And -
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—
