S. 1632 — A bill to amend the Internal Revenue Code of 1986 to provide a look back rule in the case of federally declared disasters for determining earned income for purposes of the child tax credit and the earned income credit, and for other purposes; to the Committee on Finance.
By Mr. MENENDEZ (for himself, Mr. Schumer, Mr. Leahy, and Mr. Cardin), S5945 [23SE]