[20211206]IN11786_众议院通过的《重建更好法案》中的儿童税收抵免：汇总表.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Child Tax Credit in the House-Passed Build Back Better Act: Summary Table Updated December 6, 2021 On November 19, 2021, the House passed the Build Back Better Act (BBBA; H.R. 5376). BBBA would extend the 2021 expansion of the child credit for one year2022and would permanently make the credit fully refundable beginning in 2023. As a result of these changes, many taxpayers in 2022 would continue to receive a monthly benefit of up to $300 per young child (0-5 years old) and up to $250 per older child (6-17 years old). Other aspects of the proposed credit in 2022 would be similar to those in effect for 2021. The House-passed BBBA child credit provisions differ from those in the legislation as it was initially reported by the House Budget Committee on September 27, 2021. Major differences include: The 2021 expansion of the child credit (and advance payments) would be extended for one year under the House-passed BBBA2022as opposed to extended for four years (through the end of 2025) under the House Budget Committee reported bill. (Monthly determination of eligibility and modified administration of the adva