3.0.0 905 2026-05-01T13:06:24Z 2026-05-01T13:06:24Z House H HR 2025-01-31 119 https://www.congress.gov/bill/119th-congress/house-bill/905 [Congressional Record Volume 171, Number 21 (Friday, January 31, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mrs. WATSON COLEMAN:H.R. 905.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 18: [The Congress shall havePower . . .] To make all Laws which shall be necessary andproper for carrying into Execution the foregoing Powers, andall other Powers vested by this Constitution in theGovernment of the United States, or in any Department orOfficer thereof.[Page H434]]]> hswm00 Ways and Means Committee House Standing Referred To 2025-01-31T15:01:15Z 2025-01-31 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-01-31 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-01-31 Introduced in House IntroReferral 1000 9 Library of Congress W000822 Rep. Watson Coleman, Bonnie [D-NJ-12] Bonnie Watson Coleman D NJ 12 N H001081 Rep. Hayes, Jahana [D-CT-5] Jahana Hayes D CT 5 2025-01-31 True M001229 Rep. McIver, LaMonica [D-NJ-10] LaMonica McIver D NJ 10 2025-01-31 True N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] Eleanor Norton D DC Holmes 0 2025-01-31 True B000490 Rep. Bishop, Sanford D. [D-GA-2] Sanford Bishop D GA D. 2 2025-01-31 True J000288 Rep. Johnson, Henry C. "Hank" [D-GA-4] Henry Johnson D GA C. "Hank" 4 2025-01-31 True T000193 Rep. Thompson, Bennie G. [D-MS-2] Bennie Thompson D MS G. 2 2025-01-31 True C001067 Rep. Clarke, Yvette D. [D-NY-9] Yvette Clarke D NY D. 9 2025-01-31 True C001127 Rep. Cherfilus-McCormick, Sheila [D-FL-20] Sheila Cherfilus-McCormick D FL 20 2025-01-31 True A000381 Rep. Ansari, Yassamin [D-AZ-3] Yassamin Ansari D AZ 3 2025-01-31 True M001237 Rep. McDonald Rivet, Kristen [D-MI-8] Kristen McDonald Rivet D MI 8 2025-01-31 True W000808 Rep. Wilson, Frederica S. [D-FL-24] Frederica Wilson D FL S. 24 2025-01-31 True K000400 Rep. Kamlager-Dove, Sydney [D-CA-37] Sydney Kamlager-Dove D CA 37 2025-01-31 True M000687 Rep. Mfume, Kweisi [D-MD-7] Kweisi Mfume D MD 7 2025-01-31 True F000477 Rep. Foushee, Valerie P. [D-NC-4] Valerie Foushee D NC P. 4 2025-01-31 True B001313 Rep. Brown, Shontel M. [D-OH-11] Shontel Brown D OH M. 11 2025-01-31 True M001227 Rep. McClellan, Jennifer L. [D-VA-4] Jennifer McClellan D VA L. 4 2025-01-31 True T000487 Rep. Tokuda, Jill N. [D-HI-2] Jill Tokuda D HI N. 2 2025-02-25 False Taxation Taxation 2025-04-16T14:45:38Z 00 2025-01-31 Introduced in House 2026-05-01T13:02:44Z 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.

]]> EITC Modernization Act Display Title 45 EITC Modernization Act 2025-03-05T05:23:22Z Short Title(s) as Introduced 101 EITC Modernization Act 2025-03-05T05:23:19Z Introduced in House IH Official Title as Introduced 6 To amend the Internal Revenue Code of 1986 to extend the earned income tax credit to all taxpayers with dependents and to qualifying students, and for other purposes. 2025-03-05T05:18:28Z Introduced in House IH Introduced in House 2025-01-31T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr905ih/xml/BILLS-119hr905ih.xml 2025-01-31 Referred to the House Committee on Ways and Means. text/xml EN 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. Congressional Research Service, Library of Congress 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.