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H.R. 1425

U.S. House•In House Committee

Summary

H.R. 1425, to amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes, was introduced in the House on Feb 18, 2025 by Rep. Ryan Mackenzie (R). It was referred to Ways And Means, and last saw action on Feb 18, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1425 has no co-sponsors and has not gone to a roll call.

hb1425/introduced-in-house.txt
119 HR 1425 IH: To amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes.
 U.S. House of Representatives
 2025-02-18
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 1425  IN THE HOUSE OF REPRESENTATIVES   February 18, 2025   Mr. Mackenzie  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 increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes.
1.
Child tax credit improvements
(a)
Increase in credit amount
 Section 24(a)  of the Internal Revenue Code of 1986 is amended by striking  $1,000  and inserting  $5,000 .
(b)
Removal of income limitations
Section 24 of such Code is amended by striking subsection (b).
(c)
Removal of deadwood
(1)
Section 24 of such Code is amended by striking subsections (i) and (j).
(2)
Section 24(k)(2) of such Code is amended—
(A)
by striking subparagraph (A), and
(B)
by striking  (B)
Application to taxable years after 2021.  .
(3)
Section 24(k)(3)(A) of such Code is amended by striking  and without regard to the application of this section to bona fide residents of Puerto Rico under subsection (i)(1) .
(4)
Section 24(k)(3)(C)(ii) of such Code is amended to read as follows:
(ii)
Application of section in event of absence of approved plan
In the case of a taxable year with respect to which a plan is not approved under subparagraph (B), rules similar to the rules of paragraph (2) shall apply with respect to bona fide residents of American Samoa (within the meaning of section 937(a)).
 .
(5)
Chapter 77 of such Code is amended by striking section 7527A (and by striking the item relating to such section in the table of sections for such chapter).
(d)
Conforming amendments
Section 24(h) of such Code is amended by striking paragraphs (2) and (3).
(e)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-18
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes.

Sponsors

Rep. Ryan Mackenzie (R) sponsors H.R. 1425 alone.

Committees

H.R. 1425 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 18, 2025 · 1,160 Bills

Actions

H.R. 1425 has taken 2 actions since Feb 18, 2025.

ChamberAction
Feb 18, 2025
House
Introduced in House
Feb 18, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1425 has not gone to a roll call.

Titles

H.R. 1425 goes by 2 titles.

  • To amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes. — Official Title as Introduced
  • To amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes. — Display Title

Classification

The Congressional Research Service files H.R. 1425 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1425’s is Taxation.

hr1425/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com