I 
112TH CONGRESS 
2D SESSION 
H. R. 6181 
To amend the Internal Revenue Code of 1986 to extend certain improvements 
in the child tax credit and the earned income tax credit, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 24, 2012 
Mr. NEAL
(for himself, Mr. LEVIN, Mr. RANGEL, Mr. STARK, Mr. 
MCDERMOTT, Mr. LEWIS of Georgia, Mr. BECERRA, Mr. DOGGETT, Mr. 
LARSON of Connecticut, Mr. BLUMENAUER, Mr. PASCRELL, Ms. BERK-
LEY, and Mr. CROWLEY) 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 extend 
certain improvements in the child tax credit and the 
earned income tax credit, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXTENSION OF CERTAIN IMPROVEMENTS IN 
THE CHILD TAX CREDIT. 
(a) EXTENSION OF 2009 IMPROVEMENTS.—Section 
24(d)(4) of the Internal Revenue Code of 1986 is amend-
ed— 
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(1) by striking ‘‘AND 2012’’ in the heading and 
inserting ‘‘2012, AND 2013’’, and 
(2) by striking ‘‘or 2012’’ and inserting ‘‘2012, 
or 2013’’. 
(b) EXTENSION
OF
2001 AND
2003 IMPROVE-
MENTS.—In the case of the amendments made by section 
201 of the Economic Growth and Tax Relief Reconcili-
ation Act of 2001, section 901 of the Economic Growth 
and Tax Relief Reconciliation Act of 2001 shall be applied 
by substituting ‘‘December 31, 2013’’ for ‘‘December 31, 
2012’’ the first place it appears. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2012. 
SEC. 2. EXTENSION OF CERTAIN IMPROVEMENTS IN THE 
EARNED INCOME TAX CREDIT. 
(a) EXTENSION OF 2009 IMPROVEMENTS.—Section 
32(b)(3) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) by striking ‘‘AND 2012’’ in the heading and 
inserting ‘‘2012, AND 2013’’, and 
(2) by striking ‘‘or 2012’’ and inserting ‘‘2012, 
or 2013’’. 
(b) EXTENSION OF 2001 IMPROVEMENTS.—In the 
case of the amendments made by section 303 of the Eco-
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nomic Growth and Tax Relief Reconciliation Act of 2001, 
section 901 of such Act shall be applied by substituting 
‘‘December 31, 2013’’ for ‘‘December 31, 2012’’ the first 
place it appears. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2012. 
SEC. 3. TEMPORARY EXTENSION OF RULE DISREGARDING 
REFUNDS IN THE ADMINISTRATION OF FED-
ERAL PROGRAMS AND FEDERALLY ASSISTED 
PROGRAMS. 
(a) IN GENERAL.—Subsection (b) of section 6409 of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘December 31, 2012’’ and inserting ‘‘December 31, 
2013’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts received after Decem-
ber 31, 2012. 
Æ 
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