To amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes.

# Summary of HR 1425 **What the Bill Would Do** HR 1425 proposes changes to the federal child tax credit, a tax benefit for families with children. Specifically, the bill would: increase the dollar amount of the credit, make it "fully refundable" (meaning families could receive the full benefit even if they owe little or no taxes), and remove income limits that currently prevent higher-earning families from claiming it. Together, these changes would expand who qualifies for the credit and how much money families could receive. **Who It Affects and Current Status** This bill would primarily affect families with dependent children, potentially increasing tax credits across various income levels.

It was introduced by Rep. Ryan Mackenzie (R-PA) in the 119th Congress and is currently in committee, meaning it has not yet been debated or voted on by the full House of Representatives. The bill remains in the early stages of the legislative process.