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Child Tax Credit Equity for Puerto Rico Residents

This act aims to provide residents of Puerto Rico with the same Child Tax Credit benefits as other parts of the United States. This means families in Puerto Rico with one or two children will be eligible for the refundable portion of the credit, similar to families with three or more children. These changes could increase financial support for many families in Puerto Rico, improving their economic situation.
Key points
Puerto Rico residents will have equal access to the refundable portion of the child tax credit, similar to other U.S. citizens.
Families in Puerto Rico with one or two children will now be eligible for the refundable credit, which was previously only available to families with three or more children.
The changes apply to tax years beginning after December 31, 2020.
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Expired
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Additional Information
Print number: 117_HR_106
Sponsor: Resident Commissioner González-Colón, Jenniffer [R-PR-At Large]
Process start date: 2021-01-04
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Child Tax Credit Equity for Puerto Rico Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_106.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-01-04.

What are the main provisions?

Key points include:

  • Puerto Rico residents will have equal access to the refundable portion of the child tax credit, similar to other U.S. citizens.
  • Families in Puerto Rico with one or two children will now be eligible for the refundable credit, which was previously only available to families with three or more children.
  • The changes apply to tax years beginning after December 31, 2020.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Resident Commissioner González-Colón, Jenniffer [R-PR-At Large].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-27.

CATEGORIES

Taxes Family Benefits