[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 536 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 536

  To amend the Internal Revenue Code of 1986 to strengthen the earned 
                           income tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 14, 2009

Mr. Pascrell (for himself and Mr. Boren) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to strengthen the earned 
                           income tax credit.

    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 ``Strengthen the Earned Income Tax 
Credit Act of 2009''.

SEC. 2. STRENGTHEN THE EARNED INCOME TAX CREDIT.

    (a) Reduction in Marriage Penalty.--
            (1) In general.--Section 32(b)(2)(B) of the Internal 
        Revenue Code of 1986 (relating to joint returns) is amended--
                    (A) in clause (iii) by striking ``after 2007.'' and 
                inserting ``in 2008,'', and
                    (B) by inserting after clause (iii) the following 
                new clauses:
                            ``(iv) $3,500 in the case of taxable years 
                        beginning in 2009,
                            ``(v) $4,000 in the case of taxable years 
                        beginning in 2010,
                            ``(vi) $4,500 in the case of taxable years 
                        beginning in 2011, and
                            ``(vii) $5,000 in the case of taxable years 
                        beginning after 2012.''.
            (2) Inflation adjustment.--Section 32(j)(1)(B)(ii) of such 
        Code is amended--
                    (A) by striking ``$3,000 amount in subsection 
                (b)(2)(B)(iii)'' and inserting ``$5,000 amount in 
                subsection (b)(2)(B)(vii)'', and
                    (B) by striking ``2007'' and inserting ``2010''.
            (3) Provisions not subject to sunset.--Title IX of the 
        Economic Growth and Tax Relief Reconciliation Act of 2001 
        (relating to sunset provisions of such Act) shall not apply to 
        section 303(a) of such Act.
    (b) Increase in Credit Percentage for Families With 3 or More 
Children.--The table contained in section 32(b)(1)(A) of such Code 
(relating to percentages) is amended--
            (1) by striking ``2 or more qualifying children'' in the 
        second row and inserting ``2 qualifying children'', and
            (2) by inserting after the second row the following new 
        item:


 
 
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``3 or more qualifying children..................................  45...................................  21.06'
                                                                                                              '.
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    (c) Credit Increase and Reduction in Phaseout for Individuals With 
No Children.--The table contained in section 32(b)(1)(A) of such Code 
is amended--
            (1) by striking ``7.65'' in the second column of the third 
        row and inserting ``15.3'', and
            (2) by striking ``7.65'' in the third column of the third 
        row and inserting ``15.3''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
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