Will US expats be included in the new bill to receive an expanded child tax credit of $1800 per child for 2023?
($1900 for 2024 and $2000 for 2025, as well)
Will they also be able to base the fully refundable credit on the amount of children, not on their total income, thus resulting in a much larger refund even with very low income?
Or will they be excluded from the expansion, like in 2021?
The text of the proposed bill has been made public, and there is no exclusion mentioned.
No mention of it being dependent on Section 32 conditions (the residency rules of the earned income credit, which the 2021 expanded child tax credit depended on as well).
Unless an excluding amendment will be made before the approval of the bill, expats will be included. Does not seem likely that such an amendment is on the agenda.
Keep in mind, of course, that the bill has not been passed into law just yet.
See the full text of the bill here: