Changes to the 2017 Publication 972 due to the Bipartisan Budget Act of 2018

Public Law 115-123, the Bipartisan Budget Act of 2018, enacted February 9, 2018, extended certain tax provisions through 2017, including the nonbusiness energy property credit. This Act also expanded disaster relief to additional 2017 Presidentially declared disaster areas. See Publication 976 for more information about disaster relief, including special rules allowing certain taxpayers to use 2016 earned income when figuring a 2017 additional child tax credit.

When using the 2017 Publication 972, please note the following. The nonbusiness energy property credit, claimed on Form 5695, line 30, has been extended through 2017. Taxpayers will include any amount claimed on Form 5695, line 30, in the already marked entry space under line 10 of the Child Tax Credit Worksheet and ignore the asterisk.