To amend the Internal Revenue Code of 1986 to make residents of Puerto Rico with one child or two children eligible for the refundable portion of the child tax credit.
Child Tax Credit Equality for Puerto Rico Act of 2011 - Amends the Internal Revenue Code to make residents of Puerto Rico with less than three children eligible for the refundable portion of the child tax credit. Requires a phase-in of the full credit amount between 2011 and 2015.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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