II 

116TH CONGRESS 

1ST SESSION S. 4 

To amend the Internal Revenue Code of 1986 to establish a refundable 

tax credit to increase the take-home pay of American workers and enhance their financial stability, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 3, 2019 

Ms. HARRIS introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

a refundable tax credit to increase the take-home pay 

of American workers and enhance their financial stability, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘LIFT (Livable In5 comes for Families Today) the Middle Class Act’’. 

6 SEC. 2. ESTABLISHMENT OF MIDDLE CLASS TAX CREDIT. 

7 (a) IN GENERAL.—Subpart C of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by inserting after section 36 the fol2 lowing new section: 

3 ‘‘SEC. 36A. MIDDLE CLASS TAX CREDIT. 

4 ‘‘(a) ALLOWANCE OF CREDIT.— 

5 ‘‘(1) IN GENERAL.—In the case of an eligible 

6 individual, for any taxable year beginning after De7 cember 31, 2018, there shall be allowed as a credit 

8 against the tax imposed by this subtitle for the tax9 able year an amount equal to so much of the tax10 payer’s earned income for the preceding taxable year 

11 as does not exceed $3,000. 

12 ‘‘(2) PHASEOUT OF CREDIT.—The amount of 

13 the credit allowable to the taxpayer under paragraph 

14 (1) for the taxable year shall be reduced (but not 

15 below zero) by an amount which bears the same 

16 ratio to the amount of the credit determined under 

17 such paragraph as— 

18 ‘‘(A) the amount (not less than zero) equal 

19 to the adjusted gross income (or, if greater, the 

20 earned income) of the taxpayer for the pre21 ceding taxable year minus $30,000, bears to 

22 ‘‘(B) $20,000. 

23 ‘‘(3) JOINT RETURNS.— 

24 ‘‘(A) IN GENERAL.—For purposes of deter25 mining the amount of the credit allowed under 


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1 this section for any taxable year, if a joint re2 turn was filed for the preceding taxable year by 

3 an eligible individual and such individual’s 

4 spouse, each of the dollar amounts under para5 graphs (1) and (2) shall be doubled. 

6 ‘‘(B) MARRIED INDIVIDUALS.—For pur7 poses of determining the amount of the credit 

8 allowed under this section for any taxable year, 

9 if an individual was married during the pre10 ceding taxable year (within the meaning of sec11 tion 7703), this section shall apply only if a 

12 joint return was filed for the preceding taxable 

13 year under section 6013. 

14 ‘‘(4) HEAD OF HOUSEHOLD.—For purposes of 

15 determining the amount of the credit allowed under 

16 this section for any taxable year, if a taxpayer filed 

17 a return as a head of household for the preceding 

18 taxable year, the reduction of the credit allowable to 

19 the taxpayer under paragraph (1) shall be deter20 mined under paragraph (2) by substituting 

21 ‘$60,000’ for ‘$30,000’ in subparagraph (A) thereof. 

22 ‘‘(5) INFLATION ADJUSTMENTS.— 

23 ‘‘(A) IN GENERAL.—In the case of any 

24 taxable year after 2019, each of the dollar 


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1 amounts under paragraphs (1), (2), and (4) 

2 shall be increased by an amount equal to— 

3 ‘‘(i) such dollar amount, multiplied by 

4 ‘‘(ii) the cost-of-living adjustment de5 termined under section 1(f)(3) for the cal6 endar year in which the taxable year be7 gins, determined by substituting ‘calendar 

8 year 2018’ for ‘calendar year 2016’ in sub9 paragraph (A)(ii) thereof. 

10 ‘‘(B) ROUNDING.—If any increase deter11 mined under subparagraph (A) is not a multiple 

12 of $50, such increase shall be rounded to the 

13 nearest multiple of $50. 

14 ‘‘(b) DEFINITIONS.—For purposes of determining the 

15 credit allowed under this section for any taxable year— 

16 ‘‘(1) ELIGIBLE INDIVIDUAL.— 

17 ‘‘(A) IN GENERAL.—The term ‘eligible in18 dividual’ means an individual— 

19 ‘‘(i) who attained 18 years of age be20 fore the close of the preceding taxable 

21 year, 

22 ‘‘(ii) whose principal place of abode 

23 was in the United States for more than 

24 one-half of the preceding taxable year, 


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1 ‘‘(iii) who was not a dependent for 

2 whom a deduction is allowable under sec3 tion 151 to another taxpayer for any tax4 able year beginning in the same calendar 

5 year as the preceding taxable year, and 

6 ‘‘(iv) who did not claim the benefits of 

7 section 911 for the preceding taxable year. 

8 ‘‘(B) LIMITATION ON ELIGIBILITY OF NON9 RESIDENT ALIENS.—The term ‘eligible indi10 vidual’ shall not include any individual who is 

11 a nonresident alien individual for any portion of 

12 the preceding taxable year, unless such indi13 vidual is treated for such taxable year as a resi14 dent of the United States for purposes of this 

15 chapter by reason of an election under sub16 section (g) or (h) of section 6013. 

17 ‘‘(C) IDENTIFICATION NUMBER REQUIRE18 MENT.—No credit shall be allowed under this 

19 section to an eligible individual who does not in20 clude on the return of tax for the taxable 

21 year— 

22 ‘‘(i) such individual’s taxpayer identi23 fication number, and 

24 ‘‘(ii) if the individual was married 

25 during the preceding taxable year (within 


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1 the meaning of section 7703), the taxpayer 

2 identification number of such individual’s 

3 spouse. 

4 ‘‘(D) TREATMENT OF MILITARY PER5 SONNEL STATIONED OUTSIDE OF THE UNITED

6 STATES.—For purposes of subparagraph 

7 (A)(ii), the principal place of abode of a mem8 ber of the Armed Forces of the United States 

9 shall be treated as in the United States during 

10 any period during which such member is sta11 tioned outside the United States while serving 

12 on extended active duty with the Armed Forces 

13 of the United States. For purposes of the pre14 ceding sentence, the term ‘extended active duty’ 

15 means any period of active duty pursuant to a 

16 call or order to such duty for a period in excess 

17 of 90 days or for an indefinite period. 

18 ‘‘(2) EARNED INCOME.—The term ‘earned in19 come’ has the same meaning given such term under 

20 section 32(c)(2), except that such term shall include 

21 any amounts received by the taxpayer as a Federal 

22 Pell Grant under section 401 of the Higher Edu23 cation Act of 1965. 

24 ‘‘(c) TAXABLE YEAR MUST BE FULL TAXABLE

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1 son of the death of the taxpayer, no credit shall be allow2 able under this section in the case of a taxable year cov3 ering a period of less than 12 months. 

4 ‘‘(d) RESTRICTIONS ON TAXPAYER WHO IMPROP5 ERLY CLAIMED CREDIT IN PRIOR YEAR.—Rules similar 

6 to subsection (k) of section 32 shall apply for purposes 

7 of this section. 

8 ‘‘(e) AMOUNT OF CREDIT TO BE DETERMINED

9 UNDER TABLES.— 

10 ‘‘(1) IN GENERAL.—The amount of the credit 

11 allowed by this section shall be determined under ta12 bles prescribed by the Secretary. 

13 ‘‘(2) REQUIREMENTS FOR TABLES.—The tables 

14 prescribed under paragraph (1) shall reflect the pro15 visions of subsection (a) and shall have income 

16 brackets of not greater than $50 each— 

17 ‘‘(A) for earned income between $0 and 

18 the amount of earned income at which the cred19 it is phased out under subsection (a)(2), and 

20 ‘‘(B) for adjusted gross income between 

21 the dollar amount at which the phaseout begins 

22 under subsection (a)(2) and the amount of ad23 justed gross income at which the credit is 

24 phased out under such subsection. 


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1 ‘‘(f) RECONCILIATION OF CREDIT AND ADVANCE

2 PAYMENTS.—The amount of the credit allowed under this 

3 section for any taxable year shall be reduced (but not 

4 below zero) by the aggregate amount of any advance pay5 ments of such credit under section 7527A for such taxable 

6 year.’’. 

7 (b) ADVANCE PAYMENT OF MIDDLE CLASS TAX

8 CREDIT.— 

9 (1) IN GENERAL.—Chapter 77 of the Internal 

10 Revenue Code of 1986 is amended by inserting after 

11 section 7527 the following new section: 

12 ‘‘SEC. 7527A. ADVANCE PAYMENT OF MIDDLE CLASS TAX 

13 CREDIT. 

14 ‘‘(a) IN GENERAL.—Not later than 6 months after 

15 the date of the enactment of the LIFT (Livable Incomes 

16 for Families Today) the Middle Class Act, the Secretary 

17 shall establish a program for making advance payments 

18 of the credit allowed under section 36A on a monthly basis 

19 (determined without regard to subsection (f) of such sec20 tion) to any taxpayer who— 

21 ‘‘(1) the Secretary has determined will be al22 lowed such credit for the taxable year, and 

23 ‘‘(2) has made an election under subsection (c). 

24 ‘‘(b) AMOUNT OF ADVANCE PAYMENT.— 


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1 ‘‘(1) IN GENERAL.—For purposes of subsection 

2 (a), the amount of the monthly advance payment of 

3 the credit provided to a taxpayer during the applica4 ble period shall be equal to the lesser of— 

5 ‘‘(A) an amount equal to— 

6 ‘‘(i) the amount of the credit which 

7 the Secretary has determined will be al8 lowed to such taxpayer under section 36A 

9 for the taxable year ending in such applica10 ble period, divided by 

11 ‘‘(ii) 12, or 

12 ‘‘(B) such other amount as is elected by 

13 the taxpayer. 

14 ‘‘(2) APPLICABLE PERIOD.—For purposes of 

15 this section, the term ‘applicable period’ means the 

16 12-month period from the month of July of the tax17 able year through the month of June of the subse18 quent taxable year. 

19 ‘‘(c) ELECTION OF ADVANCE PAYMENT.—A taxpayer 

20 may elect to receive an advance payment of the credit al21 lowed under section 36A for any taxable year by including 

22 such election on a timely filed return for the preceding 

23 taxable year. 

24 ‘‘(d) INTERNAL REVENUE SERVICE NOTIFICA25 TION.—The Internal Revenue Service shall take such 


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1 steps as may be appropriate to ensure that taxpayers who 

2 are eligible to receive the credit under section 36A are 

3 aware of the availability of the advance payment of such 

4 credit under this section. 

5 ‘‘(e) AUTHORITY.—The Secretary may prescribe such 

6 regulations or other guidance as may be appropriate or 

7 necessary for the purposes of carrying out this section.’’. 

8 (c) INCOME DISREGARD.—Any credit or refund al9 lowed or made to any individual by reason of section 36A 

10 of the Internal Revenue Code of 1986 (as added by this 

11 section) shall not be taken into account as income and 

12 shall not be taken into account as resources for purposes 

13 of determining the eligibility of such individual or any 

14 other individual for benefits or assistance, or the amount 

15 or extent of benefits or assistance, under any Federal pro16 gram or under any State or local program financed in 

17 whole or in part with Federal funds. 

18 (d) CONFORMING AMENDMENTS.— 

19 (1) Section 6211(b)(4)(A) of the Internal Rev20 enue Code of 1986 is amended by inserting ‘‘36A,’’ 

21 after ‘‘36,’’. 

22 (2) Section 6213(g)(2) of such Code is amend23 ed— 

24 (A) in subparagraph (F), by inserting ‘‘or 

25 section 36A’’ after ‘‘credit)’’; 


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1 (B) in subparagraph (G), by inserting ‘‘or 

2 36A’’ after ‘‘section 32’’; 

3 (C) by striking subparagraph (K) and in4 serting the following: 

5 ‘‘(K) an omission of information required 

6 by section 32(k)(2) or 36(e) or an entry on the 

7 return claiming— 

8 ‘‘(i) the credit under section 32 for a 

9 taxable year for which the credit is dis10 allowed under subsection (k)(1) thereof, or 

11 ‘‘(ii) the credit under section 36A for 

12 a taxable year for which the credit is dis13 allowed under subsection (d) thereof,’’; and 

14 (D) in subparagraph (L), by striking ‘‘or 

15 32’’ and inserting ‘‘32, or 36A’’. 

16 (3) The table of sections for subpart C of part 

17 IV of subchapter A of chapter 1 of such Code is 

18 amended by inserting after the item relating to sec19 tion 36 the following new item: 

‘‘Sec. 36A. Middle class tax credit.’’. 

20 (4) The table of sections for chapter 77 of such 

21 Code is amended by inserting after the item relating 

22 to section 7527 the following: 

‘‘Sec. 7527A. Advance payment of middle class tax credit.’’. 


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1 (e) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to earned income received after De3 cember 31, 2017. 

4 SEC. 3. RETURN PREPARATION PROGRAMS FOR LOW-IN5 COME TAXPAYERS. 

6 (a) IN GENERAL.—Chapter 77 of the Internal Rev7 enue Code of 1986 is amended by inserting after section 

8 7526 the following new section: 

9 ‘‘SEC. 7526A. RETURN PREPARATION PROGRAMS FOR LOW10 INCOME TAXPAYERS. 

11 ‘‘(a) VOLUNTEER INCOME TAX ASSISTANCE MATCH12 ING GRANT PROGRAM.— 

13 ‘‘(1) ESTABLISHMENT OF PROGRAM.—The Sec14 retary, through the Internal Revenue Service, shall 

15 establish a Community Volunteer Income Tax As16 sistance Matching Grant Program (hereinafter in 

17 this section referred to as the ‘VITA grant pro18 gram’). Except as otherwise provided in this section, 

19 the VITA grant program shall be administered in a 

20 manner which is substantially similar to the Commu21 nity Volunteer Income Tax Assistance matching 

22 grants demonstration program established under 

23 title I of division D of the Consolidated Appropria24 tions Act, 2008. 

25 ‘‘(2) MATCHING GRANTS.— 


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1 ‘‘(A) IN GENERAL.—The Secretary may, 

2 subject to the availability of appropriated funds, 

3 make available grants under the VITA grant 

4 program to provide matching funds for the de5 velopment, expansion, or continuation of quali6 fied return preparation programs assisting low7 income taxpayers and members of underserved 

8 populations. 

9 ‘‘(B) APPLICATION.— 

10 ‘‘(i) IN GENERAL.—Subject to clause 

11 (ii), in order to be eligible for a grant 

12 under this section, a qualified return prep13 aration program shall submit an applica14 tion to the Secretary at such time, in such 

15 manner, and containing such information 

16 as the Secretary may reasonably require. 

17 ‘‘(ii) ACCURACY REVIEW.—In the case 

18 of any qualified return preparation pro19 gram which was awarded a grant under 

20 this section and was subsequently subject 

21 to a field site visit by the Internal Revenue 

22 Service (including through the Stakeholder 

23 Partnerships, Education, and Communica24 tion office) in which it was determined that 

25 the average accuracy rate for preparation 


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1 of tax returns through such program was 

2 less than 90 percent, such program shall 

3 not be eligible for any additional grants 

4 under this section unless such program 

5 provides, as part of their application, suffi6 cient documentation regarding the correc7 tive measures established by such program 

8 to address the deficiencies identified fol9 lowing the field site visit. 

10 ‘‘(C) PRIORITY.—In awarding grants 

11 under this section, the Secretary shall give pri12 ority to applications— 

13 ‘‘(i) demonstrating assistance to low14 income taxpayers, with emphasis on out15 reach to and services for such taxpayers, 

16 ‘‘(ii) demonstrating taxpayer outreach 

17 and educational activities relating to eligi18 bility and availability of income supports 

19 available through the Internal Revenue 

20 Code of 1986, such as the earned income 

21 tax credit, and 

22 ‘‘(iii) demonstrating specific outreach 

23 and focus on one or more underserved pop24 ulations. 


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1 ‘‘(D) DURATION OF GRANTS.—Upon appli2 cation of a qualified return preparation pro3 gram, the Secretary is authorized to award a 

4 multi-year grant not to exceed 3 years. 

5 ‘‘(3) AGGREGATE LIMITATION.—Unless other6 wise provided by specific appropriation, the Sec7 retary shall not allocate more than $30,000,000 per 

8 fiscal year (exclusive of costs of administering the 

9 program) to carry out the purposes of this section. 

10 ‘‘(b) USE OF FUNDS.— 

11 ‘‘(1) IN GENERAL.—Qualified return prepara12 tion programs receiving a grant under this section 

13 may use the grant for— 

14 ‘‘(A) ordinary and necessary costs associ15 ated with program operation in accordance with 

16 Cost Principles Circulars as set forth by the Of17 fice of Management and Budget, including— 

18 ‘‘(i) for wages or salaries of persons 

19 coordinating the activities of the program, 

20 ‘‘(ii) to develop training materials, 

21 conduct training, and perform quality re22 views of the returns for which assistance 

23 has been provided under the program, and 


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1 ‘‘(iii) for equipment purchases and ve2 hicle-related expenses associated with re3 mote or rural tax preparation services, 

4 ‘‘(B) outreach and educational activities 

5 described in subsection (a)(2)(C)(ii), and 

6 ‘‘(C) services related to financial education 

7 and capability, asset development, and the es8 tablishment of savings accounts in connection 

9 with tax return preparation. 

10 ‘‘(2) USE OF GRANTS FOR OVERHEAD EX11 PENSES PROHIBITED.—No grant made under this 

12 section may be used for overhead expenses that are 

13 not directly related to any qualified return prepara14 tion program. 

15 ‘‘(c) PROMOTION AND REFERRAL.— 

16 ‘‘(1) PROMOTION.—The Secretary shall pro17 mote the benefits of, and encourage the use of, tax 

18 preparation through qualified return preparation 

19 programs through the use of mass communications, 

20 referrals, and other means. 

21 ‘‘(2) INTERNAL REVENUE SERVICE REFER22 RALS.—The Secretary may refer taxpayers to quali23 fied return preparation programs receiving funding 

24 under this section. 


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1 ‘‘(3) VITA GRANTEE REFERRAL.—Qualified re2 turn preparation programs receiving a grant under 

3 this section are encouraged to refer, as appropriate, 

4 to local or regional Low Income Taxpayer Clinics in5 dividuals who are eligible to receive services at such 

6 clinics. 

7 ‘‘(d) DEFINITIONS.—For purposes of this section— 

8 ‘‘(1) QUALIFIED RETURN PREPARATION PRO9 GRAM.—The term ‘qualified return preparation pro10 gram’ means any program— 

11 ‘‘(A) which provides assistance to individ12 uals, not less than 90 percent of whom are low13 income taxpayers, in preparing and filing Fed14 eral income tax returns, 

15 ‘‘(B) which is administered by a qualified 

16 entity, 

17 ‘‘(C) in which all of the volunteers who as18 sist in the preparation of Federal income tax 

19 returns meet the training requirements pre20 scribed by the Secretary, and 

21 ‘‘(D) which uses a quality review process 

22 which reviews 100 percent of all returns. 

23 ‘‘(2) QUALIFIED ENTITY.— 

24 ‘‘(A) IN GENERAL.—The term ‘qualified 

25 entity’ means any entity which— 


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1 ‘‘(i) is an eligible organization (as de2 scribed in subparagraph (B)), 

3 ‘‘(ii) is in compliance with Federal tax 

4 filing and payment requirements, 

5 ‘‘(iii) is not debarred or suspended 

6 from Federal contracts, grants, or coopera7 tive agreements, and 

8 ‘‘(iv) agrees to provide documentation 

9 to substantiate any matching funds pro10 vided under the VITA grant program. 

11 ‘‘(B) ELIGIBLE ORGANIZATION.— 

12 ‘‘(i) IN GENERAL.—Subject to clause 

13 (ii), the term ‘eligible organization’ 

14 means— 

15 ‘‘(I) an institution of higher edu16 cation which is described in section 

17 102 (other than subsection (a)(1)(C) 

18 thereof) of the Higher Education Act 

19 of 1965 (20 U.S.C. 1088), as in effect 

20 on the date of the enactment of this 

21 section, and which has not been dis22 qualified from participating in a pro23 gram under title IV of such Act, 

24 ‘‘(II) an organization described 

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1 enue Code of 1986 and exempt from 

2 tax under section 501(a) of such 

3 Code, 

4 ‘‘(III) a local government agency, 

5 including— 

6 ‘‘(aa) a county or municipal 

7 government agency, and 

8 ‘‘(bb) an Indian tribe, as de9 fined in section 4(13) of the Na10 tive American Housing Assist11 ance and Self-Determination Act 

12 of 1996 (25 U.S.C. 4103(13)), 

13 including any tribally designated 

14 housing entity (as defined in sec15 tion 4(22) of such Act (25 

16 U.S.C. 4103(22))), tribal sub17 sidiary, subdivision, or other 

18 wholly owned tribal entity, or 

19 ‘‘(IV) a local, State, regional, or 

20 national coalition (with one lead orga21 nization which meets the eligibility re22 quirements of subclause (I), (II), or 

23 (III) acting as the applicant organiza24 tion). 


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1 ‘‘(ii) ALTERNATIVE ELIGIBLE ORGANI2 ZATION.—If no eligible organization de3 scribed in clause (i) is available to assist 

4 the targeted population or community, the 

5 term ‘eligible organization’ shall include— 

6 ‘‘(I) a State government agency, 

7 and 

8 ‘‘(II) a Cooperative Extension 

9 Service office. 

10 ‘‘(3) LOW-INCOME TAXPAYERS.—The term ‘low11 income taxpayer’ means a taxpayer who has income 

12 for the taxable year which does not exceed an 

13 amount equal to the completed phaseout amount 

14 under section 32(b) for a married couple filing a 

15 joint return with three or more qualifying children, 

16 as determined in a revenue procedure or other pub17 lished guidance. 

18 ‘‘(4) UNDERSERVED POPULATION.—The term 

19 ‘underserved population’ includes populations of per20 sons with disabilities, persons with limited English 

21 proficiency, Native Americans, individuals living in 

22 rural areas, members of the Armed Forces and their 

23 spouses, and the elderly.’’. 

24 (b) CLERICAL AMENDMENT.—The table of sections 

25 for chapter 77 of the Internal Revenue Code of 1986 is 


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1 amended by inserting after the item relating to section 

2 7526 the following new item: 

‘‘7526A. Return preparation programs for low-income taxpayers.’’. 

3 SEC. 4. SENSE OF THE SENATE. 

4 It is the sense of the Senate that the costs of carrying 

5 out this Act and the amendments made by this Act should 

6 be fully offset through— 

7 (1) the repeal of Public Law 115–97, with the 

8 exception of any provisions or amendments under 

9 such Public Law that provide relief to taxpayers 

10 with less than $100,000 in annual income; and 

11 (2) a fee, in such amount as is determined ap12 propriate by the Secretary of the Treasury for pur13 poses of offsetting the costs of carrying out this Act 

14 and the amendments made by this Act, to be as15 sessed on any financial institution that has total 

16 consolidated assets of more than $50,000,000,000. 

Æ 


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