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HR 798 115th Congress House Taxation Caribbean area Income tax credits Income tax exclusion Puerto Rico Tax treatment of families

Child Tax Credit Equity for Puerto Rico Act of 2017

Introduced: December 7, 2017 See on congress.gov
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 1, 2017
Referred to the House Committee on Ways and Means.
Feb 1, 2017
Introduced in House
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 Plain-English summary Congressional Research Service

Child Tax Credit Equity for Puerto Rico Act of 2017

This bill amends the Internal Revenue Code, with respect to the refundable portion of the child tax credit, to: (1) allow residents of Puerto Rico to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers, and (2) allow residents of Puerto Rico with one or two children to claim the refundable portion of the credit on the same basis as residents with three or more children.

What's happening now February 1, 2017

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1
Duffy, Sean
· Dec 7, 2017
MacArthur, Thomas
· Oct 19, 2017
 D
Soto, Darren
Florida · Jun 16, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 798: Child Tax Credit Equity for Puerto Rico Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-798/
MLA
"H.R. 798: Child Tax Credit Equity for Puerto Rico Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-798/.
Bluebook (legal)
H.R. 798, 115th Cong. (2026), https://openamerica.io/bill/115-HR-798/.
Markdown link
[H.R. 798: Child Tax Credit Equity for Puerto Rico Act of 2017](https://openamerica.io/bill/115-HR-798/)
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