[Congressional Record (Bound Edition), Volume 147 (2001), Part 2]
[House]
[Page 3088]
[From the U.S. Government Publishing Office, www.gpo.gov]



     LOWERING THE ELIGIBILITY AGE FOR THE EARNED INCOME TAX CREDIT

  The SPEAKER pro tempore. Under a previous order of the House, the 
gentlewoman from Hawaii (Mrs. Mink) is recognized for 5 minutes.
  Mrs. MINK of Hawaii. Mr. Speaker, I rise to introduce a bill that 
lowers the minimum age for individuals without children to be eligible 
for the earned income tax credit.
  In 1975, the earned income tax credit was established to provide aid 
to working parents with low incomes. In 1994, the credit was extended 
to include low-income workers with no children.
  This credit provides struggling workers age 25 or over a financial 
boost by reducing their tax liability or providing an actual cash 
benefit.
  But the earned income tax credit discriminates against younger 
workers. It is inherently unfair to deprive some the benefits of the 
tax credit simply because he or she is under the age of 25.
  Congress justified the age requirement to prevent students, who are 
supported by their parents, from becoming eligible for the credit. Yet 
in our inner cities and rural areas many young men and women cannot 
afford to go to college. Upon high school graduation, they are thrust 
into the workforce. But many of the jobs available to them do not pay a 
living wage.
  My bill helps these individuals by lowering the minimum age 
requirement of the earned income tax credit to 21 years of age.
  I urge my colleagues to cosponsor this legislation.

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