I 
118TH CONGRESS 
1ST SESSION H. R. 4520 
To amend the Internal Revenue Code of 1986 to establish a credit for 
hired critical employees and to make permanent certain expiring provi-
sions relating to the child tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 10, 2023 
Mr. JAMES (for himself, Mrs. CHAVEZ-DEREMER, and Mr. CISCOMANI) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
a credit for hired critical employees and to make perma-
nent certain expiring provisions relating to the child tax 
credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Reignite Hope Act of 
2023’’. 
SEC. 2. CREDIT FOR HIRED CRITICAL EMPLOYEES. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 25E the fol-
lowing new section: 
‘‘SEC. 25F. CREDIT FOR HIRED CRITICAL EMPLOYEES. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of a crit-
ical employee, there shall be allowed $3,500 as a credit 
against the tax imposed by this chapter. 
‘‘(b) CRITICAL EMPLOYEE.—For purposes of this 
section: 
‘‘(1) IN
GENERAL.—The term ‘critical em-
ployee’ means any of the following individuals whose 
employer certifies that such individual worked full- 
time for not less than 75 percent of the taxable year 
in such professional capacity and that such individ-
ual’s primary place of employment for the majority 
of hours worked during such taxable year is located 
in a qualified opportunity zone: 
‘‘(A) A healthcare professional. 
‘‘(B) A law enforcement officer (as such 
term is defined in section 806 of title I of the 
Omnibus Crime Control and Safe Streets Act of 
1968). 
‘‘(C) A member of a rescue squad or am-
bulance crew (as such term is defined in section 
806 of title I of the Omnibus Crime Control 
and Safe Streets Act of 1968). 
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‘‘(D) A firefighter (as such term is defined 
in section 806 of title I of the Omnibus Crime 
Control and Safe Streets Act of 1968). 
‘‘(E) an eligible child care provider or fam-
ily child care provider (as such terms are de-
fined in section 658P of the Child Care and De-
velopment Block Grant Act of 1990). 
‘‘(F) personal or home care aide (as such 
term is defined in section 2008 of the Social 
Security Act). 
‘‘(2) HEALTHCARE PROFESSIONAL.—The term 
‘healthcare professional’ means— 
‘‘(A) a certified nursing assistant, or 
‘‘(B) a licensed practical nurse or reg-
istered professional nurse. 
‘‘(3) The term ‘qualified opportunity zone’ 
means a census tract designated as a qualified op-
portunity zone under section 1400z–1(b)(1) as of 
the date of the enactment of this section. 
‘‘(c) SUNSET.—No credit shall be allowed under sub-
section (a) for any taxable year beginning after the date 
that is 3 years after the date of the enactment of this 
section.’’. 
(b) CLERICAL AMENDMENT.—The table of section 
for subpart A of part IV of subchapter A of chapter 1 
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of such Code is amended by inserting after the item relat-
ing to section 25E the following new item: 
‘‘Sec. 25F. Credit for hired critical employees.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this section. 
SEC. 3. PERMANENT EXTENSION AND MODIFICATION OF 
SPECIAL RULES FOR CHILD TAX CREDIT. 
(a) IN GENERAL.—Section 24 of the Internal Rev-
enue Code of 1986 is amended by striking subsections (a), 
(b), and (c) and inserting the following new subsections: 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to the sum of— 
‘‘(1) $3,500 for each qualifying child of the tax-
payer ($4,500 in the case of a qualifying child who 
has not attained age 6 as of the close of the cal-
endar year in which the taxable year of the taxpayer 
begins), and 
‘‘(2) in the case of any taxable year beginning 
before January 1, 2026, $500 for each qualifying 
dependent (other than a qualifying child) of the tax-
payer. 
‘‘(b) LIMITATION BASED ON ADJUSTED GROSS IN-
COME.—The amount of the credit allowable under sub-
section (a) shall be reduced (but not below zero) by $50 
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for each $1,000 (or fraction thereof) by which the tax-
payer’s modified adjusted gross income exceeds $400,000 
in the case of a joint return ($200,000 in any other case). 
For purposes of the preceding sentence, the term ‘‘modi-
fied adjusted gross income’’ means adjusted gross income 
increased by any amount excluded from gross income 
under section 911, 931, or 933. 
‘‘(c) QUALIFYING CHILD; QUALIFYING DEPEND-
ENT.—For purposes of this section— 
‘‘(1) QUALIFYING CHILD.—The term ‘qualifying 
child’ means any qualifying dependent of the tax-
payer— 
‘‘(A) who is a qualifying child (as defined 
in section 152(c)) of the taxpayer, 
‘‘(B) who has not attained age 18 at the 
close of the calendar year in which the taxable 
year of the taxpayer begins, and 
‘‘(C) whose name and social security num-
ber are included on the taxpayer’s return of tax 
for the taxable year. 
‘‘(2) QUALIFYING
DEPENDENT.—The 
term 
‘qualifying dependent’ means any dependent of the 
taxpayer (as defined in section 152 without regard 
to all that follows ‘resident of the United States’ in 
section 152(b)(3)(A)) whose name and TIN are in-
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cluded on the taxpayer’s return of tax for the tax-
able year. 
‘‘(3) SOCIAL
SECURITY
NUMBER
DEFINED.— 
For purposes of this subsection, the term ‘social se-
curity number’ means, with respect to a return of 
tax, a social security number issued to an individual 
by the Social Security Administration, but only if 
the social security number is issued— 
‘‘(A) to a citizen of the United States or 
pursuant to subclause (I) (or that portion of 
subclause (III) that relates to subclause (I)) of 
section 205(c)(2)(B)(i) of the Social Security 
Act, and 
‘‘(B) on or before the due date of filing 
such return.’’. 
(b) PORTION
OF CREDIT REFUNDABLE.—Section 
24(d)(1) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) by striking subparagraph (A) and inserting 
the following: 
‘‘(A) the credit which would be allowed 
under this section determined— 
‘‘(i) without regard to subsection 
(a)(2), and 
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‘‘(ii) without regard to this subsection 
(other than this subparagraph) and the 
limitation under section 26(a), or’’, and 
(2) in subparagraph (B), by striking ‘‘15 per-
cent of so much of the taxpayer’s earned income 
(within the meaning of section 32) which is taken 
into account in computing taxable income for the 
taxable year as exceeds $3,000’’ and inserting ‘‘15.3 
percent of the taxpayer’s earned income (within the 
meaning of section 32) which is taken into account 
in computing taxable income’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 24(e) of the Internal Revenue Code 
of 1986 is amended to read as follows: 
‘‘(e) TAXPAYER IDENTIFICATION REQUIREMENT.— 
No credit shall be allowed under this section if the identi-
fying number of the taxpayer was issued after the due date 
for filing the return of tax for the taxable year.’’. 
(2) Section 24 of such Code is amended by 
striking subsection (h). 
(d) REPEAL OF CERTAIN LATER ENACTED PROVI-
SIONS.— 
(1) Section 24 of the Internal Revenue Code of 
1986 is amended by striking subsections (i), (j), and 
(k). 
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(2) Chapter 77 of such Code is amended by 
striking section 7527A (and by striking the item re-
lating to section 7527A in the table of sections for 
such chapter). 
(3) Section 26(b)(2) of such Code is amended 
by inserting ‘‘and’’ at the end of subparagraph (X), 
by striking ‘‘, and’’ at the end of subparagraph (Y) 
and inserting a period, and by striking subparagraph 
(Z). 
(4) Section 3402(f)(1)(C) of such Code is 
amended by striking ‘‘section 24 (determined after 
application of subsection (j) thereof)’’ and inserting 
‘‘section 24(a)’’. 
(5) Section 6211(b)(4)(A) of such Code is 
amended— 
(A) by striking ‘‘24 by reason of sub-
sections (d) and (i)(1) thereof’’ and inserting 
‘‘24(d)’’, and 
(B) by striking ‘‘6428B, and 7527A’’ and 
inserting ‘‘and 6428B’’. 
(6) Section 1324(b)(2) of title 31, United 
States Code, is amended by striking ‘‘6431, or 
7527A’’ and inserting ‘‘or 6431’’. 
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(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2022. 
Æ 
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