To amend the Internal Revenue Code of 1986 to increase the amount of the child tax credit, to make such credit fully refundable, to remove income limitations from such credit, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1425.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. MACKENZIE, as printed in the Congressional Record (Vol. 171, No. 32, February 18, 2025, Page H723):
  Article 1 Section 8
  Source: Congress.gov, Congressional Record February 18, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  19 characters

  Congress.gov bill record

  H.R. 1425, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/1425

  Record last updated by Congress.gov

  May 7, 2025

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  a6969ceb9706943cfaec86ec6bfd8c28406c989f2fbc7d056e79bce70dc6dfd2

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of May 7, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 1425, last updated May 7, 2025. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.