Proposals Regarding the Federal EITC:
House Bill # Senate Bill# Bill Title Synopsis Sponsor(s) Last Action Current Status
S.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.4309 To amend the Internal Revenue Code of 1986 to reimburse each possession of the United States for the cost of the earned income tax credit. This bill amends the Internal Revenue Code to direct the Department of the Treasury to pay to the Commonwealths of Puerto Rico and the Northern Mariana Islands amounts of the earned income tax credit paid or payable to residents for taxable years beginning after December 31, 2015.

 

Rep. Sablan, Gregorio Kilili Camacho [D-MP-At Large] 12/18/2015 Referred to the House Committee on Ways and Means.
H.R.3553 Earned Income Tax Credit Equity for Puerto Act of 2015 This bill amends the Internal Revenue Code to make citizens of Puerto Rico eligible for the federal earned income tax credit.

 

Rep. Pierluisi, Pedro R. [D-PR-At Large] 09/17/2015 Referred to the House Committee on Ways and Means.
H.R.902 Earned Income Tax Credit Improvement and Simplification Act 2015 Amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) make permanent the increase in the rate of such credit for taxpayers with three or more qualifying children and the reduction in the amount of the marriage penalty for such credit; (2) allow such credit for an individual with no qualifying children who has attained the age of 21 but not 25 and is not a full-time student, and whose qualifying children do not have valid social security numbers; (3) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member; and (4) repeal the denial of such credit for taxpayers with excess investment income. Rep. Neal, Richard E. [D-MA-1] 02/11/2015 Referred to the House Committee on Ways and Means.
S.2327 Foster EITC Act of 2015 This bill amends the Internal Revenue Code to modify the earned income tax credit by: (1) making permanent the increase in the rate of such credit for taxpayers with three or more children, (2) increasing the credit for taxpayers with no qualifying children, (3) reducing the qualifying age for such credit for certain childless individuals (from age 25 to age 21) and for youth formerly in foster care (from age 25 to age 18), (4) imposing new reporting requirements for youth in foster care who have attained age 16, and (5) revising eligibility rules relating to married individuals living apart and qualifying children claimed by another family member.

 

Sen. Casey, Robert P., Jr. [D-PA] (I 11/19/2015 Read twice and referred to the Committee on Finance
H.R.3123 Tax Credit Accountability Act of 2015 Amends the Internal Revenue Code to deny the earned income tax credit to any alien individual who is in an unlawful immigration status at any point during the taxable year.

 

Rep. Collins, Doug [R-GA-9] 07/21/2015 Referred to the House Committee on Ways and Means.
S.1994 TRAFFIC Relief Act The earned income tax credit is also modified to: (1) allow an increase in such credit for individuals with no qualifying children, (2) revise tax credit eligibility rules for married individuals living apart and qualifying children claimed by another family member, and (3) repeal the denial of such credit for taxpayers with excess investment income.

 

Sen. Carper, Thomas R. [D-DE] 08/05/2015 Read twice and referred to the Committee on Finance
H.R.4213 Tax Equity and Prosperity for Puerto Rican Families 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. In making the earned income tax credit applicable to Puerto Rican citizens, the bill modifies credit requirements to allow taxpayers in Puerto Rico to claim the credit at age 21 (rather than age 25) and to allow a credit percentage of 40, without regard to the number of qualifying children claimed by the taxpayer. Rep. Pascrell, Bill, Jr. [D-NJ-9] 12/10/2015 Referred to the House Committee on Ways and Means.
H.R.1757 Tax Fairness for All Families Act of 2015 Amends the Internal Revenue Code, with respect to the earned income tax credit, to provide for an increased credit percentage for taxpayers with three or more qualifying children.

 

Rep. Nadler, Jerrold [D-NY-10] 04/13/2015 Referred to the House Committee on Ways and Means
H.R.3777 America First Act The bill permanently extends two expansions of the Earned Income Tax Credit, limits tax deductions for high-income individuals, and repeals the medical device tax included in the Patient Protection and Affordable Care Act.

 

Rep. Rigell, E. Scott [R-VA-2] 03/23/2016 Referred to the Subcommittee on Health, Employment, Labor, and Pensions
S.1795 National Disaster Tax Relief Act of 2015 providing a special rule to allow individuals affected by a disaster in 2012, 2013, 2014, or 2015 to claim a full earned income tax credit; Sen. Vitter, David [R-LA] 07/16/2015 Read twice and referred to the Committee on Finance.
H.R.3110 National Disaster Tax Relief Act of 2015 providing a special rule to allow individuals affected by a disaster in 2012, 2013, 2014, or 2015 to claim a full earned income tax credit; Rep. Reed, Tom [R-NY-23] 07/16/2015 Referred to the House Committee on Ways and Means.
H.R.3005 Julia Carson Responsible Fatherhood and Healthy Families Act of 2015 Amends the Internal Revenue Code to increase the earned income tax credit percentage for eligible individuals with no qualifying children.

 

Rep. Davis, Danny K. [D-IL-7] 07/15/2015 Referred to the Subcommittee on Human Resources.
S.473 SONG Act Modifies the earned income tax credit to: (1) make permanent the increase in the rate of such credit for taxpayers with three or more children; (2) increase the earned income amount, phaseout amounts, and the credit for taxpayers with no qualifying children; (3) reduce from 25 to 21 the qualifying age for such credit for individuals without a qualifying child; (4) revise eligibility rules for married individuals living apart and qualifying children claimed by another family member; and (5) repeal the denial of such credit for taxpayers with excess investment income.

 

Sen. Udall, Tom [D-NM] 02/12/2015 Read twice and referred to the Committee on Finance.