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116TH CONGRESS
1ST SESSION H. R. 4095
To amend the Internal Revenue Code of 1986 to allow the child tax credit
with respect to permanently and totally disabled individuals.
IN THE HOUSE OF REPRESENTATIVES
JULY 30, 2019
Mr. STAUBER (for himself and Mr. GOLDEN) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow the
child tax credit with respect to permanently and totally
disabled individuals.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Family Care Act of
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2019’’.
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•HR 4095 IH
SEC. 2. ALLOWANCE OF CHILD TAX CREDIT WITH RESPECT
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TO PERMANENTLY AND TOTALLY DISABLED
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INDIVIDUALS.
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(a) IN GENERAL.—Section 24(c)(1) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘who has
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not attained age 17.’’ and inserting ‘‘who—
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‘‘(A) has not attained age 17, or
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‘‘(B) is permanently and totally disabled
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(as defined in section 22(e)(3)).’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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the date of the enactment of this Act.
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