What is the official ID of this bill?

The official print number for this legislation is HR 106.

When did the legislative process begin?

The process officially started on 2021-01-04.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/117/bills/hr106/BILLS-117hr106ih.htm

Is this summary verified?

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

Who is the primary sponsor?

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

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

What is the latest detailed status?

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

Analysis and Potential Impact of HR 106

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

Child Tax Credit Equity for Puerto Rico Residents

Q: 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.

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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Additional Information

Child Tax Credit Equity for Puerto Rico Act

Print number: HR 106

Sponsor: Resident Commissioner González-Colón, Jenniffer [R-PR-At Large]

Process start date: 2021-01-04

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

Summarized by: gemini-2.5-flash-preview-05-20

Source data: api.congress.gov

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Child Tax Credit Equity for Puerto Rico Residents

Key Questions about Child Tax Credit Equity for Puerto Rico Residents