118th Congress · HOUSE BILLBILL

H.R. 9354Single Parent Penalty Elimination Act of 2024

To amend the Internal Revenue Code of 1986 to make certain temporary provisions relating to the child tax credit permanent, to make such credit fully refundable, and to increase the corporate tax rate.

Taxation
Introduced Aug 13, 2024
Last action Aug 13, 2024
Pipeline · Bill → Law
Step 1
Introduced
Aug 13, 2024
Step 2
Referred
Aug 13, 2024
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill revises the child tax credit by increasing its allowable amount from $1,000 to $2,000. It also repeals income eligibility limits for such credit and makes the credit fully refundable.  As an offset to this bill's revenue effect, the corporate income tax rate is increased from 21% to 28%. 

Provisions · 3 sectionsIntroduced in House
Timeline · 2 actions
Aug 13, 2024
Introduced in House
Aug 13, 2024
Referred to the House Committee on Ways and Means.