I 

116TH CONGRESS 

1ST SESSION H. R. 5271 

To amend the Internal Revenue Code of 1986 to expand and improve the 

earned income tax credit. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 26, 2019 

Ms. MOORE (for herself, Ms. FUDGE, Mr. BISHOP of Georgia, Ms. BASS, Ms. 

LEE of California, Mr. CLAY, Mrs. CAROLYN B. MALONEY of New York, 

Mr. DANNY K. DAVIS of Illinois, Mr. RUSH, Mr. BUTTERFIELD, Mrs. 

WATSON COLEMAN, Ms. OMAR, Ms. JACKSON LEE, Ms. NORTON, Ms. 

SCHAKOWSKY, Mr. COHEN, Ms. TLAIB, Mr. POCAN, Mr. NADLER, Ms. 

ESCOBAR, Mr. HASTINGS, Ms. JAYAPAL, Ms. JUDY CHU of California, 

Mr. HUFFMAN, Mrs. LAWRENCE, Ms. PRESSLEY, Mr. GARCI ́A of Illinois, 

Mr. KHANNA, Ms. GARCIA of Texas, Ms. HAALAND, Mr. GRIJALVA, Mr. 

CICILLINE, and Mr. RYAN) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to expand 

and improve the earned income tax credit. 

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 ‘‘Worker Relief and 

5 Credit Reform Act of 2019’’ or as the ‘‘WRCR Act of 

6 2019’’. 


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1 SEC. 2. EXPANSION AND IMPROVEMENT OF EARNED IN2 COME TAX CREDIT. 

3 (a) APPLICATION TO STUDENTS.— 

4 (1) IN GENERAL.—Section 32(c)(1)(A)(i) of the 

5 Internal Revenue Code of 1986 is amended by in6 serting ‘‘who is a qualifying student or’’ after ‘‘any 

7 individual’’. 

8 (2) QUALIFYING STUDENT.—Section 32(c) of 

9 such Code is amended by redesignating paragraph 

10 (4) as paragraph (5) and inserting after paragraph 

11 (3) the following new paragraph: 

12 ‘‘(4) QUALIFYING STUDENT.— 

13 ‘‘(A) IN GENERAL.—The term ‘qualifying 

14 student’ means, with respect to any taxable 

15 year, any individual who— 

16 ‘‘(i) is an eligible student (as defined 

17 in section 25A(b)(3)) with respect to at 

18 least one academic period beginning during 

19 such taxable year, 

20 ‘‘(ii) either— 

21 ‘‘(I) qualifies for a Federal Pell 

22 Grant with respect to such academic 

23 period, or 

24 ‘‘(II) meets the requirements of 

25 subparagraph (B) or (C) for the tax26 able year, and 


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1 ‘‘(iii) is not a dependent for whom a 

2 deduction is allowable under section 151 to 

3 another taxpayer for any taxable year be4 ginning in the same calendar year as such 

5 taxable year. 

6 ‘‘(B) INDEPENDENT STUDENTS.—In the 

7 case of any independent student, the require8 ments of this subparagraph are met for such 

9 taxable year if the household income of the tax10 payer is less than 300 percent of the poverty 

11 line for the size of the family involved for the 

12 taxable year. 

13 ‘‘(C) OTHER STUDENTS.— 

14 ‘‘(i) IN GENERAL.—In the case of any 

15 individual who is not an independent stu16 dent, the requirements of this subpara17 graph are met for such taxable year if the 

18 aggregate household incomes of all the in19 dividual’s specified supporters (and the 

20 taxpayer if not otherwise taken into ac21 count) for the taxable years of such sup22 porters which end in or with the calendar 

23 year in which such individual’s taxable 

24 year begins is less than 300 percent of the 

25 poverty line for the size of the family inVerDate Sep 11 2014 03:36 Dec 06, 2019 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5271.IH H5271

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1 volved (determined on a single aggregate 

2 basis) for the taxable year. 

3 ‘‘(ii) SPECIFIED SUPPORTER.—The 

4 term ‘specified supporter’ means, with re5 spect to any individual described in clause 

6 (i), any taxpayer with respect to whom 

7 such individual was a dependent for any 

8 taxable year ending in the 3-year period 

9 described in subparagraph (D)(i). 

10 ‘‘(D) INDEPENDENT STUDENT DEFINED.— 

11 ‘‘(i) IN GENERAL.—The term ‘inde12 pendent student’ means any individual if 

13 such individual was not a dependent of an14 other taxpayer for any taxable year ending 

15 in the 3-year period which ends on the 

16 first day of the first academic period with 

17 respect to which such individual is an eligi18 ble student (as defined in section 

19 25A(b)(3)). 

20 ‘‘(ii) CERTAIN ACADEMIC PERIODS

21 DISREGARDED.—An academic period shall 

22 be disregarded under clause (i) if such aca23 demic period ends more than 2 years be24 fore the beginning of the next academic pe25 riod with respect to which the individual is 


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1 an eligible student (as defined in section 

2 25A(b)(3)). 

3 ‘‘(E) OTHER DEFINITIONS.— 

4 ‘‘(i) HOUSEHOLD INCOME.—The term 

5 ‘household income’ has the meaning given 

6 such term in section 36B(d)(2). 

7 ‘‘(ii) POVERTY LINE.—The term ‘pov8 erty line’ has the meaning given such term 

9 in section 36B(d)(3)(A). 

10 ‘‘(iii) FAMILY SIZE.—The family size 

11 involved with respect to any taxpayer shall 

12 be determined under rules similar to the 

13 rules of section 36B(d)(1).’’. 

14 (3) CONFORMING AMENDMENT.—Section 

15 32(c)(1)(A)(ii) of such Code is amended by striking 

16 ‘‘any other individual who does not have a qualifying 

17 child’’ and inserting ‘‘any individual not described in 

18 clause (i)’’. 

19 (b) MODIFICATION OF AGE REQUIREMENTS.—Sec20 tion 32(c)(1)(A)(ii)(II) of such Code is amended by strik21 ing ‘‘has attained age 25 but not attained age 65’’ and 

22 inserting ‘‘has attained age 18’’. 

23 (c) CARE-GIVING AND LEARNING TAKEN INTO AC24 COUNT AS COMPENSATED WORK.—Section 32(a) of such 


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1 Code is amended by adding at the end the following new 

2 paragraph: 

3 ‘‘(3) SPECIAL RULE FOR QUALIFYING STU4 DENTS AND CERTAIN INDIVIDUALS WITH ONE OR

5 MORE QUALIFYING DEPENDENTS.—For purposes of 

6 paragraph (1), any individual— 

7 ‘‘(A) who is a qualifying student, or 

8 ‘‘(B) who has a qualifying dependent, 

9 shall be treated as having earned income for the tax10 able year which is equal to the earned income 

11 amount with respect to such individual for such tax12 able year.’’. 

13 (d) TREATMENT OF CERTAIN QUALIFYING REL14 ATIVES.— 

15 (1) IN GENERAL.—Section 32(c)(3) of such 

16 Code is amended by striking all that precedes sub17 paragraph (B) and inserting the following: 

18 ‘‘(3) QUALIFYING DEPENDENT.— 

19 ‘‘(A) IN GENERAL.—The term ‘qualifying 

20 dependent’ means— 

21 ‘‘(i) a qualifying child of the taxpayer, 

22 as defined in section 152(c), determined— 

23 ‘‘(I) by substituting ‘12’ for ‘19’ 

24 in paragraph (3)(A)(i) thereof, and 


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1 ‘‘(II) without regard to para2 graphs (1)(D) and (3)(A)(ii) thereof 

3 and section 152(e), 

4 ‘‘(ii) any individual who is physically 

5 or mentally incapable of caring for himself 

6 or herself (within the meaning of section 

7 21(b)(1)) and who— 

8 ‘‘(I) is the taxpayer’s spouse, or 

9 ‘‘(II) is a qualifying relative of 

10 the taxpayer, as defined in section 

11 152(d), determined without regard to 

12 paragraph (1)(B) thereof and by 

13 treating an individual as a qualifying 

14 child of the taxpayer for purposes of 

15 paragraph (1)(D) thereof only if such 

16 individual is a qualifying child of the 

17 taxpayer as determined under clause 

18 (i) of this subparagraph, or 

19 ‘‘(iii) any qualifying relative of the 

20 taxpayer (as defined in section 152(d), de21 termined without regard to paragraph 

22 (1)(B) thereof) who has attained age 65 as 

23 of the close of the calendar year in which 

24 the taxable year of the taxpayer begins. 


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1 For purposes of determining if any individual is 

2 a qualifying relative of the taxpayer under 

3 clause (ii)(II) or (iii), section 152(d)(1)(C) shall 

4 be applied by not taking into account any bene5 fits received by such individual pursuant to any 

6 Federal program (or any State or local program 

7 financed in whole or in part with Federal 

8 funds) related to health care, cash aid, child 

9 care, food assistance, housing and development, 

10 social services, employment and training, or en11 ergy assistance.’’. 

12 (2) CONFORMING AMENDMENTS.— 

13 (A) Section 32(c)(1)(A)(i) of such Code 

14 are each amended by striking ‘‘qualifying child’’ 

15 and inserting ‘‘qualifying dependent’’. 

16 (B) Section 32(c)(1)(B) of such Code is 

17 amended— 

18 (i) by striking ‘‘qualifying child’’ and 

19 inserting ‘‘qualifying dependent’’, and 

20 (ii) by striking ‘‘CHILD’’ in the head21 ing and inserting ‘‘DEPENDENT’’. 

22 (C) Section 32(c)(1)(F) of such Code is 

23 amended— 

24 (i) by striking ‘‘qualifying children’’ 

25 and inserting ‘‘qualifying dependents’’, 


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1 (ii) by striking ‘‘qualifying child’’ and 

2 inserting ‘‘qualifying dependent’’, and 

3 (iii) by striking ‘‘QUALIFYING CHILD’’ 

4 in the heading and inserting ‘‘QUALIFYING

5 DEPENDENT’’. 

6 (D) Section 32(c)(3)(D)(i) of such Code is 

7 amended by striking ‘‘qualifying child’’ both 

8 places it appears and inserting ‘‘qualifying de9 pendent’’. 

10 (e) MODIFICATION OF PERCENTAGES AND

11 AMOUNTS.— 

12 (1) 100 PERCENT CREDIT PERCENTAGE.— 

13 Paragraph (1) and paragraph (2)(A) of section 

14 32(a) of such Code are each amended by striking 

15 ‘‘the credit percentage of’’. 

16 (2) 20 PERCENT PHASEOUT PERCENTAGE.— 

17 Section 32(a)(2)(B) of such Code is amended by 

18 striking ‘‘the phaseout percentage’’ and inserting 

19 ‘‘20 percent’’. 

20 (3) MODIFICATION OF EARNED INCOME AND

21 PHASEOUT AMOUNTS.—Section 32(b) of such Code 

22 is amended to read as follows: 

23 ‘‘(b) EARNED INCOME AMOUNT; PHASEOUT

24 AMOUNT.—For purposes of this section— 


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1 ‘‘(1) EARNED INCOME AMOUNT.—The term 

2 ‘earned income amount’ means $4,000 (twice such 

3 amount in the case of a joint return). 

4 ‘‘(2) PHASEOUT AMOUNT.—The term ‘phaseout 

5 amount’ means $30,000 ($50,000 in the case of a 

6 joint return). 

7 ‘‘(3) INFLATION ADJUSTMENT.—In the case of 

8 any taxable year beginning after 2019, the $4,000 

9 amount in paragraph (1) and each dollar amount in 

10 paragraph (2) shall be increased by an amount equal 

11 to— 

12 ‘‘(A) such dollar amount, multiplied by 

13 ‘‘(B) the cost-of-living adjustment deter14 mined under section 1(f)(3) for the calendar 

15 year in which the taxable year begins, deter16 mined by substituting ‘2018’ for ‘2016’ in sub17 paragraph (A)(ii) thereof. 

18 If any increase under the preceding sentence is not 

19 a multiple of $50, such increase shall be rounded to 

20 the next lowest multiple of $50.’’. 

21 (4) CONFORMING AMENDMENTS.— 

22 (A) Section 32(i) of such Code is amended 

23 by adding at the end the following new para24 graph: 

25 ‘‘(3) INFLATION ADJUSTMENT.— 


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

2 taxable year beginning after 2018, the $2,200 

3 amount in subsection (i)(1) shall be increased 

4 by an amount equal to— 

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

6 ‘‘(ii) the cost-of-living adjustment de7 termined under section 1(f)(3) for the cal8 endar year in which the taxable year be9 gins, determined by substituting ‘1995’ for 

10 ‘2016’ in subparagraph (A)(ii) thereof. 

11 ‘‘(B) ROUNDING.—If any increase under 

12 subparagraph (A) is not a multiple of $50, such 

13 increase shall be rounded to the next lowest 

14 multiple of $50.’’. 

15 (B) Section 32 of such Code is amended by 

16 striking subsection (j). 

17 (f) INCREASED CREDIT FOR CERTAIN UNMARRIED

18 INDIVIDUALS WITH 2 OR MORE QUALIFYING CHIL19 DREN.— 

20 (1) IN GENERAL.—Section 32 of such Code is 

21 amended by inserting after subsection (f) the fol22 lowing new subsection: 

23 ‘‘(g) INCREASED CREDIT FOR CERTAIN UNMARRIED

24 INDIVIDUALS WITH 2 OR MORE QUALIFYING CHIL25 DREN.— 


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1 ‘‘(1) IN GENERAL.—In the case of a qualified 

2 individual, the amount of the credit otherwise deter3 mined under subsection (a) shall be increased by the 

4 amount of the credit determined under this section 

5 as such section was in effect for taxable years begin6 ning in 2018 but with the modifications described in 

7 paragraph (2). 

8 ‘‘(2) MODIFICATIONS.—Solely for purposes of 

9 determining the increase under paragraph (1)— 

10 ‘‘(A) CREDIT PERCENTAGE.—The credit 

11 percentage shall be equal to— 

12 ‘‘(i) in the case of a qualified indi13 vidual with 2 qualifying children, 12.5 per14 cent, and 

15 ‘‘(ii) in the case of a qualified indi16 vidual with 3 or more qualifying children, 

17 18.75 percent. 

18 ‘‘(B) PHASEOUT PERCENTAGE.—The 

19 phaseout percentage shall be equal to 5 percent. 

20 ‘‘(C) APPLICATION OF INFLATION ADJUST21 MENT.—Section 32(j) as in effect for taxable 

22 years beginning in 2018 shall be applied by tak23 ing into account the taxable year for which the 

24 increase under paragraph (1) is determined. 


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1 ‘‘(3) QUALIFIED INDIVIDUAL.—For purposes of 

2 this subsection, the term ‘qualified individual’ means 

3 any individual who— 

4 ‘‘(A) is not married (as determined under 

5 section 7703), and 

6 ‘‘(B) has 2 or more qualifying children. 

7 ‘‘(4) QUALIFYING CHILD.—For purposes of this 

8 subsection, the term ‘qualifying child’ means a child 

9 described in subsection (c)(3)(A)(i) determined with10 out regard to subclause (I) thereof.’’. 

11 (g) ADVANCE PAYMENT.— 

12 (1) IN GENERAL.—Chapter 77 of such Code is 

13 amended by adding at the end the following new sec14 tion: 

15 ‘‘SEC. 7529. ADVANCE PAYMENT OF EARNED INCOME CRED16 IT; EARNED INCOME SAVINGS ACCOUNTS. 

17 ‘‘(a) IN GENERAL.—Not later that the date that is 

18 2 years after the date of the enactment of this section, 

19 the Secretary shall establish a program for making direct 

20 advance monthly payments of the credit allowable under 

21 section 32 to taxpayers who elect to receive such pay22 ments. 

23 ‘‘(b) LIMITATION.—The aggregate monthly payments 

24 made under subsection (a) with respect to any taxpayer 

25 for any taxable year shall not exceed 75 percent of the 


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1 estimated amount of the credit allowable under section 32 

2 to such taxpayer for such taxable year. 

3 ‘‘(c) ELECTION.—The election under subsection (a) 

4 may be made or changed for subsequent periods at any 

5 time during the taxable year. In the case of an election 

6 made after the beginning of a taxable year, the monthly 

7 advance payments shall be made for months beginning 

8 after the date that such election becomes effective and the 

9 total amount of advance payments (subject to the limita10 tion of subsection (b)) shall be prorated among the re11 maining months. 

12 ‘‘(d) METHOD OF PAYMENT.—The program estab13 lished under subsection (a) shall include an option for tax14 payers to elect to receive payments under such program 

15 by prepaid debit card. 

16 ‘‘(e) REPORTS TO TAXPAYERS.— 

17 ‘‘(1) IN GENERAL.—With respect to payments 

18 made under this section for any calendar year, not 

19 later than January 31 of the following calendar 

20 year, the Secretary shall issue a statement to each 

21 individual with respect to whom payments were 

22 made under this section setting forth— 

23 ‘‘(A) the name, address, and TIN of such 

24 person, 


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1 ‘‘(B) the aggregate amount of payments 

2 made under this section with respect to such 

3 person for such calendar year, 

4 ‘‘(C) a statement that such individual is 

5 required to file a return of tax with respect to 

6 taxable years which include any portion of such 

7 calendar year regardless of whether such indi8 vidual has income tax liability with respect to 

9 such taxable years, and 

10 ‘‘(D) such other information as the Sec11 retary may provide. 

12 ‘‘(2) ELECTION TO RECEIVE STATEMENT

13 THROUGH ON-LINE PORTAL.—A taxpayer may elect 

14 to receive the statement described in paragraph (1) 

15 through the on-line portal described in subsection 

16 (f). 

17 ‘‘(f) RECAPTURE OF EXCESS PAYMENTS.—If the ag18 gregate payments made to any taxpayer under subsection 

19 (a) with respect to any taxable year exceed the credit al20 lowed under section 32 (determined without regard to sub21 section (h) thereof) with respect to such taxpayer for such 

22 taxable year, the tax imposed by chapter 1 with respect 

23 to such taxpayer for such taxable year shall be increased 

24 by such excess. 


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1 ‘‘(g) RESTRICTION ON ALLOWANCE OF ADVANCE

2 PAYMENT IF EXCESS PAYMENTS NOT REPAID.—In the 

3 case of a taxpayer who fails to pay any tax liability which 

4 includes an increase determined under subsection (f) be5 fore the date on which payment of such tax is due, no 

6 payment shall be made under subsection (a) to such tax7 payer during the period beginning on such date and end8 ing with the 2-year period which begins on the date that 

9 such tax liability (and any interest or penalties in connec10 tion with such liability) has been paid in full.’’. 

11 (2) COORDINATION WITH CREDIT.—Section 32 

12 of such Code, as amended by subsection (f), is 

13 amended by inserting after subsection (g) the fol14 lowing new subsection: 

15 ‘‘(h) COORDINATION WITH ADVANCE PAYMENT OF

16 CREDIT.—With respect to any taxable year, the amount 

17 which would (but for this subsection) be allowed as a cred18 it to the taxpayer under this section shall be reduced (but 

19 not below zero) by the aggregate payments made under 

20 section 7529 to such taxpayer for such taxable year.’’. 

21 (3) ONE-ON-ONE CONSULTATIONS.—The Sec22 retary of the Treasury (or the Secretary’s delegate) 

23 shall ensure that in person, telephonic, and virtual 

24 one-on-one consultations between taxpayers and the 

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1 payers at all times during regular business hours 

2 (and, in the case of in person consultations, at all 

3 taxpayer assistance centers of the Internal Revenue 

4 Service) in determining— 

5 (A) their eligibility for the advance pay6 ment program established under section 7529, 

7 (B) the amount of the monthly payment 

8 for which the taxpayer is eligible under such 

9 program, 

10 (C) the circumstances or changes in cir11 cumstances which, based on the particular char12 acteristics of such taxpayer, are most likely to 

13 result in excess payments to such taxpayer 

14 which would be subject to recapture under sec15 tion 7529(f), and 

16 (D) such other matters as such Secretary 

17 or delegate determines appropriate. 

18 (4) ON-LINE PORTAL.—The Secretary of the 

19 Treasury (or the Secretary’s delegate) shall establish 

20 an on-line portal which allows taxpayers to— 

21 (A) elect to receive advance monthly pay22 ment under section 7529, including determining 

23 the estimated amount described in subsection 

24 (b) of such section and determining the amount 

25 of such monthly payments, 


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1 (B) report changes in circumstances and 

2 modify the amount of future advance monthly 

3 payments under such section, and 

4 (C) stop future advance monthly payments 

5 under such section and pay back any advance 

6 monthly payments. 

7 (5) CLERICAL AMENDMENT.—The table of sec8 tions for chapter 77 of such Code is amended by 

9 adding at the end the following new item: 

‘‘Sec. 7529. Advance payment of earned income credit; earned income savings 

accounts.’’. 

10 (h) OUTREACH PILOT PROGRAM.— 

11 (1) IN GENERAL.—Not later than 1 year after 

12 the date of the enactment of this Act, the Secretary 

13 of the Treasury (or the Secretary’s designee) shall 

14 establish a program to educate taxpayers regarding 

15 the availability of the earned income tax credit and 

16 the advance monthly payment of such credit. Pursu17 ant to such program— 

18 (A) EITC EDUCATIONAL LETTERS.—The 

19 Secretary (or designee) shall provide a written 

20 notice describing the earned income tax credit, 

21 the qualifications for receiving such credit, and 

22 the program for the advance payment of such 

23 credit to each taxpayer that the Secretary (or 


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1 designee) determines is likely to qualify for such 

2 credit. 

3 (B) DISTRICT OFFICE WORKSHOPS.—Each 

4 district office of the Internal Revenue Service 

5 shall provide workshops and seminars to assist 

6 and educate taxpayers regarding the earned in7 come tax credit and the program to provide ad8 vance monthly payments of such credit. 

9 (C) QUARTERLY REMINDERS.—The Inter10 nal Revenue Service shall provide written re11 minders each calendar quarter to taxpayers 

12 participating in the program to provide advance 

13 monthly payments of the earned income tax 

14 credit that the amount of such payments are 

15 determined on the basis of estimates based on 

16 information previously provided by the tax17 payer, that the taxpayer is responsible for re18 paying any amounts received which are in ex19 cess of the actual amount of the earned income 

20 tax credit, and that the taxpayer should review 

21 all the facts and circumstances that may affect 

22 the amount of the earned income tax credit of 

23 the taxpayer which the taxpayer is receiving in 

24 advance. 


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1 (2) TERMINATION.—The program established 

2 under paragraph (1) shall terminate at the close of 

3 the 10-year period beginning on the date that such 

4 program is established by the Secretary (or des5 ignee). 

6 (3) REPORT ON EFFECTIVENESS OF PRO7 GRAM.—On the date which is 5 years after the es8 tablishment of the program under paragraph (1), 

9 the Secretary shall submit to Congress a report eval10 uating the effectiveness of the program, including a 

11 detailed examination of the effectiveness of each of 

12 the initiatives described in subparagraphs (A), (B), 

13 and (C) of paragraph (1). 

14 (i) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to taxable years beginning after 

16 December 31, 2018. 

Æ 


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