; qualifying . (B) The heading for section 24 is amended by inserting and family after Child . (C) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 24 and inserting the following new item: Sec. 24. Child and family tax credit. . (b) Elimination of marriage penalty Section 24(b)(2) is amended— (1) by striking $110,000 in subparagraph (A) and inserting $230,000 , (2) by inserting and at the end of subparagraph (A), (3) by striking $75,000 in the case of an individual who is not married and all that follows through the period at the end and inserting one-half of the amount in effect under subparagraph (A) for the taxable year in the case of any other individual. . (c) Credit refundable up to $1,000 per child (1) In general Section 24(d)(1)(A) is amended by striking all that follows under this section and inserting the following: determined— (i) without regard to this subsection and the limitation under section 26(a), (ii) without regard to subsection (a)(2), and (iii) by substituting $1,000 for $1,600 in subsection (a)(1), or . (2) Inflation adjustment Section 24(d) is amended by inserting after paragraph (2) the following new paragraph: (3) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2017, the $1,000 amount in paragraph (1)(A)(iii) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment under section 1(c)(2)(A) for such calendar year. Any increase determined under the preceding sentence shall be rounded to the next highest multiple of $100 and shall not exceed the amount in effect under subsection (a)(2). . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 1102. Repeal of nonrefundable credits (a) Repeal of section 22 (1) In general Subpart A of part IV of subchapter A of chapter 1 is amended by striking section 22 (and by striking the item relating to such section in