PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Mackenzie, Ryan [R-PA-7] · R–PA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: May 7, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-18 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This proposal would change the federal child tax credit by replacing the $1,000 amount in the cited tax-code provision with $5,000 and deleting the subsection identified as income limitations. It would also remove related provisions and revise a rule for American Samoa. The changes would apply to tax years beginning after December 31, 2024.
(a) Increase in credit amount Section 24(a) of the Internal Revenue Code of 1986 is amended by striking $1,000 and inserting $5,000. (b) Removal of income limitations Section 24 of such Code is amended by striking subsection (b).
(ii) Application of section in event of absence of approved plan In the case of a taxable year with respect to which a plan is not approved under subparagraph (B), rules similar to the rules of paragraph (2) shall apply with respect to bona fide residents of American Samoa (within the meaning of section 937(a)).
(e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
The bill would replace $1,000 with $5,000 in section 24(a), the child tax credit provision. It would also delete section 24(b), under the heading “Removal of income limitations.” These are proposed changes to the cited statutory language; the supplied text does not reproduce the full eligibility rules.
1. Child tax credit improvements (a) Increase in credit amount Section 24(a) of the Internal Revenue Code of 1986 is amended by striking $1,000 and inserting $5,000. (b) Removal of income limitations Section 24 of such Code is amended by striking subsection (b).
The bill would delete subsections 24(i) and 24(j), along with paragraphs 24(h)(2) and 24(h)(3). The bill labels these changes as cleanup and related adjustments, but does not reproduce the provisions being deleted.
(c) Removal of deadwood (1) Section 24 of such Code is amended by striking subsections (i) and (j).
(d) Conforming amendments Section 24(h) of such Code is amended by striking paragraphs (2) and (3).
The bill would remove subparagraph 24(k)(2)(A) and the label and heading for subparagraph (B). It would also remove a phrase in section 24(k)(3)(A) concerning how the credit applies to qualifying residents of Puerto Rico. The surrounding statutory rules are not supplied.
(2) Section 24(k)(2) of such Code is amended— (A) by striking subparagraph (A), and (B) by striking (B) Application to taxable years after 2021..
(3) Section 24(k)(3)(A) of such Code is amended by striking and without regard to the application of this section to bona fide residents of Puerto Rico under subsection (i)(1).
For a tax year without a plan approved under section 24(k)(3)(B), the bill would require rules similar to those in paragraph (2) to apply to American Samoa residents who meet the residency definition in section 937(a). The supplied bill does not reproduce those rules, the plan requirements, or the residency definition.
(4) Section 24(k)(3)(C)(ii) of such Code is amended to read as follows: (ii) Application of section in event of absence of approved plan In the case of a taxable year with respect to which a plan is not approved under subparagraph (B), rules similar to the rules of paragraph (2) shall apply with respect to bona fide residents of American Samoa (within the meaning of section 937(a)).
The bill would repeal tax-code section 7527A and remove its entry from the chapter’s table of sections. The supplied text does not describe that section’s current operation.
(5) Chapter 77 of such Code is amended by striking section 7527A (and by striking the item relating to such section in the table of sections for such chapter).
All of these proposed amendments would apply to tax years beginning after December 31, 2024.
(e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
The official-actions snapshot updated May 7, 2025, records introduction in the House and referral to the House Committee on Ways and Means on February 18, 2025. This snapshot does not establish subsequent legislative action or enactment.
Source snapshot updated 2025-05-07T12:37:00Z. 2025-02-18: Referred to the House Committee on Ways and Means. 2025-02-18: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-18. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for a particular recipient or place was identified in the complete supplied introduced text. This conclusion does not establish the absence of earmarks in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow preferential carve-out or special exemption was identified in the complete supplied introduced text. This conclusion is limited by the missing statutory context and does not extend to other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: May 7, 2025. How PlainBill uses AI