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
Rescom. Hernández, Pablo [D-PR-At Large] · D–PR
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: Sep 19, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-27 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.
The proposed Child Tax Credit Relief for Puerto Rican Families Act would change rules for the refundable child tax credit—the portion families can receive as a refund. In the provision concerning Puerto Rico residents, it would add “or section 933” after a tax-code reference to section 112. It would also change how a Social Security tax definition applies to refund calculations by inserting “twice” before one referenced amount and deleting “50 percent of” wherever it appears in that definition. Both changes would apply to tax years beginning after December 31, 2024. Without the referenced law, the supplied text does not establish resulting eligibility or dollar changes, or that a family's credit would double.
This Act may be cited as the Child Tax Credit Relief for Puerto Rican Families Act.
2. Equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit (a) In general Section 24(d)(1) of the Internal Revenue Code of 1986 is amended by inserting or section 933 after section 112. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024.
3. Definition of Social Security taxes for purposes of calculating portion of credit refundable
(iii) subsection (d)(2)(A) shall be applied— (I) in clause (i), by inserting twice before the amount, and (II) by striking 50 percent of each place it appears.
The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2024.
Section 2 would add “or section 933” after the reference to section 112 in Internal Revenue Code section 24(d)(1). This is the proposed change addressing Puerto Rico residents’ refundable child tax credit treatment. It would apply to tax years beginning after December 31, 2024.
2. Equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit (a) In general Section 24(d)(1) of the Internal Revenue Code of 1986 is amended by inserting or section 933 after section 112. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024.
Section 3 would add an instruction to Internal Revenue Code section 24(k)(2)(B) changing how the Social Security tax definition in section 24(d)(2)(A) applies: insert “twice” before “the amount” in clause (i), and remove “50 percent of” wherever it appears. These changes would apply to tax years beginning after December 31, 2024. These textual edits do not by themselves establish that a family's credit would double.
3. Definition of Social Security taxes for purposes of calculating portion of credit refundable (a) In general Section 24(k)(2)(B) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and , and by adding at the end the following new clause: (iii) subsection (d)(2)(A) shall be applied— (I) in clause (i), by inserting twice before the amount, and (II) by striking 50 percent of each place it appears. . (b) Effective date The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2024.
The supplied official-actions snapshot, updated September 19, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 27, 2025.
Source snapshot updated 2026-09-19T23:14:28Z. 2025-02-27: Referred to the House Committee on Ways and Means. 2025-02-27: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-27. 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 is identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials, or an amendment's attachment history.
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 particular recipients or places is identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or formal earmark status in 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 is identified in the complete supplied introduced text under the review definition. Express coverage of a program's intended beneficiaries or equal access to generally available benefits does not alone establish preferential treatment. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Sep 19, 2026. How PlainBill uses AI