26 U.S.C. 24: Child tax credit

2021

• Pub. L. 117–2, §9611(a), added subsec. (i). (American Rescue Plan Act of 2021) Law text · (i)
• Pub. L. 117–2, §9611(b)(2), added subsec. (j). (American Rescue Plan Act of 2021) Law text · (j)
• Pub. L. 117–2, §9612(a), added subsec. (k). (American Rescue Plan Act of 2021) Law text · (k)

2018

• Pub. L. 115–141, §401(a)(3), redesignated par. (5) as (3). (Consolidated Appropriations Act, 2018) Law text · (d), (5)
• Pub. L. 115–141, §101(i)(1), substituted "taxpayer identification number" for "identifying number". (Consolidated Appropriations Act, 2018) Law text · (e)

2017

• Pub. L. 115–97 added subsec. (h). Law text · (h)

2015

• Pub. L. 114–113, §101(a), substituted "$3,000" for "$10,000". (Consolidated Appropriations Act, 2016) Law text · (d)
• Pub. L. 114–113, §101(b), struck out pars. (3) and (4) which related to inflation adjustment and special rule for certain years, respectively. (Consolidated Appropriations Act, 2016) Law text · (d), (4)
• Pub. L. 114–27 added par. (5). (Trade Preferences Extension Act of 2015) Law text · (d)
• Pub. L. 114–113, §205(a), (b), substituted "requirements" for "requirement" in subsec. heading, designated existing provisions as par. (1), inserted par. heading and "and such taxpayer identification number was issued on or before the due date for filing such return" before period at e… (Consolidated Appropriations Act, 2016) Law text · (e)
• Pub. L. 114–113, §208(a)(1), added subsec. (g). (Consolidated Appropriations Act, 2016) Law text · (g)

2014

• Pub. L. 113–295 amended par. (4) generally. The amendment was effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009 (Pub. L. 111–5, div. B, title I) to which the amendment related. As amended by Pub. L. 111–5, §1003(a), par. (4) read as… Law text · (d)

2013

• Pub. L. 112–240, §104(c)(2)(B)(i), struck out par. (3). Prior to amendment, text read as follows: "In the case of a taxable year to which section 26(a)(2) does not apply, the credit allowed under subsection (a) for any taxable year shall not exceed the excess of— (American Taxpayer Relief Act of 2012) Law text · (b)
• Pub. L. 112–240, §104(c)(2)(B)(ii)(II), substituted "section 26(a)" for "section 26(a)(2) or subsection (b)(3), as the case may be" in concluding provisions. (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §104(c)(2)(B)(ii)(I), substituted "section 26(a)" for "section 26(a)(2) or subsection (b)(3), as the case may be," in subpar. (A) and in introductory provisions in subpar. (B). (American Taxpayer Relief Act of 2012) Law text · (d), (B)
• Pub. L. 112–240, §103(b), which directed substitution of "for certain years" for "2009, 2010, 2011, and 2012" in heading and "after 2008 and before 2018" for "in 2009, 2010, 2011, or 2012" in text, could not be executed because of the subsequent general amendment of subsec. (d)(4) b… (American Taxpayer Relief Act of 2012) Law text · (d)

2010

• Pub. L. 111–148, §10909(b)(2)(A), (c), as amended by Pub. L. 111–312, §101(b)(1), temporarily struck out "23," before "25A(i),". See Effective and Termination Dates of 2010 Amendment note below. (Patient Protection and Affordable Care Act) Law text · (b)
• Pub. L. 111–312, §103(b), which directed substitution of "2009, 2010, 2011, and 2012" for "2009 and 2010" in heading and ", 2010, 2011, or 2012" for "or 2010" in text, could not be executed because of the subsequent general amendment of subsec. (d)(4) by Pub. L. 113–295, which was e… (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (d)

2009

• Pub. L. 111–5, §1144(b)(1)(A), inserted "30B," after "30,". (American Recovery and Reinvestment Act of 2009) Law text · (b)
• Pub. L. 111–5, §1142(b)(1)(A), inserted "30," after "25D,". (American Recovery and Reinvestment Act of 2009) Law text · (b)
• Pub. L. 111–5, §1004(b)(1), inserted "25A(i)," after "23,". (American Recovery and Reinvestment Act of 2009) Law text · (b)
• Pub. L. 111–5, §1003(a), amended par. (4) generally. Prior to amendment, text read as follows: "Notwithstanding paragraph (3), in the case of any taxable year beginning in 2008, the dollar amount in effect for such taxable year under paragraph (1)(B)(i) shall be $8,500." Par. (4) wa… (American Recovery and Reinvestment Act of 2009) Law text · (d)

2008

• Pub. L. 110–351 inserted "for which the taxpayer is allowed a deduction under section 151" after "of the taxpayer". (Fostering Connections to Success and Increasing Adoptions Act of 2008) Law text · (a)
• Pub. L. 110–343, §205(d)(1)(A), substituted "25D, and 30D" for "and 25D". (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–343, §106(e)(2)(B), substituted ", 25B, and 25D" for "and 25B". (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–343, §501(a), added par. (4). (Emergency Economic Stabilization Act of 2008) Law text · (d)

2007

• Pub. L. 110–172, §11(c)(1)(A), substituted "the greater of" for "the excess (if any) of" in introductory provisions. (Tax Technical Corrections Act of 2007) Law text · (d)
• Pub. L. 110–172, §11(c)(1)(B), substituted "section 32" for "section". (Tax Technical Corrections Act of 2007) Law text · (d)

2005

• Pub. L. 109–135, §402(i)(3)(B)(i), substituted "In the case of a taxable year to which section 26(a)(2) does not apply, the credit" for "The credit" in introductory provisions. (Gulf Opportunity Zone Act of 2005) Law text · (b)
• Pub. L. 109–135, §402(i)(3)(B)(ii), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "The aggregate credits allowed to a taxpayer under subpart C shall be increased by the lesser of— (Gulf Opportunity Zone Act of 2005) Law text · (d)

2004

• Pub. L. 108–311, §101(a), reenacted heading without change and amended text generally, substituting provisions relating to $1,000 per year credit per qualifying child for provisions relating to different credit amounts for calendar years 2003 through 2010 or thereafter. (Working Families Tax Relief Act of 2004) Law text · (a)
• Pub. L. 108–311, §204(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "The term 'qualifying child' means any individual if— (Working Families Tax Relief Act of 2004) Law text · (c)
• Pub. L. 108–311, §204(b), substituted "subparagraph (A) of section 152(b)(3)" for "the first sentence of section 152(b)(3)". (Working Families Tax Relief Act of 2004) Law text · (c)
• Pub. L. 108–311, §104(a), inserted at end of concluding provisions "For purposes of subparagraph (B), any amount excluded from gross income by reason of section 112 shall be treated as earned income which is taken into account in computing taxable income for the taxable year." (Working Families Tax Relief Act of 2004) Law text · (d)
• Pub. L. 108–311, §102(a), struck out "(10 percent in the case of taxable years beginning before January 1, 2005)" after "15 percent". (Working Families Tax Relief Act of 2004) Law text · (d)
• Pub. L. 108–311, §408(b)(4), amended directory language of Pub. L. 107–90. See 2001 Amendment note below. (Working Families Tax Relief Act of 2004) Law text · (d)

2003

• Pub. L. 108–27 amended table by deleting items relating to calendar years 2001 and 2002 and increasing per child amount from $600 to $1,000 for calendar years 2003 or 2004. (Jobs and Growth Tax Relief Reconciliation Act of 2003) Law text · (a)

2002

• Pub. L. 107–147, §417(23)(A), amended directory language of Pub. L. 107–16, §618(b)(2)(A). See 2001 Amendment note below. (Job Creation and Worker Assistance Act of 2002) Law text · (b)
• Pub. L. 107–147, §411(b), substituted "aggregate amount of credits allowed by this subpart" for "amount of credit allowed by this section" in introductory provisions. (Job Creation and Worker Assistance Act of 2002) Law text · (d)

2001

• Pub. L. 107–16, §201(a), amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: "There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying child of the taxpayer an amount equal t… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
• Pub. L. 107–16, §201(b)(2)(A), amended heading generally, substituting "Limitations" for "Limitation based on adjusted gross income". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §201(b)(2)(B), amended heading generally, substituting "Limitation based on adjusted gross income" for "In general". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §201(b)(1), added par. (3). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §618(b)(2)(A), as amended by Pub. L. 107–147, §417(23)(A), substituted "sections 23 and 25B" for "section 23". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §202(f)(2)(B), substituted "this section and section 23" for "this section". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §201(c)(1), amended subsec. heading and heading and text of par. (1) generally. Prior to amendment, text read as follows: "In the case of a taxpayer with three or more qualifying children for any taxable year, the aggregate credits allowed under subpart C shall be incre… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (d)
• Pub. L. 107–16, §201(b)(2)(C)(i), substituted "subsection (b)(3)" for "section 26(a)" wherever appearing in subsec. (d), as amended by Pub. L. 107–16, §201(c). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (d)
• Pub. L. 107–16, §201(b)(2)(C)(ii), substituted "amount of credit allowed by this section" for "aggregate amount of credits allowed by this subpart" in subpar. (B) as amended by Pub. L. 107–16, §201(c). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (d)
• Pub. L. 107–16, §201(d), redesignated par. (3) as (2) and struck out heading and text of former par. (2). Text read as follows: "For taxable years beginning after December 31, 2001, the credit determined under this subsection for the taxable year shall be reduced by the excess (if a… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (d)
• Pub. L. 107–90, as amended by Pub. L. 108–311, §408(b)(4), substituted "section 3211(a)" for "section 3211(a)(1)". (Railroad Retirement and Survivors' Improvement Act of 2001) Law text · (d)
• Pub. L. 107–16, §201(d)(2), redesignated par. (4) as (3). Former par. (3) redesignated (2). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (d)
• Pub. L. 107–16, §201(c)(2), added par. (4). Former par. (4) redesignated (3). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (d)

1999

• Pub. L. 106–170 substituted "2001" for "1998" in introductory provisions. (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (d)

1998

• Pub. L. 105–206, §6003(a)(1)(C), added par. (1) and struck out heading and text of former par. (1). Text read as follows: "In the case of a taxpayer with 3 or more qualifying children for any taxable year, the amount of the credit allowed under this section shall be equal to the gre… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
• Pub. L. 105–277 substituted "For taxable years beginning after December 31, 1998, the credit" for "The credit". (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (d)
• Pub. L. 105–206, §6003(a)(1)(C), added par. (2) and struck out heading and text of former par. (2). Text read as follows: "For purposes of this subsection, the alternative credit amount is the amount of the credit which would be allowed under this section if the limitation under paragraph (3) were … (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
• Pub. L. 105–206, §6003(a)(1)(A), (B), (2), redesignated par. (5) as (3), substituted "paragraph (1)" for "paragraph (3)" in introductory provisions, and struck out heading and text of former par. (3). Text read as follows: "The limitation under this paragraph for any taxable year is… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
• Pub. L. 105–206, §6003(a)(1)(A), struck out heading and text of par. (4). Text read as follows: "If the amount of the credit under paragraph (1)(B) exceeds the amount of the credit under paragraph (1)(A), such excess shall be treated as a credit to which subpart C applies. The rule … (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
• Pub. L. 105–206, §6003(a)(1)(B), redesignated par. (5) as (3). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)