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    <updateDate>2022-08-10T23:29:20Z</updateDate>
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    <type>S</type>
    <introducedDate>2020-03-19</introducedDate>
    <congress>116</congress>
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            <name>Referred to</name>
            <date>2020-03-19T19:43:19Z</date>
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        <title>COVID-19 Earned Income Act</title>
        <congress>116</congress>
        <number>6762</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2020-05-08</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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        <title>Disaster Tax Relief Act of 2020</title>
        <congress>116</congress>
        <number>8440</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2020-09-29</actionDate>
          <text>Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, 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.</text>
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        <actionDate>2020-03-19</actionDate>
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            <name>Finance Committee</name>
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        <text>Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2020-03-19</actionDate>
        <text>Introduced in Senate</text>
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          <name>Library of Congress</name>
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    <sponsors>
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        <bioguideId>B000944</bioguideId>
        <fullName>Sen. Brown, Sherrod [D-OH]</fullName>
        <firstName>Sherrod</firstName>
        <lastName>Brown</lastName>
        <party>D</party>
        <state>OH</state>
        <isByRequest>N</isByRequest>
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    <cosponsors>
      <item>
        <bioguideId>C001075</bioguideId>
        <fullName>Sen. Cassidy, Bill [R-LA]</fullName>
        <firstName>Bill</firstName>
        <lastName>Cassidy</lastName>
        <party>R</party>
        <state>LA</state>
        <sponsorshipDate>2020-03-19</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects>
        <item>
          <name>Income tax credits</name>
        </item>
        <item>
          <name>Poverty and welfare assistance</name>
        </item>
        <item>
          <name>Tax treatment of families</name>
        </item>
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          <name>Wages and earnings</name>
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        <name>Taxation</name>
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        <actionDate>2020-03-19</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2020-04-09T15:40:46Z</updateDate>
        <text><![CDATA[ <p><strong>COVID-19 Earned Income Act</strong></p> <p>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). </p>]]></text>
      </summary>
    </summaries>
    <title>COVID-19 Earned Income Act</title>
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        <titleType>Display Title</titleType>
        <title>COVID-19 Earned Income Act</title>
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        <titleType>Short Title(s) as Introduced</titleType>
        <title>COVID-19 Earned Income Act</title>
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        <title>A bill to provide COVID-19 related assistance through a special earned income rule for purposes of the refundable child and earned income credits for taxable year 2020.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
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        <type>Introduced in Senate</type>
        <date>2020-03-19T04:00:00Z</date>
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    <latestAction>
      <actionDate>2020-03-19</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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