I 

115TH CONGRESS 

2D SESSION H. R. 5903 

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 HOUSE OF REPRESENTATIVES 

MAY 22, 2018 

Mr. SMITH of Missouri (for himself, Mr. BLUM, Mrs. HANDEL, Ms. TENNEY, 

Mr. MAST, Mr. BARR, Mrs. LOVE, Mr. HURD, Mr. TAYLOR, Mr. 

VALADAO, Mr. BUDD, Mr. BISHOP of Michigan, and Mr. CURBELO of 

Florida) 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 

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 ‘‘Permanent Tax Relief 

5 for Working Families Act’’. 


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1 SEC. 2. INCREASE IN AND MODIFICATION OF CHILD TAX 

2 CREDIT. 

3 (a) IN GENERAL.—Section 24 of the Internal Rev4 enue Code of 1986 is amended— 

5 (1) by amending subsection (a) to read as fol6 lows: 

7 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al8 lowed as a credit against the tax imposed by this chapter 

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

10 ‘‘(1) $2,000 for each qualifying child of the tax11 payer, and 

12 ‘‘(2) $500 for each dependent of the taxpayer 

13 (as defined in section 152, without regard to all that 

14 follows ‘resident of the United States’ in section 

15 152(b)(3)(A)) other than a qualifying child.’’, 

16 (2) in subsection (b)— 

17 (A) by striking ‘‘the threshold amount’’ in 

18 paragraph (1) and inserting ‘‘$400,000 in the 

19 case of a joint return ($200,000 in any other 

20 case)’’, 

21 (B) by striking paragraph (2), and 

22 (C) by striking ‘‘LIMITATIONS’’ and all 

23 that follows through ‘‘The amount’’ and insert24 ing ‘‘LIMITATION BASED ON ADJUSTED GROSS

25 INCOME.—The amount’’, 


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1 (3) in subsection (d)(1)(A), by striking all that 

2 follows ‘‘under this section’’ and inserting the fol3 lowing: ‘‘determined— 

4 ‘‘(i) by substituting ‘$1,400’ for 

5 ‘$2,000’ in subsection (a)(1), 

6 ‘‘(ii) without regard to subsection 

7 (a)(2), and 

8 ‘‘(iii) without regard to this subsection 

9 and the limitation under section 26(a).’’, 

10 (4) in subsection (d)(1)(B)(i), by striking 

11 ‘‘$3,000’’ and inserting ‘‘$2,500’’, 

12 (5) by inserting after subsection (d)(2) the fol13 lowing new paragraph: 

14 ‘‘(3) ADJUSTMENT FOR INFLATION.—In the 

15 case of a taxable year beginning after 2018, the 

16 $1,400 amount in paragraph (1)(A) shall be in17 creased by an amount equal to— 

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

19 ‘‘(B) the cost-of-living adjustment deter20 mined under section 1(f)(3) for the calendar 

21 year in which the taxable year begins, deter22 mined by substituting ‘2017’ for ‘2016’ in sub23 paragraph (A)(ii) thereof. 


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1 If any increase under this paragraph is not a mul2 tiple of $100, such increase shall be rounded to the 

3 next lowest multiple of $100.’’, 

4 (6) by amending subsection (e) to read as fol5 lows: 

6 ‘‘(e) IDENTIFICATION REQUIREMENTS.— 

7 ‘‘(1) TAXPAYER.—No credit shall be allowed 

8 under this section if the identifying number of the 

9 taxpayer was issued after the due date for filing the 

10 return for the taxable year. 

11 ‘‘(2) QUALIFYING CHILD.— 

12 ‘‘(A) IN GENERAL.—No credit shall be al13 lowed under this section to a taxpayer with re14 spect to any qualifying child unless the taxpayer 

15 includes the social security number of such 

16 child on the return of tax for the taxable year. 

17 ‘‘(B) SOCIAL SECURITY NUMBER DE18 FINED.—For purposes of this subsection, the 

19 term ‘social security number’ means a social se20 curity number issued to an individual by the 

21 Social Security Administration, but only if the 

22 social security number is issued— 

23 ‘‘(i) to a citizen of the United States 

24 or pursuant to subclause (I) (or that por25 tion of subclause (III) that relates to subVerDate Sep 11 2014 23:58 May 29, 2018 Jkt 079200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H5903.IH H5903

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1 clause (I)) of section 205(c)(2)(B)(i) of the 

2 Social Security Act, and 

3 ‘‘(ii) before the due date for such re4 turn. 

5 ‘‘(C) TREATMENT OF QUALIFYING CHIL6 DREN DISALLOWED CREDIT.—In the case of 

7 any qualifying child with respect to whom a 

8 credit is not allowed under this section by rea9 son of subparagraph (A), such child shall be 

10 treated as a dependent to whom subsection 

11 (a)(2) applies.’’, and 

12 (7) by striking subsection (h). 

13 (b) EFFECTIVE DATE.—The amendments made by 

14 this section shall take effect as if included in the enact15 ment of section 11022 of Public Law 115–97. 

Æ 


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