Child Tax Credit Restoration Act of 2014

Child Tax Credit Restoration Act of 2014 - Amends the Internal Revenue Code, with respect to the child tax credit, to increase, in taxable years beginning in 2014 or 2015: (1) the maximum amount of such credit per child to $2,000, and (2) the rate of the refundable portion of such credit from 15% to 30% of earned income.