Sec. 70104. Extension and enhancement of increased child tax credit
One Big Beautiful Bill Act | OBBBA
TITLE VII—FINANCE
Subtitle A—Tax
CHAPTER 1—PROVIDING PERMANENT TAX RELIEF
Sec. 70104. Extension and enhancement of increased child tax credit
One Big Beautiful Bill Act | OBBBA
TITLE VII—FINANCE
Subtitle A—Tax
CHAPTER 1—PROVIDING PERMANENT TAX RELIEF
Enrolled Bill Text
Sec. 70104. Extension and enhancement of increased child tax credit | Enrolled Bill Text

(a) Extension and increase of expanded child tax credit.—Section 24(h) is amended— (1) in paragraph (1), by striking “, and before January 1, 2026”, (2) in paragraph (2), by striking “$2,000” and inserting “$2,200”, and (3) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”. (b) Social security number required.—Section 24(h)(7) is amended to read as follows: “(7) SOCIAL SECURITY NUMBER REQUIRED.— “(A) IN GENERAL.—No credit shall be allowed under this sectio...