Skip to main content
HR 106 117th Congress House Taxation Caribbean area Income tax credits Puerto Rico Tax treatment of families U.S. territories and protectorates

Child Tax Credit Equity for Puerto Rico Act

Introduced: January 4, 2021 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Jan 4, 2021
Referred to the House Committee on Ways and Means.
Jan 4, 2021
Introduced in House
 Ask about this bill AI · grounded in the bill text

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.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Child Tax Credit Equity for Puerto Rico Act of 2019

This bill (1) allows residents of Puerto Rico to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers, and (2) allows such residents 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 January 4, 2021

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Soto, Darren
Florida · Jan 4, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 106: Child Tax Credit Equity for Puerto Rico Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-106/
MLA
"H.R. 106: Child Tax Credit Equity for Puerto Rico Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-106/.
Bluebook (legal)
H.R. 106, 117th Cong. (2026), https://openamerica.io/bill/117-HR-106/.
Markdown link
[H.R. 106: Child Tax Credit Equity for Puerto Rico Act](https://openamerica.io/bill/117-HR-106/)
Report a problem