II 

115TH CONGRESS 

1ST SESSION S. 1840 

To amend the Internal Revenue Code of 1986 to provide a working America 

tax credit. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 19, 2017 

Ms. HASSAN 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 provide 

a working America 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 ‘‘Middle Class Tax 

5 Break Act of 2017’’. 

6 SEC. 2. WORKING AMERICA TAX CREDIT. 

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

9 1986 is amended by inserting after section 36 the fol10 lowing new section: 


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•S 1840 IS

1 ‘‘SEC. 36A. WORKING AMERICA TAX CREDIT. 

2 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli3 gible individual, there shall be allowed as a credit against 

4 the tax imposed by this subtitle for the taxable year an 

5 amount equal to the lesser of— 

6 ‘‘(1) 6.2 percent of earned income of the tax7 payer, or 

8 ‘‘(2) $500 ($1,000 in the case of a joint return 

9 or a head of a household). 

10 ‘‘(b) DEFINITIONS AND SPECIAL RULES.—For pur11 poses of this section— 

12 ‘‘(1) ELIGIBLE INDIVIDUAL.— 

13 ‘‘(A) IN GENERAL.—The term ‘eligible in14 dividual’ means any individual— 

15 ‘‘(i) whose modified adjusted gross in16 come is not greater than $100,000 

17 ($200,000 in the case of a joint return or 

18 a head of a household), and 

19 ‘‘(ii) who is not— 

20 ‘‘(I) a nonresident alien, 

21 ‘‘(II) an individual with respect 

22 to whom a deduction under section 

23 151 is allowable to another taxpayer 

24 for a taxable year beginning in the 

25 calendar year in which the individual’s 

26 taxable year begins, or 


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•S 1840 IS

1 ‘‘(III) an estate or trust. 

2 ‘‘(B) MODIFIED ADJUSTED GROSS IN3 COME.—For purposes of subparagraph (A), the 

4 term ‘modified adjusted gross income’ means 

5 the adjusted gross income of the taxpayer for 

6 the taxable year increased by any amount ex7 cluded from gross income under section 911, 

8 931, or 933. 

9 ‘‘(C) IDENTIFICATION NUMBER REQUIRE10 MENT.—The term ‘eligible individual’ shall not 

11 include any individual who does not include on 

12 the return of tax for the taxable year— 

13 ‘‘(i) such individual’s social security 

14 account number, and 

15 ‘‘(ii) in the case of a joint return, the 

16 social security account number of one of 

17 the taxpayers on such return. 

18 For purposes of the preceding sentence, the so19 cial security account number shall not include a 

20 TIN issued by the Internal Revenue Service. 

21 ‘‘(2) EARNED INCOME.—The term ‘earned in22 come’ has the meaning given such term by section 

23 32(c)(2).’’. 

24 (b) AUTHORITY RELATING TO CLERICAL ERRORS.— 

25 Section 6213(g)(2) of the Internal Revenue Code of 1986 


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•S 1840 IS

1 is amended by striking ‘‘and’’ at the end of subparagraph 

2 (P), by striking the period at the end of subparagraph (Q) 

3 and inserting ‘‘, and’’, and by adding at the end the fol4 lowing new subparagraph: 

5 ‘‘(R) an omission of the reduction required 

6 under section 36A(c) with respect to the credit 

7 allowed under section 36A or an omission of the 

8 correct social security account number required 

9 under section 36A(b)(1)(C).’’. 

10 (c) CONFORMING AMENDMENTS.— 

11 (1) Section 6211(b)(4)(A) of the Internal Rev12 enue Code of 1986 is amended by inserting ‘‘36A,’’ 

13 after ‘‘36,’’. 

14 (2) The table of sections for subpart C of part 

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

16 amended by inserting after the item relating to sec17 tion 36 the following new item: 

‘‘Sec. 36A. Working America tax credit.’’. 

18 (d) EFFECTIVE DATE.—This section, and the amend19 ments made by this section, shall apply to taxable years 

20 beginning after December 31, 2017. 

Æ 


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