II 

116TH CONGRESS 

1ST SESSION S. 2490 

To amend the Internal Revenue Code of 1986 to make permanent certain 

changes made by Public Law 115–97 to the child tax credit. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 17, 2019 

Ms. MCSALLY (for herself, Ms. ERNST, Mr. BRAUN, and Mr. SCOTT of Florida) introduced the following bill; which was read twice and referred to 

the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

permanent certain changes made by Public Law 115– 

97 to the child tax credit. 

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 Ex5 tension Act’’. 


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•S 2490 IS

1 SEC. 2. PERMANENT INCREASE AND MODIFICATION OF 

2 CHILD TAX CREDIT. 

3 (a) INCREASE IN CREDIT AMOUNT.—Section 24(a) of 

4 the Internal Revenue Code of 1986 is amended by striking 

5 ‘‘$1,000’’ and inserting ‘‘$2,000’’. 

6 (b) LIMITATION.—Paragraph (2) of section 24(b) of 

7 the Internal Revenue Code of 1986 is amended to read 

8 as follows: 

9 ‘‘(2) THRESHOLD AMOUNT.—For purposes of 

10 paragraph (1), the term ‘threshold amount’ means— 

11 ‘‘(A) $400,000 in the case of a joint re12 turn, and 

13 ‘‘(B) $200,000 in any other case.’’. 

14 (c) PARTIAL CREDIT ALLOWED FOR CERTAIN

15 OTHER DEPENDENTS.—Subsection (h) of section 24 of 

16 the Internal Revenue Code of 1986 is amended to read 

17 as follows: 

18 ‘‘(h) PARTIAL CREDIT ALLOWED FOR CERTAIN

19 OTHER DEPENDENTS.— 

20 ‘‘(1) IN GENERAL.—The credit determined 

21 under subsection (a) shall be increased by $500 for 

22 each dependent of the taxpayer (as defined in sec23 tion 7706) other than a qualifying child described in 

24 subsection (c). 

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

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


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•S 2490 IS

1 individual who would not be a dependent if subpara2 graph (A) of section 7706(b)(3) were applied with3 out regard to all that follows ‘resident of the United 

4 States’. 

5 ‘‘(3) CERTAIN QUALIFYING CHILDREN.—In the 

6 case of any qualifying child with respect to whom a 

7 credit is not allowed under this section by reason of 

8 subsection (e)(1), such child shall be treated as a de9 pendent to whom subparagraph (A) applies.’’. 

10 (d) MAXIMUM AMOUNT OF REFUNDABLE CREDIT.— 

11 Subsection (d) of section 24 of the Internal Revenue Code 

12 of 1986 is amended by inserting after paragraph (3) the 

13 following new paragraph: 

14 ‘‘(4) LIMITATION.— 

15 ‘‘(A) IN GENERAL.—The amount deter16 mined under paragraph (1)(A) with respect to 

17 any qualifying child shall not exceed $1,400, 

18 and such paragraph shall be applied without re19 gard to subsection (h). 

20 ‘‘(B) ADJUSTMENT FOR INFLATION.—In 

21 the case of a taxable year beginning after 2018, 

22 the $1,400 amount in subparagraph (A) shall 

23 be increased by an amount equal to— 

24 ‘‘(i) such dollar amount, multiplied by 


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•S 2490 IS

1 ‘‘(ii) the cost-of-living adjustment de2 termined under section 1(f)(3) for the cal3 endar year in which the taxable year be4 gins, determined by substituting ‘2017’ for 

5 ‘2016’ in subparagraph (A)(ii) thereof. 

6 If any increase under this clause is not a mul7 tiple of $100, such increase shall be rounded to 

8 the next lowest multiple of $100.’’. 

9 (e) EARNED INCOME THRESHOLD FOR REFUNDABLE

10 CREDIT.—Section 24(d)(1)(B) of the Internal Revenue 

11 Code of 1986 is amended by striking ‘‘$3,000’’ and insert12 ing ‘‘$2,500’’. 

13 (f) SOCIAL SECURITY NUMBER REQUIRED.—Para14 graph (1) of section 24(e) of the Internal Revenue Code 

15 of 1986 is amended to read as follows: 

16 ‘‘(1) QUALIFYING CHILD SOCIAL SECURITY

17 NUMBER REQUIREMENT.—No credit shall be allowed 

18 under this section to a taxpayer with respect to any 

19 qualifying child unless the taxpayer includes the 

20 name and social security number of such child on 

21 the return of tax for the taxable year. For purposes 

22 of the preceding sentence, the term ‘social security 

23 number’ means a social security number issued to an 

24 individual by the Social Security Administration, but 

25 only if the social security number is issued— 


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•S 2490 IS

1 ‘‘(A) to a citizen of the United States or 

2 pursuant to subclause (I) (or that portion of 

3 subclause (III) that relates to subclause (I)) of 

4 section 205(c)(2)(B)(i) of the Social Security 

5 Act, and 

6 ‘‘(B) before the due date for such return.’’. 

7 (g) EFFECTIVE DATE.—The amendments made by 

8 this section shall take effect as if included in the enact9 ment of section 11022 of Public Law 115–97. 

Æ 


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