26 CFR 1.24-1
§ 1.24-1 Partial credit allowed for certain other dependents.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.24-1, § 1.24-1 Partial credit allowed for certain other dependents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/108656
- Permanent ID
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b767766a1f800a100df7ef9822c698063af85ea064992e11382620fcfc0ed9be
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Full text
(a) In general. For purposes of section 24(h)(4)(A), a taxpayer may be eligible to increase the credit determined under section 24(a) by $500 for a dependent of the taxpayer, as defined in section 152, other than a qualifying child described in section 24(c).
(b) Applicability date. This section applies to taxable years beginning on or after October 13, 2020.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.