The Child Tax Credit [electronic resource] : Current Law and Legislative History.
- [S.l] : [s.n.], 2014.
- Government document
1 online resource (1 online resource (27 p), digital, PDF file)
- This report is one in a series of updates. For the most recent coverage of this report series, please see 14-R4-1873a in the 2014 issue.
Explains child tax credit enacted by P.L. 105-34, the Taxpayer Relief Act of 1997, to provide Federal income tax credit for families with qualifying children under the age of 17. Follows evolution of tax credit up through P.L. 112-240, the American Taxpayer Relief Act, which extended existing child tax credit provisions for five years through the end of 2017. Reviews selected legislative proposals in the 113th Congress to expand the child tax credit for certain taxpayers, and to modify the taxpayer identification number requirements of either that taxpayer or the child in order to claim the credit.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2014). Reuse except for individual research requires license from ProQuest, LLC.
- Other format:
- Microfiche version: Library of Congress. Government Division. Child Tax Credit
- Access Restriction:
- Restricted for use by site license.
|Location||Notes||Your Loan Policy|
|Description||Status||Barcode||Your Loan Policy|