A bill to amend the Internal Revenue Code of 1986 to accelerate the increase in the child tax credit and to expand refundability of such credit, and for other purposes.

Amends the Internal Revenue Code, with respect to the child care credit to: (1) revise refundability criteria; (2) accelerate the increase to a $1,000 credit; and (3) increase a qualifying child's age to 19 years old.