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This bill expands the earned income tax credit and makes the child tax credit fully refundable. The bill increases and makes permanent the earned income tax credit for taxpayers with no qualifying children and expands age limits for credit eligibility (currently, taxpayers must be at least 25 years of age and not older than 65). It lowers the age baseline of 25 years to 19 years and eliminates the 65 age limit). The bill increases the child tax credit amount and provides for monthly advance payments of such credit.
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