H.R. 905 · 119th Congress
EITC Modernization Act
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Watson ColemanSponsor17 cosponsors · 17 D
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Ansari
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Bishop
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Brown
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Clarke
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Foushee
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Hayes
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Johnson
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Mfume
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McClellan
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McIver
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McDonald Rivet
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Norton
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Thompson
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Wilson
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Tokuda16 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in House · Jan 31, 2025
EITC Modernization Act
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.
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 nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: EITC Modernization Act
Latest action (Jan 31, 2025): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jan 31, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.