# 119-hr-1425: To amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes.

119-hr-1425, To amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes., is a 119th Congress bill sponsored by Rep. Mackenzie, Ryan [R-PA-7] (R-PA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1425
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1425
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes.
- Status: introduced
- Introduced: 2025-02-18
- Sponsor: Rep. Mackenzie, Ryan [R-PA-7] (R-PA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Expands the Child Tax Credit** to widen support for families with children and to simplify eligibility. - Families with children would get a much larger credit. The per-child amount would increase from $1,000 to $5,000 and the credit would no longer phase out based on income. - Bona fide residents of Puerto Rico and American Samoa would see changes to how the credit applies. The bill removes special provisions and sets alternate application rules if an approved plan is absent. - The bill would strike several obsolete subsections of Section 24 and related entries in Chapter 77 to simplify the tax code and make the credit rules clearer. - These changes would apply to tax years beginning after December 31, 2024.

## Provisions PRIA read

- Bigger child tax credit for families: benefit, high. If enacted, the child tax credit would rise to $5,000 per qualifying child. Income limits that phase down the credit would be removed, so more families could get the full amount. The credit would be fully refundable, so you could receive the full $5,000 per child even if you owe little or no income…

## Related bills

- 119-hr-9086: Foreign Service Modernization Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-4317: PBM Reform Act of 2025
- 119-hr-9224: Child Care Modernization Act of 2026
- 119-hr-8615: FLEETS Now Act
- 119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorization Act of 2025

## Sources
- [119-hr-1425 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1425)

## Related
- [119-hr-9086: Foreign Service Modernization Act](https://policyrisk.com/legislation/119-hr-9086)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-4317: PBM Reform Act of 2025](https://policyrisk.com/legislation/119-hr-4317)
- [119-hr-9224: Child Care Modernization Act of 2026](https://policyrisk.com/legislation/119-hr-9224)
- [119-hr-8615: FLEETS Now Act](https://policyrisk.com/legislation/119-hr-8615)
- [119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorizatio…](https://policyrisk.com/legislation/119-hr-1144)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1425 (as of 2025-12-21).