Child Tax Credit Improvement Act
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Child Tax Credit Improvement Act
This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) allow taxpayers an increased $3,600 tax credit for each young child under the age of six (young child tax credit), subject to specified limitations based on adjusted gross income; (2) require the Department of the Treasury to establish a program to make advance payments of the young child tax credit; (3) modify the refundable portion of the child tax credit; and (4) require annual inflation adjustments for both the child tax credit and the young child tax credit.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 821: Child Tax Credit Improvement Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-821/
"H.R. 821: Child Tax Credit Improvement Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-821/.
H.R. 821, 115th Cong. (2026), https://openamerica.io/bill/115-HR-821/.
[H.R. 821: Child Tax Credit Improvement Act](https://openamerica.io/bill/115-HR-821/)