[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4946 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 4946

 To amend the Internal Revenue Code of 1986 to provide for an increase 
  in the earned income tax credit for individuals with no qualifying 
                   children, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 14, 2016

   Mr. Coffman (for himself, Mr. Walz, and Mr. Hardy) 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 provide for an increase 
  in the earned income tax credit for individuals with no qualifying 
                   children, 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 ``Enhancing Advancement, Reducing 
Noncompliance, and Improving Trust Act'' or the ``EARN IT Act''.

SEC. 2. INCREASE IN EARNED INCOME CREDIT FOR INDIVIDUALS WITH NO 
              QUALIFYING CHILDREN.

    (a) Percentages.--The table in section 32(b)(1) of the Internal 
Revenue Code of 1986 is amended by striking ``7.65'' both places it 
appears and inserting ``15.3''.
    (b) Earned Income and Phaseout Amounts.--The table in section 
32(b)(2) of such Code is amended--
            (1) by striking ``$4,220'' and inserting ``$6,570'', and
            (2) by striking ``$5,280'' and inserting ``$11,500''.
    (c) Reduction in Minimum Age.--Section 32(c)(1)(A)(ii)(II) of such 
Code is amended by striking ``age 25'' and inserting ``age 21''.
    (d) Inflation Adjustments.--Section 32(j)(1)(B) of such Code is 
amended--
            (1) in clause (i) by inserting ``except as provided in 
        clause (iii),'' before ``in the case of'',
            (2) by striking ``and'' at the end of clause (i),
            (3) by striking the period at the end of clause (ii), and
            (4) by adding after clause (ii) the following:
                            ``(iii) in the case of the $6,570 and the 
                        $11,500 amounts in subsection (b)(2)(B), by 
                        substituting ``calendar year 2015'' for 
                        ``calendar year 1992'' in subparagraph (B) of 
                        such section 1.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2015.

SEC. 3. CERTIFICATION OF CHILD RESIDENCY.

    (a) In General.--Section 32(c)(3) of the Internal Revenue Code of 
1986 is amended by adding at the end the following:
                    ``(E) Residency certification requirement.--A 
                qualifying child shall not be taken into account under 
                subsection (b) unless the taxpayer includes on the 
                return of tax for the taxable year a certification of 
                the same principal place of abode as the taxpayer with 
                respect to whom the determination under section 
                152(c)(1)(B) is made. Such certification shall be 
                supported by proof, such as letters, records, or 
                affidavits, in a manner substantially similar to the 
                procedures for tax years 2003 to 2005 of a similar 
                requirement that the Secretary used for the study 
                entitled `IRS Earned Income Tax Credit (EITC) 
                Initiatives--Report on Qualifying Child Residency 
                Certification, Filing Status, and Automated 
                Underreporter Tests' (2008).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2015.

SEC. 4. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM ADDITIONAL CHILD TAX 
              CREDIT.

    (a) In General.--Section 24(e)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following: ``No increase in 
credits shall be allowed under subpart C by reason of subsection (d) of 
this section with respect to any qualifying child for whom the taxpayer 
fails to include a valid social security number on such return''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2015.

SEC. 5. EXPANSION OF DISALLOWANCE PERIOD FOR TAXPAYERS WHO IMPROPERLY 
              CLAIM EITC BASED ON RECKLESS OR INTENTIONAL DISREGARD OF 
              THE RULES.

    (a) In General.--Section 32(k)(1)(B)(ii) of such Code is amended by 
striking ``2 taxable years'' and inserting ``5 taxable years''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2015.
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