S 3542 116th Congress Senate Taxation Income tax credits Poverty and welfare assistance Tax treatment of families Wages and earnings

COVID-19 Earned Income Act

Introduced: March 19, 2020 See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Mar 19, 2020

Read twice and referred to the Committee on Finance.

Mar 19, 2020

Introduced in Senate

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Plain-English summary Congressional Research Service

COVID-19 Earned Income Act

This bill sets forth a special rule for determining the amount of the earned income tax credit and the refundable portion of the child tax credit. Specifically, the bill allows a taxpayer to use the earned income of the preceding taxable year in computing such credits if such income is greater than the income for the current taxable year (i..e., 2020).

What's happening now March 19, 2020

Read twice and referred to the Committee on Finance.

Related & companion bills 2

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Cosponsors 1

Cassidy, Bill

Louisiana · Mar 19, 2020

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APA

U.S. Congress. (2026). S. 3542: COVID-19 Earned Income Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-3542/

MLA

"S. 3542: COVID-19 Earned Income Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-3542/.

Bluebook (legal)

S. 3542, 116th Cong. (2026), https://openamerica.io/bill/116-S-3542/.

Markdown link

[S. 3542: COVID-19 Earned Income Act](https://openamerica.io/bill/116-S-3542/)