I 

116TH CONGRESS 

2D SESSION H. R. 7551 

To require the Secretary of the Treasury to conduct outreach to inform 

certain individuals of their potential eligibility for the Earned Income 

Tax Credit and the Child Tax Credit, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 9, 2020 

Ms. MOORE (for herself, Ms. SEWELL of Alabama, Mr. BEYER, Ms. NORTON, 

Mr. BISHOP of Georgia, Mr. GOMEZ, Mr. NADLER, Mrs. MURPHY of 

Florida, Mr. RICHMOND, Ms. SCHAKOWSKY, Mr. LARSON of Connecticut, 

Mrs. CAROLYN B. MALONEY of New York, Mr. HORSFORD, Ms. FUDGE, 

Mr. DOGGETT, Mrs. WATSON COLEMAN, Mr. HIGGINS of New York, Mr. 

PANETTA, Mr. DANNY K. DAVIS of Illinois, Mr. SUOZZI, Mrs. LAWRENCE, Ms. GARCIA of Texas, Ms. JACKSON LEE, Mr. COHEN, Ms. JUDY

CHU of California, Mr. HASTINGS, Mr. THOMPSON of Mississippi, Mr. 

GREEN of Texas, Mr. KIND, Ms. DELAURO, Mr. CARSON of Indiana, Mr. 

RYAN, Ms. DELBENE, Mr. BLUMENAUER, and Mr. SCHNEIDER) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To require the Secretary of the Treasury to conduct outreach 

to inform certain individuals of their potential eligibility 

for the Earned Income Tax Credit and the Child Tax 

Credit, 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, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Earned Income and 

3 Child Tax Credits Outreach Act of 2020’’. 

4 SEC. 2. OUTREACH TO CERTAIN INDIVIDUALS REGARDING 

5 THE EARNED INCOME TAX CREDIT AND THE 

6 CHILD TAX CREDIT. 

7 (a) IN GENERAL.—Not later than January 31, 2021, 

8 and again before January 31, 2022, the Secretary of the 

9 Treasury shall carry out a program of public outreach, 

10 including on the internet and through mailed notices, to 

11 inform identified individuals of their potential eligibility 

12 for the earned income tax credit under section 32 of the 

13 Internal Revenue Code of 1986 and the child tax credit 

14 under section 24 of such Code. 

15 (b) IDENTIFIED INDIVIDUALS.—The term ‘‘identified 

16 individuals’’ means individuals who used the non-filer por17 tal to provide their identifying information and receive re18 covery rebate payments. 

19 (c) NON-FILER PORTAL.—The term ‘‘non-filer por20 tal’’ means the electronic portal established by the Sec21 retary of the Treasury for the purpose of making pay22 ments under section 6428 of the Internal Revenue Code 

23 of 1986 to individuals who did not file a return of tax 

24 for 2018 or 2019. 

25 (d) NOTICE CONTENTS.—Mailed notices sent to iden26 tified individuals under subsection (a) shall provide— 


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1 (1) a description of the earned income tax cred2 it and the qualifications for receiving such credit, 

3 (2) a description of the child tax credit and the 

4 qualifications for receiving such credit, 

5 (3) information on the availability of, and eligi6 bility requirements for receiving, advice and assist7 ance from qualified return preparation programs as 

8 defined in section 7526A(e)(1) of the Internal Rev9 enue Code of 1986, and information regarding how 

10 to locate and contact such programs, and 

11 (4) information on the availability of, and eligi12 bility requirements for receiving, advice and assist13 ance from organizations that provide tax counseling 

14 for the elderly pursuant to a cooperative agreement 

15 with the Internal Revenue Service under section 163 

16 of the Revenue Act of 1978 (Public Law 95–600), 

17 and information regarding how to locate and contact 

18 such organizations. 

19 SEC. 3. EFFECTIVENESS STUDY. 

20 (a) STUDY.—The Treasury Inspector General for 

21 Tax Administration shall conduct a study to— 

22 (1) evaluate the outreach conducted under sec23 tion 2(a), including— 

24 (A) a description of communications the 

25 Internal Revenue Service issued, 


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1 (B) the date the Internal Revenue Service 

2 issued communications on the internet and the 

3 date mailed notices were sent, 

4 (C) whether the information provided on 

5 the internet and in mailed notices adequately 

6 described the earned income tax credit and the 

7 child tax credit and the qualifications for receiv8 ing such credits, 

9 (D) in what languages such communica10 tions were offered, 

11 (E) the number of filers who used the non12 filer portal to properly claim recovery rebate 

13 payments, 

14 (F) the number of mailed notices that were 

15 returned to the IRS as undeliverable each year, 

16 and 

17 (G) whether, in year 2021, the Secretary 

18 of the Treasury developed and applied perform19 ance measurement standards and evaluated the 

20 effectiveness of the outreach, and what changes 

21 were made in 2022 as a result of such evalua22 tion, and 

23 (2) make recommendations for improving out24 reach to expand the use of the credits by identified 

25 individuals. 


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1 (b) REPORT.—Not later than December 31, 2022, 

2 the Treasury Inspector General for Tax Administration 

3 shall submit to the Committee on Ways and Means of the 

4 House of Representatives and the Senate Committee on 

5 Finance a report on the results of the study conducted 

6 under subsection (a). 

Æ 


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