[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5036 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 5036

 To enhance access to the benefits of the earned income tax credit by 
  expanding the electronic filing of income tax returns by nonprofit 
 organizations on behalf of individuals eligible for such credit, and 
                          for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 13, 1994

Mr. Gejdenson introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To enhance access to the benefits of the earned income tax credit by 
  expanding the electronic filing of income tax returns by nonprofit 
 organizations on behalf of individuals eligible for such credit, and 
                          for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Earned Income Credit Easy Filing Act 
of 1994''.

SEC. 2. FINDINGS.

    The Congress hereby finds that--
            (1) in order to maximize the effectiveness of the credit 
        under section 32 of the Internal Revenue Code of 1986 (relating 
        to earned income credit) as a work incentive, the benefits of 
        such credit must be well publicized and better understood by 
        wage-earners eligible for such credit and by potential wage-
        earners, and
            (2) because many taxpayers have an incomplete understanding 
        of such credit, they paid exorbitant filing fees to obtain 
        quick refunds under such credit.

SEC. 3. FILING ASSISTANCE.

    The Secretary of the Treasury or his delegate shall--
            (1) establish a program to recruit and train individuals 
        (including volunteers) as outreach counselors to explain the 
        earned income credit to low-income wage-earners and assist them 
        in the preparation of their income tax returns,
            (2) promote the availability to low-income wage-earners of 
        the Internal Revenue Service clinics providing tax return 
        preparation assistance without charge, and
            (3) expand electronic filing programs to increase the 
        number of nonprofit organizations which may file returns 
        electronically on behalf of low-income wage earners.
                                 <all>