The rules for the 2020 Child Tax Credit have not changed. The new tax law with respect to the Child Tax Credit is for tax years beginning after 31 December 2020.
SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.
(a) In General.—Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(i) Special Rules For 2021.—In the case of any taxable year beginning after December 31, 2020, and before January 1, 2022—
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