Middle Class Tax Break Act of 2017
Official title: A bill to amend the Internal Revenue Code of 1986 to provide a working America tax credit.
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Read twice and referred to the Committee on Finance.
Middle Class Tax Break Act of 2017
This bill amends the Internal Revenue Code to allow a working America tax credit equal to the lesser of: (1) 6.2% of the earned income of the taxpayer, or (2) $500 ($1,000 in the case of a joint return or a head of a household).
Individuals whose modified adjusted gross income does not exceed $100,000 ($200,000 in the case of a joint return or a head of a household) are eligible for the credit.
The following individuals or entities are ineligible for the credit: (1) estates or trusts, (2) nonresident aliens, (3) individuals who do not include a Social Security number on their tax return, and (4) individuals for whom another taxpayer is allowed a deduction for a personal exemption.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1840: Middle Class Tax Break Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-1840/
"S. 1840: Middle Class Tax Break Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1840/.
S. 1840, 115th Cong. (2026), https://openamerica.io/bill/115-S-1840/.
[S. 1840: Middle Class Tax Break Act of 2017](https://openamerica.io/bill/115-S-1840/)