A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.
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This bill increases and revises requirements for the earned income and child tax credits. It also makes similar revisions to the earned income tax credit for residents of Puerto Rico.
The bill authorizes the Department of the Treasury to regulate the practice of tax return preparers and impose sanctions upon preparers found to be incompetent or disreputable.
The Government Accountability Office must study and report on the sharing of information between Treasury and states regarding identification numbers issued to tax return preparers and minimum standards for preparers.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1138: A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.. 116th Congress. Open America. https://openamerica.io/bill/116-S-1138/
"S. 1138: A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-1138/.
S. 1138, 116th Cong. (2026), https://openamerica.io/bill/116-S-1138/.
[S. 1138: A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.](https://openamerica.io/bill/116-S-1138/)