Digest: The Act increases the amount and income limits of the child tax credit. (Flesch Readability Score: 69.9).
Modifies the child tax credit by increasing the maximum amount of the credit and increasing income limits.
Applies to tax years beginning on or after January 1, 2026.
Takes effect on the 91st day following adjournment sine die.

Statutes affected:
Introduced: 315.273