# Pub. L. 110-351: changes to the Internal Revenue Code

2008-10-07, 122 Stat. 3979. Source: <https://www.govinfo.gov/link/plaw/110/public/351>.

## Legislative history

- Bill: [H.R. 6893](https://www.congress.gov/bill/110th-congress/house-bill/6893)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

## § 24: Child tax credit

- § 24(a): Pub. L. 110–351 inserted “for which the taxpayer is allowed a deduction under section 151” after “of the taxpayer”.

## § 152: Dependent defined

- § 152(c)(1)(E): Pub. L. 110–351, § 501(b), added subpar. (E).
- § 152(c)(3)(A): Pub. L. 110–351, § 501(a), inserted “is younger than the taxpayer claiming such individual as a qualifying child and” after “such individual” in introductory provisions.
- § 152(c)(4): Pub. L. 110–351, § 501(c)(2)(B)(ii), substituted “who can claim the same” for “claiming” in heading.
- § 152(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 paragraph) an individual may be claimed as a qualifying child by 2 or more taxpayers” for “Except as provided in subparagraph (B), if (but for this paragraph) an individual may be and is claimed as a qualifying child by 2 or more taxpayers” in introductory provisions.
- § 152(c)(4)(C): Pub. L. 110–351, § 501(c)(2)(A), added subpar. (C).