[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2110 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2110

 To amend the Internal Revenue Code of 1986 to provide an increasingly 
  larger earned income credit for families with more than 3 children.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 20, 2017

  Mr. Nadler 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 an increasingly 
  larger earned income credit for families with more than 3 children.

    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 ``Tax Fairness for All Families Act of 
2017''.

SEC. 2. INCREASED EARNED INCOME CREDIT FOR FAMILIES WITH MORE THAN 3 
              CHILDREN.

    (a) In General.--Paragraph (1) of section 32(b) of the Internal 
Revenue Code of 1986 is amended to read as follows:
            ``(1) Percentages.--For purposes of subsection (a)--


------------------------------------------------------------------------
                                             The credit
  ``In the case of an eligible individual    percentage    The phaseout
                   with:                         is:      percentage is:
------------------------------------------------------------------------
1 qualifying child........................         34.00           15.98
2 qualifying children.....................         40.00           21.06
3 qualifying children.....................         45.00           21.06
4 qualifying children.....................         50.00           21.06
5 qualifying children.....................         55.00           21.06
6 qualifying children.....................         60.00           21.06
7 or more qualifying children.............         65.00           21.06
No qualifying children....................          7.65        7.65.''.
------------------------------------------------------------------------

    (b) Conforming Amendment.--Paragraph (3) of section 32(b) of such 
Code is amended by striking subparagraph (A).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2016.
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