To amend the Internal Revenue Code of 1986 to extend certain improvements in the child tax credit and the earned income tax credit, and for other purposes.

Amends the Internal Revenue Code to extend through 2013: (1) the increase in the refundable portion of the child tax credit, (2) the increased percentage of the earned income tax credit for taxpayers with three or more qualifying children, and (3) the disregard of tax refunds in determining eligibility for means tested federal programs.

Extends through 2013 provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to the child tax credit and the earned income tax credit.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6181 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6181

     To amend the Internal Revenue Code of 1986 to extend certain 
improvements in the child tax credit and the earned income tax credit, 
                        and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 24, 2012

Mr. Neal (for himself, Mr. Levin, Mr. Rangel, Mr. Stark, Mr. McDermott, 
     Mr. Lewis of Georgia, Mr. Becerra, Mr. Doggett, Mr. Larson of 
    Connecticut, Mr. Blumenauer, Mr. Pascrell, Ms. Berkley, and Mr. 
   Crowley) 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 extend certain 
improvements in the child tax credit and the earned income tax credit, 
                        and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF CERTAIN IMPROVEMENTS IN THE CHILD TAX CREDIT.

    (a) Extension of 2009 Improvements.--Section 24(d)(4) of the 
Internal Revenue Code of 1986 is amended--
            (1) by striking ``and 2012'' in the heading and inserting 
        ``2012, and 2013'', and
            (2) by striking ``or 2012'' and inserting ``2012, or 
        2013''.
    (b) Extension of 2001 and 2003 Improvements.--In the case of the 
amendments made by section 201 of the Economic Growth and Tax Relief 
Reconciliation Act of 2001, section 901 of the Economic Growth and Tax 
Relief Reconciliation Act of 2001 shall be applied by substituting 
``December 31, 2013'' for ``December 31, 2012'' the first place it 
appears.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2012.

SEC. 2. EXTENSION OF CERTAIN IMPROVEMENTS IN THE EARNED INCOME TAX 
              CREDIT.

    (a) Extension of 2009 Improvements.--Section 32(b)(3) of the 
Internal Revenue Code of 1986 is amended--
            (1) by striking ``and 2012'' in the heading and inserting 
        ``2012, and 2013'', and
            (2) by striking ``or 2012'' and inserting ``2012, or 
        2013''.
    (b) Extension of 2001 Improvements.--In the case of the amendments 
made by section 303 of the Economic Growth and Tax Relief 
Reconciliation Act of 2001, section 901 of such Act shall be applied by 
substituting ``December 31, 2013'' for ``December 31, 2012'' the first 
place it appears.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2012.

SEC. 3. TEMPORARY EXTENSION OF RULE DISREGARDING REFUNDS IN THE 
              ADMINISTRATION OF FEDERAL PROGRAMS AND FEDERALLY ASSISTED 
              PROGRAMS.

    (a) In General.--Subsection (b) of section 6409 of the Internal 
Revenue Code of 1986 is amended by striking ``December 31, 2012'' and 
inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts received after December 31, 2012.
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