S 1138
116th Congress
Senate
Taxation
Administrative remedies
Caribbean area
Congressional oversight
Department of the Treasury
Employment taxes
Fraud offenses and financial crimes
Government information and archives
Government studies and investigations
Income tax credits
Inflation and prices
Intergovernmental relations
Poverty and welfare assistance
Puerto Rico
State and local government operations
State and local taxation
Tax administration and collection, taxpayers
Tax treatment of families
U.S. territories and protectorates
Wages and earnings
A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.
Introduced: April 10, 2019
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 10, 2019
Read twice and referred to the Committee on Finance.
Apr 10, 2019
Introduced in Senate
Plain-English summary
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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1