[20211214]IN11827_参议院财政委员会《重建更好法案》文本中的儿童税收抵免：汇总表 .pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Child Tax Credit in the Senate Finance Committee Text of the Build Back Better Act: Summary Table December 14, 2021 On December 11, 2021, the Senate Finance Committee released updated text of the committees provisions in the Build Back Better Act (BBBA; H.R. 5376). This updated text of the 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). With respect to the child tax credit provisions, the updated Finance Committee text is virtually identical to the House-passed BBBA (see table note “a” at the end of Table 1 for more information). Major changes to the child tax credit made by the Finance Committees updated BBBA text are summarized below in Table 1. Table 1 is not a comprehensive accounting of every change included in the updated Finance Committee text, nor does it include specific details for every proposed change. T