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Try 26 USC § 32, SNAP, or UKSI 2013/376 reg 22

26 USC § 24Child Tax Credit
RuleSpec
format: rulespec/v1
imports:
  - us:statutes/26/24/c
rules:
  - name: child_tax_credit
    kind: derived
    entity: TaxUnit
    dtype: Money
    period: Year
    versions:
      - effective_from: '1998-01-01'
        formula: ctc_amount_per_child * qualifying_children
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