H.R. 1697

Summary

H.R. 1697, the Child Tax Credit Relief for Puerto Rican Families Act, was introduced in the House on Feb 27, 2025 by Rep. Pablo Jose Hernandez (D) with 1 co-sponsor. It was referred to Ways And Means, and last saw action on Feb 27, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1697 has 1 co-sponsor.

119 HR 1697 IH: Child Tax Credit Relief for Puerto Rican Families Act
 U.S. House of Representatives
 2025-02-27
 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. 1697  IN THE HOUSE OF REPRESENTATIVES   February 27, 2025   Mr. Hernández  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 provide equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit.
1.
Short title
This Act may be cited as the   Child Tax Credit Relief for Puerto Rican Families Act  .
2.
Equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit
(a)
In general
 Section 24(d)(1)  of the Internal Revenue Code of 1986 is amended by inserting  or section 933  after  section 112 .
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2024.
3.
Definition of Social Security taxes for purposes of calculating portion of credit refundable
(a)
In general
 Section 24(k)(2)(B)  of the Internal Revenue Code of 1986 is amended by striking  and  at the end of clause (i), by striking the period at the end of clause (ii) and inserting  , and  , and by adding at the end the following new clause:
(iii)
subsection (d)(2)(A) shall be applied—
(I)
in clause (i), by inserting  twice  before  the amount , and
(II)
by striking  50 percent of  each place it appears.
 .
(b)
Effective date
The amendments made by subsection (a) 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.

To amend the Internal Revenue Code of 1986 to provide equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit.

Sponsors

Rep. Pablo Jose Hernandez (D) sponsors H.R. 1697, and 1 member has co-sponsored it.

Pablo Jose Hernandez

Rep. · D–PR · Sponsor

Introduced Feb 27, 2025

John Larson

Rep. · D–CT-1 · Co-sponsor

Joined Apr 16, 2026

Show 2 of 2 rows

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Committees

H.R. 1697 went before 1 committee: Ways and Means.

Ways and Means

Ways and Means

Referred To · Feb 27, 2025 · 1,160 Bills

Actions

H.R. 1697 has taken 2 actions since Feb 27, 2025.

Votes

H.R. 1697 has not gone to a roll call.

Titles

H.R. 1697 goes by 3 titles, 1 of them short titles.

• Child Tax Credit Relief for Puerto Rican Families Act — Display Title
• Child Tax Credit Relief for Puerto Rican Families Act — Short Title(s) as Introduced
• To amend the Internal Revenue Code of 1986 to provide equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit. — Official Title as Introduced

Lobbying

1 client hired 1 firm and 6 registered lobbyists who named H.R. 1697 in 2 quarterly filings, 2025. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Agriculture, Environment/Superfund, Labor Issues/Antitrust/Workplace, Taxation/Internal Revenue Code, Telecommunications, Transportation, Trade (domestic/foreign), Defense.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files H.R. 1697 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1697’s is Taxation.

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1697, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 39 (Thursday, February 27, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. HERNANDEZ:H.R. 1697.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8[Page H919]

Source: congress.gov · legiscan.com