Proposals to Expand the Federal EITC:

House Bill # Senate Bill# Bill Title Synposis Sponsor(s) Last Action Current Status
S.836  Working Families Tax Relief Act of 2013 Makes permanent the ARRA increase in the rate of the EITC for taxpayers with three or more children, (2) increase the credit for taxpayers with no qualifying children, (3) reduce from 25 to 21 the qualifying age for such credit, (4) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member, and (5) repeal the denial of such credit for taxpayers with excess investment income. Sen Brown, Sherrod [D-OH]; 36 Democratic Co-sponsors 4/25/2013 Referred to Senate committee. Status: Read twice and referred to the Committee on Finance.
H.R.2116 Earned Income Tax Credit Improvement and Simplification Act 2013 Makes permanent the ARRA increase in the rate of the EITC for taxpayers with three or more qualifying children and the reduction in the amount of the marriage penalty for such credit; (2) allow such credit for an individual with no qualifying children who has attained the age of 21 but not 25 and is not a full-time student, and whose qualifying children do not have valid social security numbers; (3) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member; and (4) repeal the denial of such credit for taxpayers with excess investment income. Rep. Neal, Richard E. [D-MA-1]; 57 Democratic Co-sponsors 5/22/2013 Introduced and referred to House Ways and Means
H.R.2320 Tax Fairness for All Families Act of 2013 Provides an increased EITC percentage for taxpayers with three or more qualifying children. Rep. Nadler, Jerrold [NY-10] 6/11/2013 Referred to the House Committee on Ways and Means.
H.R.2359 Julia Carson Responsible Fatherhood and Healthy Families Act of 2013 Increases the EITC percentage under the earned income tax credit for eligible individuals with no qualifying children. Rep Davis, Danny K. [IL-7]; 24 Democratic Co-sponsors 6/25/2013 Referred to House Agriculture Committee.
H.R.4117 To amend the Internal Revenue Code of 1986 to expand the earned income tax credit EITC for Childless Workers Act of 2014 – Reduces from 25 to 21 the age at which a taxpayer first becomes eligible for the EITC, and increases the amount of such credit for taxpayers with no qualifying children. Rep. Rangel, Charles B. [D-NY-13]; 1 Democratic Co-sponsor 2/27/2014 Referred to the House Committee on Ways and Means.
H.R.5352 Pathways Out of Poverty Act of 2014 Increase the EITC rate for individuals with no qualifying children; (2) allow an annual inflation adjustment to the increased phaseout amount of such credit for taxable years beginning after 2014; and (3) expand eligibility for such credit to individuals who have attained age 21 (currently, age 25) but have not attained the full retirement age under the Social Security Act. Rep Lee, Barbara [CA-13]; 38 Democratic Co-Sponsors 7/30/2014 Referred to the House Judiciary Committee
S.2162 21st Century Worker Tax Cut Act Allows married taxpayers with at least one qualifying child under the age of 12 an income-based tax deduction equal to 20% of the lesser of $60,000 or the earned income of the spouse with the lower amount of earned income; (2) increase the amount of the earned income tax credit for taxpayers with no qualifying children; (3) increase the penalty for tax return preparers who fail to comply with due diligence requirements for determining eligibility for the earned income tax credit Sen Murray, Patty [D-WA]; 5 Democratic Co-Sponsors 3/26/2014 Read twice and referred to the Committee on Finance.

 

Other EITC-Related Legislation:

 

House Bill # Senate Bill # Bill Title Synposis Sponsor(s) Last Action Current Status
S.1368 Volunteer Income Tax Assistance (VITA) Act The Secretary, through the Internal Revenue
Service, would establish a Community Volunteer Income Tax Assistance Matching Grant Program that would give priority to applications that demonstrate outreach and education efforts around available income supports and credits like the EITC		 Sen. Brown, Sherrod [D-OH] ; 5 Democratic Co-sponsors 7/25/2013 Read twice and referred to the Committee on Finance.
H.R.5070 EARN Act Amends the Internal Revenue Code to: (1) increase the penalty on paid tax preparers who engage in willful or reckless conduct in understating tax liability or in disregarding tax rules or regulations, (2) extend from two to five years the period during which a taxpayer who claimed an earned income tax credit based on reckless or intentional disregard of rules and regulations is prohibited from receiving such credit, and (3) make applicable to the earned income tax credit the penalty for an erroneous claim for a tax refund or credit.
Directs the Comptroller General (GAO) to conduct a study of, and report on, the effectiveness and impact of the earned income tax credit and the incidence and cause of improper payments with respect to such credit, with recommendations to improve the efficiency and effectiveness of the credit and reduce improper payments.		 Rep. Gardner, Cory [R-CO-4]; 1 Republican Co-sponsor 7/10/2014 Referred to the House Committee on Ways and Means.

 

 

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