119th Congress Taxation
H.R. 905: EITC Modernization Act
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill expands eligibility for the earned income tax credit (EITC), provides a minimum EITC amount of $1,200 (subject to limitations), and allows an individual to receive the EITC as monthly payments. The bill also establishes a grant program for tax return preparation assistance for low-income individuals.
Under the bill, EITC eligibility is expanded to include a student who meets certain requirements and an individual with a qualifying dependent, which includes a
- qualifying child,
- dependent who attains the age of 65 within the tax year and for whom the individual may claim a tax deduction for a personal exemption, and
- dependent or spouse who is physically or mentally incapable of caring for themselves and meets certain residency requirements.
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Further, for an individual who does not have a qualifying dependent, the bill lowers the EITC eligibility age to 18 years (from 25 years) and eliminates the maximum age limit.
The bill allows an individual who meets certain requirements to receive the EITC in monthly payments and provides for a one-time increase in the first monthly payment. The bill also provides a new parent (through birth or adoption) an increase in their monthly EITC payments (subject to limitations).
Finally, the bill establishes a grant program, which is similar to the existing Volunteer Income Tax Assistance program and provides funding for tax return preparation assistance for low-income taxpayers and members of underserved populations.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Yassamin Ansari D-AZOriginal
- Sanford Bishop D-GAOriginal
- Shontel Brown D-OHOriginal
- Yvette Clarke D-NYOriginal
- Sheila Cherfilus-McCormick D-FLOriginal
- Valerie Foushee D-NCOriginal
- Jahana Hayes D-CTOriginal
- Henry Johnson D-GAOriginal
- Sydney Kamlager-Dove D-CAOriginal
- Kweisi Mfume D-MDOriginal
- Jennifer McClellan D-VAOriginal
- LaMonica McIver D-NJOriginal
- Kristen McDonald Rivet D-MIOriginal
- Eleanor Norton D-DCOriginal
- Bennie Thompson D-MSOriginal
- Frederica Wilson D-FLOriginal
- Jill Tokuda D-HI
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Other bills by Bonnie Watson Coleman
History
- Introduced in the House by Bonnie Watson Coleman.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.