The refundable part of the credit is capped at $1,400 a child
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70104, Sec. 70104.
Written by .
The refundable part of the credit is capped at $1,400 a child
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70104 in the PDF
What the document says
“The amount determined under subsection (d)(1)(A) with respect to any qualifying child shall not exceed $1,400, and such subsection shall be applied without regard to paragraph (4) of this subsection.”
The section rewrites section 24(h)(5) of the Internal Revenue Code of 1986 to cap the amount under subsection (d)(1)(A) for a qualifying child at $1,400, and to apply that subsection without regard to paragraph (4) of subsection (h).
What the document actually says
“The amount determined under subsection (d)(1)(A) with respect to any qualifying child shall not exceed $1,400, and such subsection shall be applied without regard to paragraph (4) of this subsection.”
That sentence, in plain words
The refundable amount may not top $1,400 for a child. One other paragraph is left out of the sum.
What this is about
A refundable credit can be paid out even with no tax owed. The cap limits that part. It rises with prices under the rule above.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70104, 139 Stat. 160 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The refundable part of the credit is capped at $1,400 a child,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70104, Sec. 70104. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70104-refundable-cap/ (retrieved October 10, 2026).
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