[Congressional Record (Bound Edition), Volume 145 (1999), Part 15]
[Extensions of Remarks]
[Page 22301]
[From the U.S. Government Publishing Office, www.gpo.gov]



                       INTRODUCTION OF H.R. 2898

                                 ______
                                 

                           HON. PATSY T. MINK

                               of hawaii

                    in the house of representatives

                     Wednesday, September 22, 1999

  Mrs. MINK of Hawaii. Mr. Speaker, I rise today to introduce 
legislation, H.R. 2898, which lowers the minimum age for individuals 
without children to be eligible for the earned income tax credit to 21 
years-of-age.
  The earned income tax credit was established in 1975 to provide cash 
aid to working parents with low incomes who care for dependent 
children. In 1994, this credit was extended to include low-income 
workers with no children.
  Many workers today struggle to make a living wage. This credit 
provides these workers with a financial boost to help them in their 
struggles. It either reduces their tax liability, thus putting more 
money in their take-home pay, or it provides an actual cash benefit. 
This extra money is a great help for these taxpayers, and I fully 
support this credit.
  However, it is extremely unfair to deprive someone in this financial 
situation the benefits of the earned income tax credit merely because 
he or she has not reached the age of 25.
  But this is exactly what the current law does. A taxpayer who 
otherwise meets the income requirements of tax credit is not eligible 
if he or she is under the age of 25.
  Congress justified this age requirement to prevent students, who are 
otherwise supported by their parents, from becoming eligible for the 
credit. However, by focusing on the age of these students, the age 
requirement is depriving thousands of young Americans who are truly 
struggling financially from receiving the credit.
  In our inner cities and our rural areas, many young men and women do 
not have the luxury of going to college. After graduation, they must 
find jobs in order to support themselves. And, unfortunately, the jobs 
that one can get with only a high school diploma are not paying a 
living wage.
  My bill corrects the problem of the earned income tax credit by 
simply reducing the minimum age requirement to 21 years of age.
  I urge my colleagues to support our young workers by supporting H.R. 
2898.

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