CTC Legislative Tracker - Tax Credits for Workers and Families

House Bill #	Senate Bill #	Bill Title	Synopsis	Sponsor(s)	Last Action	Current Status
	S.4800	The Heroes Act	Improves the child tax credit and establishes a program for making advance payments of the credit.	Sen. Schumer, Charles E.	11/09/2020	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 581.
H.R.8406		The Heroes Act	Improves the child tax credit and establishes a program for making advance payments of the credit.	Rep. Lowey, Nita M.	09/29/2020	Referred to the Committee on Appropriations, and in addition to the Committees on the Budget, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
	S.4679	Poverty Measurement Improvement Act	More accurately determine the extent of poverty in the United States and the anti-poverty effectiveness of Federal benefit programs such as the Child Tax Credit.	Sen. Lee, Mike	09/23/2020	Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
	S.4537	RECOVERY Act	Taxpayers may elect to treat amounts excluded from gross income as earned income for the purposes of the Child Tax Credit.	Sen. Cruz, Ted	09/08/2020	Read twice and referred to the Committee on Finance.
H.R.7648		Taxpayer Fairness Fund Act of 2020		Rep. Moore, Gwen	07/16/2020	Referred to the House Committee on Ways and Means.
H.Res.1048		Expressing the sense of the House of Representatives that the Congress should enact the Poverty Bill of Rights to reaffirm the right of all Americans to live a life free from poverty and its impacts.	Reaffirms the right of all Americans to live a life free from poverty and its impacts, including the right to working family tax credits, such as the Child Tax Credit and the Earned Income Tax Credit, that are proven to lift families out of poverty, free from onerous eligibility requirements.	Rep. Fudge, Marcia L.	07/16/2020	Referred to the House Committee on Oversight and Reform.
H.R.7551		Earned Income and Child Tax Credits Outreach Act of 2020	This bill directs the Department of the Treasury, in January of 2021 and January of 2022, to carry out a public outreach program to inform individual taxpayers of their potential eligibility for the earned income and child tax credits.	Rep. Moore, Gwen	07/09/2020	Referred to the House Committee on Ways and Means.
H.Res.985		Expressing the moral responsibility of Congress to end adult and child poverty in the United States.	Supports increased funding for and strengthening of basic need programs like the supplemental nutrition assistance program (SNAP), temporary assistance for needy families (TANF), the Child Tax Credit, the Earned Income Tax Credit (EITC), and housing assistance especially during the COVID–19 pandemic.	Rep. Lee, Barbara	05/28/2020	Referred to the House Committee on Oversight and Reform.
H.R.6800		The Heroes Act	Improves the child tax credit and establishes a program for making advance payments of the credit.	Rep. Lowey, Nita M.	07/23/2020	Committee on Small Business and Entrepreneurship. Hearings held.
H.R.6762		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).	Rep. Higgins, Brian	05/08/2020	Referred to the House Committee on Ways and Means.
H.R.6379		Take Responsibility for Workers and Families Act	Increases the child tax credit and makes it fully refundable through 2050.	Rep. Lowey, Nita M.	03/23/2020	Referred to the Committee on Appropriations, and in addition to the Committees on the Budget, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
	S.3542	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).	Sen. Brown, Sherrod	03/19/2020	Read twice and referred to the Committee on Finance.
H.R.5687		Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020	The bill expands the child tax credit and modifies related requirements that affect the residents of Puerto Rico and other U.S. territories.	Rep. Lowey, Nita M.	02/11/2020	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 416.
	S.2203S.2203	Earned Income Tax Credit and Child Tax Credit Equity for Puerto Rico Act of 2015	This bill amends the Internal Revenue Code to make citizens of Puerto Rico eligible for the federal earned income tax credit and allow them to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers.	Sen. Menendez, Robert [D-NJ]	10/22/2015	Introduced in Senate
H.R. 3552		Child Tax Credit Equity for Puerto Rico Act of 2015	This bill amends the Internal Revenue code to allow citizens of Puerto Rico to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers.	Rep. Pierluisi, Pedro R. [D-PR-At Large]	09/17/15	Introduced in House
H.R. 4846		To amend the Internal Revenue Code of 1986 to increase the child tax credit.	This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase the allowable amount of such credit from $1,000 to $2,000 for each qualifying child, (2) raise the modified adjusted gross income threshold amount at which the phase-out of the credit begins, and (3) increase such threshold amount by $15,000 for each qualifying child of the taxpayer beyond the first child.	Rep. Comstock, Barbara [R-VA-10]	03/23/2016	Referred to the House Committee on Ways and Means.
H.R. 4722		Young Child Tax Credit Act	This bill amends the Internal Revenue Code to allow individual taxpayers a new refundable tax credit based on the number of their qualifying children under the age of three and the taxpayer’s adjusted gross income. Advance payments of credit amounts shall be made to taxpayers each month.	Rep. DeLauro, Rosa L. [D-CT-3]	03/03/2016	Referred to the House Committee on Ways and Means.
	S.2264	Child Tax Credit Improvement Act	This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase the amount of such credit for children who have not attained age 6 by the close of the taxable year, (2) modify the limitation on such credit based upon taxpayer adjusted gross income and the age of the qualifying child, (3) increase the refundable portion of such credit for children under age 6, and (4) allow an inflation adjustment to the $1,000 credit amount beginning after 2015.	Sen. Bennet, Michael F. [D-CO]	11/10/2015	Read twice and referred to the Committee on Finance.
H.R. 2334		Refundable Child Tax Credit Eligibility Verification Reform Act of 2015	Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns. Prohibits taxpayers who improperly claimed such credit in a previous year from claiming such credit during a disallowance period of: (1) 2 years for claims made with reckless or intentional disregard of rules governing such credit, or (2) 10 years for fraudulent claims. Requires the Department of the Treasury to prescribe a form for completion by paid income tax preparers in connection with claims for the refundable portion of the child tax credit. Imposes a penalty on preparers who fail to comply with due diligence requirements for claiming the refundable portion of the credit.	Rep. Johnson, Sam [R-TX-3]	05/14/2015	Referred to the House Committee on Ways and Means.
H.R. 1286		Child Tax Credit Permanency Act of 2015	This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) adjust the earned income threshold for determining the amount of the refundable portion of such credit, and (2) provide for an inflation adjustment to the $1,000 credit amount for calendar years after 2013.	Rep. DeLauro, Rosa L. [D-CT-3]	03/04/2015	Referred to the House Committee on Ways and Means.
	S.53	Child Tax Credit Integrity Preservation Act of 2015	Amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide a valid identification number (i.e., a Social Security account number issued by the Social Security Administration) on their tax returns in addition to the name and identification number of each qualifying child.	Sen. Vitter, David [R-LA]	01/07/2016	Read twice and referred to the Committee on Finance.
H.R. 713		To amend the Internal Revenue Code of 1986 to disallow the refundable portion of the child credit to taxpayers using individual taxpayer identification numbers issued by the Internal Revenue Service.	Amends the Internal Revenue Code to disallow the refundable portion of the child tax credit to taxpayers who use individual taxpayer identification numbers issued by the Internal Revenue Service instead of social security account numbers to claim such credit on their tax returns.	Rep. Bucshon, Larry [R-IN-8]	02/04/2015	Referred to the House Committee on Ways and Means.
H.R. 3430		To amend the Internal Revenue Code of 1986 to provide for a reduction in improper claims of refundable credits by directing the Secretary of the Treasury to ensure consistency of requirements for self and paid tax return preparers, and for other purposes.	This bill amends the Internal Revenue Code to: (1) direct the Internal Revenue Service to ensure that all procedures and questions used to determine eligibility for the earned income tax credit, the child tax credit, and the American Opportunity, Hope Scholarship, and Lifetime Learning tax credits are substantially the same regardless of the method used for preparing and filing a tax return; and (2) extend the due diligence requirement for determining eligibility for the earned income tax credit to tax return preparers who prepare returns claiming such other tax credits.	Rep. Young, Todd C. [R-IN-9]	07/29/2015	Referred to the House Committee on Ways and Means.