HR 3379 115th Congress House

EARN IT Act

Official title: To amend the Internal Revenue Code of 1986 to provide for an increase in the earned income tax credit for individuals with no qualifying children, and for other purposes.

Introduced: July 25, 2017 See on congress.gov

Taxation Income tax creditsPoverty and welfare assistanceTax administration and collection, taxpayersTax treatment of familiesWages and earnings

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jul 25, 2017

Referred to the House Committee on Ways and Means.

Jul 25, 2017

Introduced in House

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Latest action July 25, 2017

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Enhancing Advancement, Reducing Noncompliance, and Improving Trust Act or the EARN IT Act

This bill amends the Internal Revenue Code to increase the Earned Income Tax Credit (EITC) for individuals with no qualifying children and to establish additional requirements for claiming the EITC and the child tax credit.

The bill modifies the EITC for individuals with no qualifying children by:

increasing the credit and phaseout percentages,
increasing the earned income and phaseout amounts,
reducing the minimum age to claim the credit, and
modifying the formula for inflation adjustments.

For a qualifying child to be taken into account for the EITC, a tax return must include a certification of the child's residency.

The bill prohibits the refundable portion of the child tax credit (commonly referred to as the additional child tax credit) from being claimed for a qualifying child unless the tax return includes a valid Social Security number for the child.

The bill increases from two to five years the disallowance period for taxpayers who improperly claim the EITC due to reckless or intentional disregard of rules and regulations.

Bill text 1 version