Alabama, Ms. SHEA-PORTER, Ms. SLAUGHTER, Ms. SPEIER, Mr. TAKANO, Mr. TIERNEY, Mr. TONKO, Ms. WATERS, 

Mr. WAXMAN, Mr. WELCH, and Mrs. DAVIS of California) 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 permanently 

extend the lower threshold for the refundable portion 


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of the child tax credit and to adjust the credit amount 

for inflation. 

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 ‘‘Child Tax Credit Per5 manency Act of 2013’’. 

6 SEC. 2. MODIFICATIONS OF THE CHILD TAX CREDIT. 

7 (a) PERMANENT EXTENSION.— 

8 (1) IN GENERAL.—Clause (i) of section 

9 24(d)(1)(B) of the Internal Revenue Code of 1986 

10 is amended by striking ‘‘$10,000’’ and inserting 

11 ‘‘$3,000’’. 

12 (2) CONFORMING AMENDMENTS.—Section 

13 24(d) of such Code is amended by striking para14 graphs (3) and (4). 

15 (b) INFLATION ADJUSTMENT.—Section 24 of such 

16 Code is amended by adding at the end the following new 

17 subsection: 

18 ‘‘(g) INFLATION ADJUSTMENT.—In the case of any 

19 taxable year beginning in a calendar year after 2013, the 

20 $1,000 amount contained in subsection (a) shall be in21 creased by an amount equal to— 

22 ‘‘(1) such dollar amount, multiplied by 

23 ‘‘(2) the cost-of-living adjustment determined 

24 under section 1(f)(3) for the calendar year in which 


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1 the taxable year begins, determined by substituting 

2 ‘calendar year 2012’ for ‘calendar year 1992’ in sub3 paragraph (B) thereof. 

4 Any increase determined under the preceding sentence 

5 shall be rounded to the nearest multiple of $50.’’. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to taxable years beginning after 

8 December 31, 2012. 

Æ 


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