Bill H.R. 6893 · Bluebook JCT general explanation (2009)
§ 24 Child tax credit
- (a) Pub. L. 110–351 inserted “for which the taxpayer is allowed a deduction under section 151” after “of the taxpayer”.
§ 152 Dependent defined
- (c)(1)(E) Pub. L. 110–351, § 501(b), added subpar. (E).
- (c)(3)(A) Pub. L. 110–351, § 501(a), inserted “is younger than the taxpayer claiming such individual as a qualifying child and”…
- (c)(4) Pub. L. 110–351, § 501(c)(2)(B)(ii), substituted “who can claim the same” for “claiming” in heading.
- (c)(4)(A) Pub. L. 110–351, § 501(c)(2)(B)(i), substituted “Except as provided in subparagraphs (B) and (C), if (but for this…
- (c)(4)(C) Pub. L. 110–351, § 501(c)(2)(A), added subpar. (C).