[Congressional Record (Bound Edition), Volume 149 (2003), Part 8]
[Extensions of Remarks]
[Page 10586]
[From the U.S. Government Publishing Office, www.gpo.gov]




     INTRODUCTION OF H.R. 1894, TO PROHIBIT THE IMPLEMENTATION OF 
                        DISCRIMINATORY PRECERTI-
         FICATION REQUIREMENTS FOR THE EARNED INCOME TAX CREDIT

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                           HON. EARL POMEROY

                            of north dakota

                    in the house of representatives

                          Tuesday, May 6, 2003

  Mr. POMEROY. Mr. Speaker, the earned income tax credit is an 
important program to assist low-income families and move them from 
welfare to work.
  The IRS is proposing a precertification program for EITC unlike that 
applied to any other tax benefit program, or for that matter any other 
program. As proposed, the IRS's precertification program will have the 
consequence of excluding persons who clearly qualify for EITC benefits. 
This is because, as proposed, many of the precertification requirements 
simply cannot be met. As one example, marriage certificates are 
required in certain instances. In several states, however, the waiting 
period to receive this documentation may be years. It is for this 
reason that I am co-sponsoring H.R. 1894, introduced by Representative 
Charles Rangel.
  Because of my strong support for EITC, I also support both 
simplification of the EITC documentation process as well as fair and 
appropriate review of the program's eligibility and enforcement 
processes. This will guarantee that those persons who are eligible to 
receive the credit receive the benefits to which they are entitled, and 
that those persons who endeavor to take unfair advantage of the EITC 
are prevented from doing so. Fraud certainly cannot and will not be 
tolerated, but we also should not punish people who fairly qualify for 
this credit by making them provide documentation that they cannot 
acquire. I look forward to working with my colleagues and the Internal 
Revenue Service in ensuring that these dual aims are accomplished.

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