Internal Revenue Code:Sec. 24. Child tax credit

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle A - Income Taxes
       CHAPTER 1 - NORMAL TAXES AND SURTAXES
        Subchapter A - Determination of Tax Liability
         PART IV - CREDITS AGAINST TAX
          Subpart A - Nonrefundable Personal Credits
        

Statute

    Sec. 24. Child tax credit

    (a) Allowance of Credit.--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 to 
      $1,000.
    (b) Limitations
      (1) Limitation based on adjusted gross income
        The amount of the credit allowable under subsection (a) shall
      be reduced (but not below zero) by $50 for each $1,000 (or
      fraction thereof) by which the taxpayer's modified adjusted gross
      income exceeds the threshold amount.  For purposes of the
      preceding sentence, the term ''modified adjusted gross income''
      means adjusted gross income increased by any amount excluded from
      gross income under section 911, 931, or 933.
      (2) Threshold amount
        For purposes of paragraph (1), the term ''threshold amount''
      means -
          (A) $110,000 in the case of a joint return,
          (B) $75,000 in the case of an individual who is not married,
        and
          (C) $55,000 in the case of a married individual filing a
        separate return.
      For purposes of this paragraph, marital status shall be
      determined under section 7703.
      (3) Limitation based on amount of tax
        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 -
          (A) the sum of the regular tax liability (as defined in
        section 26(b)) plus the tax imposed by section 55, over
          (B) the sum of the credits allowable under this subpart
        (other than this section and sections 23 and 25B) and section
        27 for the taxable year.
    (c) Qualifying child
      For purposes of this section -
      (1) In general.--The term `qualifying child' means a 
        qualifying child of the taxpayer (as defined in section 152(c)) 
        who has not attained age 17.
      (2) Exception for certain noncitizens
        The term ''qualifying child'' shall not include any individual
        who would not be a dependent if subparagraph (A) of section 152(b)(3)
        were applied without regard to all that follows
        ''resident of the United States''.
    (d) Portion of credit refundable
      (1) In general.--The aggregate credits allowed to a 
        taxpayer under subpart C shall be increased by the lesser of--
          (A) the credit which would be allowed under this 
        section without regard to this subsection and the 
        limitation under section 26(a)(2) or subsection (b)(3), 
        as the case may be, or
          (B) the amount by which the aggregate amount of 
        credits allowed by this subpart (determined without 
        regard to this subsection) would increase if the 
        limitation imposed by section 26(a)(2) or subsection 
        (b)(3), as the case may be, were increased by the excess 
        (if any) of--
            (i) 15 percent of so much of the taxpayer's 
          earned income (within the meaning of section 32)                    
          which is taken into account in computing taxable 
          income for the taxable year as exceeds $10,000, or
            (ii) in the case of a taxpayer with 3 or 
          more qualifying children, the excess (if any) of--
              (I) the taxpayer's social security 
            taxes for the taxable year, over
              (II) the credit allowed under 
            section for the taxable year.
        The amount of the credit allowed under this subsection shall not 
        be treated as a credit allowed under this subpart and shall 
        reduce the amount of credit otherwise allowable under subsection 
        (a) without regard to section 26(a)(2) or subsection (b)(3), as 
        the case may be. 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.
      (2) Social security taxes
        For purposes of paragraph (1) -
        (A) In general
          The term ''social security taxes'' means, with respect to any
        taxpayer for any taxable year -
            (i) the amount of the taxes imposed by sections 3101 and
          3201(a) on amounts received by the taxpayer during the
          calendar year in which the taxable year begins,
            (ii) 50 percent of the taxes imposed by section 1401 on the
          self-employment income of the taxpayer for the taxable year,
          and
            (iii) 50 percent of the taxes imposed by section 3211(a) on
          amounts received by the taxpayer during the calendar year in
          which the taxable year begins.
        (B) Coordination with special refund of social security taxes
          The term ''social security taxes'' shall not include any
        taxes to the extent the taxpayer is entitled to a special
        refund of such taxes under section 6413(c).
        (C) Special rule
          Any amounts paid pursuant to an agreement under section
        3121(l) (relating to agreements entered into by American
        employers with respect to foreign affiliates) which are
        equivalent to the taxes referred to in subparagraph (A)(i)
        shall be treated as taxes referred to in such subparagraph.
      (3) Inflation adjustment
        In the case of any taxable year beginning in a calendar year
      after 2001, the $10,000 amount contained in paragraph (1)(B)
      shall be increased by an amount equal to -
          (A) such dollar amount, multiplied by
          (B) the cost-of-living adjustment determined under section
        1(f)(3) for the calendar year in which the taxable year begins,
        determined by substituting ''calendar year 2000'' for
        ''calendar year 1992'' in subparagraph (B) thereof.
      Any increase determined under the preceding sentence shall be
      rounded to the nearest multiple of $50.
    (e) Identification requirement
      No credit shall be allowed under this section to a taxpayer with
    respect to any qualifying child unless the taxpayer includes the
    name and taxpayer identification number of such qualifying child on
    the return of tax for the taxable year.
    (f) Taxable year must be full taxable year
      Except in the case of a taxable year closed by reason of the
    death of the taxpayer, no credit shall be allowable under this
    section in the case of a taxable year covering a period of less
    than 12 months.
 

Sources

    (Added Pub. L. 105-34, title I, Sec. 101(a), Aug. 5, 1997, 111
    Stat. 796; amended Pub. L. 105-206, title VI, Sec. 6003(a), July
    22, 1998, 112 Stat. 790; Pub. L. 105-277, div.  J, title II, Sec.
    2001(b), Oct. 21, 1998, 112 Stat. 2681-901; Pub. L. 106-170, title
    V, Sec. 501(b)(1), Dec. 17, 1999, 113 Stat. 1919; Pub. L. 107-16,
    title II, Sec. 201(a)-(b)(2)(C), (c)(1), (2), (d), 202(f)(2)(B),
    title VI, Sec. 618(b)(2)(A), June 7, 2001, 115 Stat. 45-47, 49,
    108; Pub. L. 107-90, title II, Sec. 204(e)(1), Dec. 21, 2001, 115
    Stat. 893.)
 

Amendment of Section

        CHILD TAX CREDIT ADJUSTMENT FOR TAX YEARS BEGINNING IN 2002
        For inflation adjustment of value in subsection (d)(1)(B)(i) of
      this section used in determining potentially refundable amount
      for tax years beginning in 2002, see section 3.03 of Revenue
      Procedure 2001-59, set out as a note under section 1 of this
      title.
                            AMENDMENT OF SECTION
        For termination of amendment by section 901 of Pub. L. 107-16,
      see Effective and Termination Dates of 2001 Amendment note below.
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 24, added Pub. L. 92-178, title VII, Sec. 701(a),
    Dec. 10, 1971, 85 Stat. 560, Sec. 41; amended Pub. L. 93-625, Sec.
    11(a)-(c), (e), 12(a), Jan. 3, 1975, 88 Stat. 2119, 2120; Pub. L.
    94-455, title V, Sec. 503(b)(4), title XIX, Sec. 1901(b)(1)(B),
    (H)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1562, 1790, 1791,
    1834; Pub. L. 95-600, title I, Sec. 113(c), Nov. 6, 1978, 92 Stat.
    2778; Pub. L. 97-473, title II, Sec. 202(b)(1), Jan. 14, 1983, 96
    Stat. 2609; Pub. L. 98-21, title I, Sec. 122(c)(1), Apr. 20, 1983,
    97 Stat. 87; renumbered Sec. 24 and amended Pub. L. 98-369, div.
    A, title IV, Sec. 471(c), 474(f), July 18, 1984, 98 Stat. 826, 831,
    related to contributions to candidates for public office, prior to
    repeal by Pub. L. 99-514, title I, Sec. 112(a), 151(a), Oct. 22,
    1986, 100 Stat. 2108, 2121, applicable to taxable years beginning
    after Dec. 31, 1986.
                                 AMENDMENTS

    2005 - P.L 109-135
       
(B)(i) The matter preceding subparagraph (A) of section 
        24(b)(3) is amended <<NOTE: 26 USC 24.>> by striking ``The 
        credit'' and inserting ``In the case of a taxable year to which 
        section 26(a)(2) does not apply, the credit''.
            (ii) Paragraph (1) of section 24(d) is amended to read as 
        follows:
            ``(1) In general.--The aggregate credits allowed to a 
        taxpayer under subpart C shall be increased by the lesser of--
                    ``(A) the credit which would be allowed under this 
                section without regard to this subsection and the 
                limitation under section 26(a)(2) or subsection (b)(3), 
                as the case may be, or
                    ``(B) the amount by which the aggregate amount of 
                credits allowed by this subpart (determined without 
                regard to this subsection) would increase if the 
                limitation imposed by section 26(a)(2) or subsection 
                (b)(3), as the case may be, were increased by the excess 
                (if any) of--
                          ``(i) 15 percent of so much of the taxpayer's 
                      earned income (within the meaning of section 32) 
                      which is taken into account in computing taxable 
                      income for the taxable year as exceeds $10,000, or
                          ``(ii) in the case of a taxpayer with 3 or 
                      more qualifying children, the excess (if any) of--
                                    ``(I) the taxpayer's social security 
                                taxes for the taxable year, over
                                    ``(II) the credit allowed under 
                                section for the taxable year.
        The amount of the credit allowed under this subsection shall not 
        be treated as a credit allowed under this subpart and shall 
        reduce the amount of credit otherwise allowable under subsection 
        (a) without regard to section 26(a)(2) or subsection (b)(3), as 
        the case may be. 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.''.
            
    2005 - P.L. 109-73
SEC. 406. SPECIAL RULE FOR DETERMINING EARNED INCOME.
    (a) In General.--In the case of a qualified individual, if the 
earned income of the taxpayer for the taxable year which includes August 
25, 2005, is less than the earned income of the taxpayer for the 
preceding taxable year, the credits allowed under sections 24(d) and 32 
of the Internal Revenue Code of 1986 may, at the election of the 
taxpayer, be determined by substituting--
            (1) such earned income for the preceding taxable year, for
            (2) such earned income for the taxable year which includes 
        August 25, 2005.
    (b) Qualified Individual.--For purposes of this section, the term 
``qualified individual'' means any individual whose principal place of 
abode on August 25, 2005, was located--
            (1) in the core disaster area, or
            (2) in the Hurricane Katrina disaster area (but outside the 
        core disaster area) and such individual was displaced from such 
        principal place of abode by reason of Hurricane Katrina.
    (c) Earned Income.--For purposes of this section, the term ``earned 
income'' has the meaning given such term under section 32(c) of such 
Code.
    (d) Special Rules.--
            (1) Application to joint returns.--For purposes of 
        subsection (a), in the case of a joint return for a taxable year 
        which includes August 25, 2005--
                    (A) such subsection shall apply if either spouse is 
                a qualified individual, and
                    (B) the earned income of the taxpayer for the 
                preceding taxable year shall be the sum of the earned 
                income of each spouse for such preceding taxable year.
            (2) Uniform application of election.--Any election made 
        under subsection (a) shall apply with respect to both section 
        24(d) and section 32 of such Code.
            (3) Errors treated as mathematical error.--For purposes of 
        section 6213 of such Code, an incorrect use on a return of 
        earned income pursuant to subsection (a) shall be treated as a 
        mathematical or clerical error.
            (4) No effect on <<NOTE: Applicability.>> determination of 
        gross income, etc.--Except as otherwise provided in this 
        section, the Internal Revenue Code of 1986 shall be applied 
        without regard to any substitution under subsection (a).

    2004 - Pub. L. 108-311 Sec. 204.  Subsec. (c)(1)and(2)
    are amended for definition of a qualifying child. 

    2004 - Pub. L. 108-311 Sec. 102.  Subsec. (d)(1)(B)(i)
    is amended by striking ``(10 percent in the case of taxable 
    years beginning before January 1, 2005)''.
    Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2003.

      2004 - Pub.L. 108-31, Sec. 101(a), amends Subsection (a). 
     Effective Date.--The amendments made by to section shall apply
     to taxable years beginning after December 31, 2003.

      2002 - Subsec. (d)(1)(B).  Pub. L. 107-147, Sec.411(b), is amended 
       by striking "amount of credit allowed by this section" and inserting
       "aggregate amount of credits allowed by this subpart ".

      2002 - Subsec. 601(b)(2), Pub. L. 107-147.  The amendments
       made by sections 201(b), 202(f), and 618(b) of the Economic
       Growth and Tax Relief Reconciliation Act of 2001 shall not 
       apply to taxable years beginning during 2002 and 2003.

      
      2001 - Subsec. (a). Pub. L. 107-16, Sec. 201(a), 901, temporarily
    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 to $500 ($400 in the case of taxable years beginning in
    1998).'' See Effective and Termination Dates of 2001 Amendment note
    below.
      Subsec. (b). Pub. L. 107-16, Sec. 201(b)(2)(A), 901, temporarily
    amended heading generally, substituting ''Limitations'' for
    ''Limitation based on adjusted gross income''.  See Effective and
    Termination Dates of 2001 Amendment note below.
      Subsec. (b)(1). Pub. L. 107-16, Sec. 201(b)(2)(B), 901,
    temporarily amended heading generally, substituting ''Limitation
    based on adjusted gross income'' for ''In general''.  See Effective
    and Termination Dates of 2001 Amendment note below.
      Subsec. (b)(3). Pub. L. 107-16, Sec. 201(b)(1), 901, temporarily
    added par. (3). See Effective and Termination Dates of 2001
    Amendment note below.
      Subsec. (b)(3)(B). Pub. L. 107-16, Sec. 618(b)(2)(A), 901,
    temporarily substituted ''sections 23 and 25B'' for ''section 23''.
    See Effective and Termination Dates of 2001 Amendment note below.
      Pub. L. 107-16, Sec. 202(f)(2)(B), 901, temporarily substituted
    ''this section and section 23'' for ''this section''.  See
    Effective and Termination Dates of 2001 Amendment note below.
      Subsec. (d). Pub. L. 107-16, Sec. 201(c)(1), 901, temporarily
    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 increased by the lesser of -
        ''(A) the credit which would be allowed under this section
      without regard to this subsection and the limitation under
      section 26(a); or
        ''(B) the amount by which the aggregate amount of credits
      allowed by this subpart (without regard to this subsection) would
      increase if the limitation imposed by section 26(a) were
      increased by the excess (if any) of -
          ''(i) the taxpayer's Social Security taxes for the taxable
        year, over
          ''(ii) the credit allowed under section 32 (determined
        without regard to subsection (n)) for the taxable year.
    The amount of the credit allowed under this subsection shall not be
    treated as a credit allowed under this subpart and shall reduce the
    amount of credit otherwise allowable under subsection (a) without
    regard to section 26(a).''
    See Effective and Termination Dates of 2001 Amendment note below.
      Subsec. (d)(1). Pub. L. 107-16, Sec. 201(b)(2)(C)(i), 901,
    temporarily substituted ''subsection (b)(3)'' for ''section 26(a)''
    wherever appearing in subsec. (d), as amended by Pub. L. 107-16,
    Sec. 201(c). See Effective and Termination Dates of 2001 Amendment
    note below.
      Subsec. (d)(1)(B). Pub. L. 107-16, Sec. 201(b)(2)(C)(ii), 901,
    which directed the temporary substitution of ''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,
    Sec. 201(c), could not be executed because ''aggregate amount of
    credits allowed by this subpart'' did not appear subsequent to
    amendment by Pub. L. 107-16, Sec. 201(c). See Effective and
    Termination Dates of 2001 Amendment note below.
      Subsec. (d)(2). Pub. L. 107-16, Sec. 201(d), 901, temporarily
    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
    any) of -
        ''(A) the amount of tax imposed by section 55 (relating to
      alternative minimum tax) with respect to such taxpayer for such
      taxable year, over
        ''(B) the amount of the reduction under section 32(h) with
      respect to such taxpayer for such taxable year.''
    See Effective and Termination Dates of 2001 Amendment note below.
      Subsec. (d)(2)(A)(iii). Pub. L. 107-90, which directed the
    amendment of par. (3)(A)(iii) by substituting ''section 3211(a)''
    for ''section 3211(a)(1)'', was executed to par. (2)(A)(iii), to
    reflect the probable intent of Congress and the redesignation of
    par. (3) as (2) by Pub. L. 107-16, Sec. 201(d)(2). See above.
      Subsec. (d)(3). Pub. L. 107-16, Sec. 201(d)(2), 901, temporarily
    redesignated par. (4) as (3). Former par. (3) temporarily
    redesignated (2). See Effective and Termination Dates of 2001
    Amendment note below.
      Subsec. (d)(4). Pub. L. 107-16, Sec. 201(c)(2), 901, temporarily
    added par. (4). Former par. (4) temporarily redesignated (3). See
    Effective and Termination Dates of 2001 Amendment note below.
      1999 - Subsec. (d)(2). Pub. L. 106-170 substituted ''2001'' for
    ''1998'' in introductory provisions.
      1998 - Subsec. (d)(1). Pub. L. 105-206, Sec. 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 greater of -
        ''(A) the amount of the credit allowed under this section
      (without regard to this subsection and after application of the
      limitation under section 26), or
        ''(B) the alternative credit amount determined under paragraph
      (2).''
      Subsec. (d)(2). Pub. L. 105-277 substituted ''For taxable years
    beginning after December 31, 1998, the credit'' for ''The credit''.
      Pub. L. 105-206, Sec. 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 applied in lieu of the
    limitation under section 26.''
      Subsec. (d)(3). Pub. L. 105-206, Sec. 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 the
    limitation under section 26 (without regard to this subsection) -
        ''(A) increased by the taxpayer's social security taxes for
      such taxable year, and
        ''(B) reduced by the sum of -
          ''(i) the credits allowed under this part other than under
        subpart C or this section, and
          ''(ii) the credit allowed under section 32 without regard to
        subsection (m) thereof.''
      Subsec. (d)(4). Pub. L. 105-206, Sec. 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 of section 32(h) shall
    apply to such excess.''
      Subsec. (d)(5). Pub. L. 105-206, Sec. 6003(a)(1)(B), redesignated
    par. (5) as (3).
             EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENTS
      Pub. L. 107-90, title II, Sec. 204(f), Dec. 21, 2001, 115 Stat.
    893, provided that: ''The amendments made by this section (enacting
    subchapter E of chapter 22 of this title and amending this section
    and sections 72, 3201, 3211, 3221, and 3231 of this title) shall
    apply to calendar years beginning after December 31, 2001.''
      Pub. L. 107-16, title II, Sec. 201(e), June 7, 2001, 115 Stat.
    47, provided that:
      ''(1) In general. - Except as provided in paragraph (2), the
    amendments made by this section (amending this section and sections
    23, 25, 26, 32, 904, and 1400C of this title) shall apply to
    taxable years beginning after December 31, 2000.
      ''(2) Subsection (b). - The amendments made by subsection (b)
    (amending this section and sections 23, 25, 26, 904, and 1400C of
    this title) shall apply to taxable years beginning after December
    31, 2001.''
      Amendment by section 202(f)(2)(B) of Pub. L. 107-16 applicable to
    taxable years beginning after Dec. 31, 2001, see section 202(g)(1)
    of Pub. L. 107-16, set out as a note under section 23 of this
    title.
      Pub. L. 107-16, title VI, Sec. 618(d), June 7, 2001, 115 Stat.
    108, provided that: ''The amendments made by this section (enacting
    section 25B of this title and amending this section and sections
    25, 25B, 26, 904, and 1400C of this title) shall apply to taxable
    years beginning after December 31, 2001.''
      Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
    limitation years beginning after Dec. 31, 2010, and the Internal
    Revenue Code of 1986 to be applied and administered to such years
    as if such amendment had never been enacted, see section 901 of
    Pub. L. 107-16, set out as a note under section 1 of this title.
                      EFFECTIVE DATE OF 1999 AMENDMENT
      Pub. L. 106-170, title V, Sec. 501(c), Dec. 17, 1999, 113 Stat.
    1919, provided that: ''The amendments made by this section
    (amending this section and sections 26 and 904 of this title) shall
    apply to taxable years beginning after December 31, 1998.''
                     EFFECTIVE DATE OF 1998 AMENDMENTS
      Pub. L. 105-277, div.  J, title II, Sec. 2001(c), Oct. 21, 1998,
    112 Stat. 2681-901, provided that: ''The amendments made by this
    section (amending this section and section 26 of this title) shall
    apply to taxable years beginning after December 31, 1997.''
      Amendment by Pub. L. 105-206 effective, except as otherwise
    provided, as if included in the provisions of the Taxpayer Relief
    Act of 1997, Pub. L. 105-34, to which such amendment relates, see
    section 6024 of Pub. L. 105-206, set out as a note under section 1
    of this title.
                               EFFECTIVE DATE
      Section 101(e) of Pub. L. 105-34 provided that: ''The amendments
    made by this section (enacting this section and amending sections
    32, 501, and 6213 of this title and section 1324 of Title 31, Money
    and Finance) shall apply to taxable years beginning after December
    31, 1997.''
       REFUNDS DISREGARDED IN ADMINISTRATION OF FEDERAL AND FEDERALLY
                             ASSISTED PROGRAMS
      Pub. L. 107-16, title II, Sec. 203, June 7, 2001, 115 Stat. 49,
    provided that: ''Any payment considered to have been made to any
    individual by reason of section 24 of the Internal Revenue Code of
    1986, as amended by section 201, shall not be taken into account as
    income and shall not be taken into account as resources for the
    month of receipt and the following month, for purposes of
    determining the eligibility of such individual or any other
    individual for benefits or assistance, or the amount or extent of
    benefits or assistance, under any Federal program or under any
    State or local program financed in whole or in part with Federal
    funds.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 25, 26, 32, 151, 501,
    904, 1400C, 6211, 6213 of this title.
 

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