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With Republicans in control of the House and Democrats in control of the Senate, the lame-duck session of the 117th Congress is set to feature a number of legislative prioritiesincluding extending a popular child tax credit and fixing the R&D tax credit.
The child tax credit, which increased from $2,000 to $3,600 for qualifying children under 6 years old and from $3,000 to $3,000 for other children under 18 years old, was included in the American Rescue Plan, a $1.9 trillion relief bill signed by Joe Biden just weeks into his presidency, the Hill reports.
The last payment with the enhanced provision was sent out on Dec.
15, 2021, because Congress didn't pass a measure to renew the program.
"New Dems believe that we must extend the enhanced CTC so American families and children have the resources and opportunities to flourish," 51 lawmakers from the New Democrat Coalition wrote in a letter to Nancy Pelosi, Steny Hoyer, and James Clyburn, asking that they "prioritize the enhanced [child tax credit] in any end-of-year package," Punchbowl reports.
They also want to fix a change in the R&D tax credit that, as part of the 2017 Tax Cuts and Jobs Act, requires companies to seek deductions under the tax credit over five years
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