I 

116TH CONGRESS 

1ST SESSION H. R. 3590 

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 HOUSE OF REPRESENTATIVES 

JUNE 27, 2019 

Ms. TLAIB (for herself, Mr. CICILLINE, Mr. COHEN, Mrs. DINGELL, Mr. 

GARCI ́A of Illinois, Mr. HASTINGS, Ms. JACKSON LEE, Ms. JAYAPAL, Ms. 

LEE of California, Ms. NORTON, Ms. OCASIO-CORTEZ, Ms. PRESSLEY, 

and Mr. POCAN) 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 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 ‘‘Building Our Opportu5 nities to Survive and Thrive Act of 2019’’. 


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

2 (a) IN GENERAL.—Subpart C of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 is amended by inserting after section 36 the fol5 lowing new section: 

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

7 ‘‘(a) ALLOWANCE OF CREDIT.— 

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

9 individual, there shall be allowed as a credit against 

10 the tax imposed by this subtitle for the taxable year 

11 an amount equal to $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 of the taxpayer for 

20 the preceding taxable year minus $30,000, 

21 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 turn was filed for the preceding taxable year by 

2 an eligible individual and such individual’s 

3 spouse, each of the dollar amounts under para4 graphs (1) and (2) shall be doubled. 

5 ‘‘(B) MARRIED INDIVIDUALS.—For pur6 poses of determining the amount of the credit 

7 allowed under this section for any taxable year, 

8 if an individual was married during the pre9 ceding taxable year (within the meaning of sec10 tion 7703), this section shall apply only if a 

11 joint return was filed for the preceding taxable 

12 year under section 6013. 

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

14 determining the amount of the credit allowed under 

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

16 a return as a head of household for the preceding 

17 taxable year, the reduction of the credit allowable to 

18 the taxpayer under paragraph (1) shall be deter19 mined under paragraph (2) by substituting 

20 ‘$80,000’ for ‘$30,000’ in subparagraph (A) thereof. 

21 ‘‘(5) INFLATION ADJUSTMENTS.— 

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

23 taxable year after 2019, each of the dollar 

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

25 shall be increased by an amount equal to— 


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

2 ‘‘(ii) the cost-of-living adjustment de3 termined under section 1(f)(3) for the cal4 endar year in which the taxable year be5 gins, determined by substituting ‘calendar 

6 year 2018’ for ‘calendar year 2016’ in sub7 paragraph (A)(ii) thereof. 

8 ‘‘(B) ROUNDING.—If any increase deter9 mined under subparagraph (A) is not a multiple 

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

11 nearest multiple of $50. 

12 ‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of deter13 mining the credit allowed under this section for any tax14 able year— 

15 ‘‘(1) IN GENERAL.—The term ‘eligible indi16 vidual’ means an individual— 

17 ‘‘(A) who attained 18 years of age before 

18 the close of the preceding taxable year, 

19 ‘‘(B) whose principal place of abode was in 

20 the United States for more than one-half of the 

21 preceding taxable year, 

22 ‘‘(C) who was not a dependent for whom a 

23 deduction is allowable under section 151 to an24 other taxpayer for any taxable year beginning 


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1 in the same calendar year as the preceding tax2 able year, and 

3 ‘‘(D) who did not claim the benefits of sec4 tion 911 for the preceding taxable year. 

5 ‘‘(2) LIMITATION ON ELIGIBILITY OF NON6 RESIDENT ALIENS.—The term ‘eligible individual’ 

7 shall not include any individual who is a nonresident 

8 alien individual for any portion of the preceding tax9 able year, unless such individual is treated for such 

10 taxable year as a resident of the United States for 

11 purposes of this chapter by reason of an election 

12 under subsection (g) or (h) of section 6013. 

13 ‘‘(3) IDENTIFICATION NUMBER REQUIRE14 MENT.—No credit shall be allowed under this section 

15 to an eligible individual who does not include on the 

16 return of tax for the taxable year— 

17 ‘‘(A) such individual’s taxpayer identifica18 tion number, and 

19 ‘‘(B) if the individual was married during 

20 the preceding taxable year (within the meaning 

21 of section 7703), the taxpayer identification 

22 number of such individual’s spouse. 

23 ‘‘(4) TREATMENT OF MILITARY PERSONNEL

24 STATIONED OUTSIDE OF THE UNITED STATES.—For 

25 purposes of subparagraph (A)(ii), the principal place 


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1 of abode of a member of the Armed Forces of the 

2 United States shall be treated as in the United 

3 States during any period during which such member 

4 is stationed outside the United States while serving 

5 on extended active duty with the Armed Forces of 

6 the United States. For purposes of the preceding 

7 sentence, the term ‘extended active duty’ means any 

8 period of active duty pursuant to a call or order to 

9 such duty for a period in excess of 90 days or for 

10 an indefinite period. 

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

12 YEAR.—Except in the case of a taxable year closed by rea13 son of the death of the taxpayer, no credit shall be allow14 able under this section in the case of a taxable year cov15 ering a period of less than 12 months. 

16 ‘‘(d) RESTRICTIONS ON TAXPAYER WHO IMPROP17 ERLY CLAIMED CREDIT IN PRIOR YEAR.—Rules similar 

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

19 of this section. 

20 ‘‘(e) RECONCILIATION OF CREDIT AND ADVANCE

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

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

23 below zero) by the aggregate amount of any advance pay24 ments of such credit under section 7527A for such taxable 

25 year.’’. 


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1 (b) ADVANCE PAYMENT OF MIDDLE CLASS TAX

2 CREDIT.— 

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

4 Revenue Code of 1986 is amended by inserting after 

5 section 7527 the following new section: 

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

7 CREDIT. 

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

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

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

11 shall establish a program for making advance payments 

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

13 (determined without regard to subsection (f) of such sec14 tion) to any taxpayer who— 

15 ‘‘(1) the Secretary has determined will be al16 lowed such credit for the taxable year, and 

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

18 ‘‘(b) AMOUNT OF ADVANCE PAYMENT.— 

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

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

21 the credit provided to a taxpayer during the applica22 ble period shall be equal to the lesser of— 

23 ‘‘(A) an amount equal to— 

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

25 the Secretary has determined will be alVerDate Sep 11 2014 05:15 Jul 10, 2019 Jkt 089200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H3590.IH H3590

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1 lowed to such taxpayer under section 36A 

2 for the taxable year ending in such applica3 ble period, divided by 

4 ‘‘(ii) 12, or 

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

6 the taxpayer. 

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

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

9 12-month period from the month of July of the tax10 able year through the month of June of the subse11 quent taxable year. 

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

13 may elect to receive an advance payment of the credit al14 lowed under section 36A for any taxable year by including 

15 such election on a timely filed return for the preceding 

16 taxable year. 

17 ‘‘(d) INTERNAL REVENUE SERVICE NOTIFICA18 TION.—The Internal Revenue Service shall take such 

19 steps as may be appropriate to ensure that taxpayers who 

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

21 aware of the availability of the advance payment of such 

22 credit under this section. 

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

24 regulations or other guidance as may be appropriate or 

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


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1 (c) INCOME DISREGARD.—Any credit or refund al2 lowed or made to any individual by reason of section 36A 

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

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

5 shall not be taken into account as resources for purposes 

6 of determining the eligibility of such individual or any 

7 other individual for benefits or assistance, or the amount 

8 or extent of benefits or assistance, under any Federal pro9 gram or under any State or local program financed in 

10 whole or in part with Federal funds. 

11 (d) CONFORMING AMENDMENTS.— 

12 (1) Section 6211(b)(4)(A) of the Internal Rev13 enue Code of 1986 is amended by inserting ‘‘36A,’’ 

14 after ‘‘36,’’. 

15 (2) Section 6213(g)(2) of such Code is amend16 ed— 

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

18 section 36A’’ after ‘‘credit)’’; 

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

20 36A’’ after ‘‘section 32’’; 

21 (C) by striking subparagraph (K) and in22 serting the following: 

23 ‘‘(K) an omission of information required 

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

25 return claiming— 


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

2 taxable year for which the credit is dis3 allowed under subsection (k)(1) thereof, or 

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

5 a taxable year for which the credit is dis6 allowed under subsection (d) thereof,’’; and 

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

8 32’’ and inserting ‘‘32, or 36A’’. 

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

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

11 amended by inserting after the item relating to sec12 tion 36 the following new item: 

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

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

14 Code is amended by inserting after the item relating 

15 to section 7527 the following: 

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

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

17 this section shall apply to taxable years beginning after 

18 December 31, 2017. 

19 SEC. 3. RETURN PREPARATION PROGRAMS FOR LOW-IN20 COME TAXPAYERS. 

21 (a) IN GENERAL.—Chapter 77 of the Internal Rev22 enue Code of 1986 is amended by inserting after section 

23 7526 the following new section: 


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1 ‘‘SEC. 7526A. RETURN PREPARATION PROGRAMS FOR LOW2 INCOME TAXPAYERS. 

3 ‘‘(a) VOLUNTEER INCOME TAX ASSISTANCE MATCH4 ING GRANT PROGRAM.— 

5 ‘‘(1) ESTABLISHMENT OF PROGRAM.—The Sec6 retary, through the Internal Revenue Service, shall 

7 establish a Community Volunteer Income Tax As8 sistance Matching Grant Program (hereinafter in 

9 this section referred to as the ‘VITA grant pro10 gram’). Except as otherwise provided in this section, 

11 the VITA grant program shall be administered in a 

12 manner which is substantially similar to the Commu13 nity Volunteer Income Tax Assistance matching 

14 grants demonstration program established under 

15 title I of division D of the Consolidated Appropria16 tions Act, 2008. 

17 ‘‘(2) MATCHING GRANTS.— 

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

19 subject to the availability of appropriated funds, 

20 make available grants under the VITA grant 

21 program to provide matching funds for the de22 velopment, expansion, or continuation of quali23 fied return preparation programs assisting low24 income taxpayers and members of underserved 

25 populations. 

26 ‘‘(B) APPLICATION.— 


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

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

3 under this section, a qualified return prep4 aration program shall submit an applica5 tion to the Secretary at such time, in such 

6 manner, and containing such information 

7 as the Secretary may reasonably require. 

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

9 of any qualified return preparation pro10 gram which was awarded a grant under 

11 this section and was subsequently subject 

12 to a field site visit by the Internal Revenue 

13 Service (including through the Stakeholder 

14 Partnerships, Education, and Communica15 tion office) in which it was determined that 

16 the average accuracy rate for preparation 

17 of tax returns through such program was 

18 less than 90 percent, such program shall 

19 not be eligible for any additional grants 

20 under this section unless such program 

21 provides, as part of their application, suffi22 cient documentation regarding the correc23 tive measures established by such program 

24 to address the deficiencies identified fol25 lowing the field site visit. 


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1 ‘‘(C) PRIORITY.—In awarding grants 

2 under this section, the Secretary shall give pri3 ority to applications— 

4 ‘‘(i) demonstrating assistance to low5 income taxpayers, with emphasis on out6 reach to and services for such taxpayers, 

7 ‘‘(ii) demonstrating taxpayer outreach 

8 and educational activities relating to eligi9 bility and availability of income supports 

10 available through the Internal Revenue 

11 Code of 1986, such as the earned income 

12 tax credit, and 

13 ‘‘(iii) demonstrating specific outreach 

14 and focus on one or more underserved pop15 ulations. 

16 ‘‘(D) DURATION OF GRANTS.—Upon appli17 cation of a qualified return preparation pro18 gram, the Secretary is authorized to award a 

19 multi-year grant not to exceed 3 years. 

20 ‘‘(3) AGGREGATE LIMITATION.—Unless other21 wise provided by specific appropriation, the Sec22 retary shall not allocate more than $30,000,000 per 

23 fiscal year (exclusive of costs of administering the 

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

25 ‘‘(b) USE OF FUNDS.— 


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1 ‘‘(1) IN GENERAL.—Qualified return prepara2 tion programs receiving a grant under this section 

3 may use the grant for— 

4 ‘‘(A) ordinary and necessary costs associ5 ated with program operation in accordance with 

6 Cost Principles Circulars as set forth by the Of7 fice of Management and Budget, including— 

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

9 coordinating the activities of the program, 

10 ‘‘(ii) to develop training materials, 

11 conduct training, and perform quality re12 views of the returns for which assistance 

13 has been provided under the program, and 

14 ‘‘(iii) for equipment purchases and ve15 hicle-related expenses associated with re16 mote or rural tax preparation services, 

17 ‘‘(B) outreach and educational activities 

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

19 ‘‘(C) services related to financial education 

20 and capability, asset development, and the es21 tablishment of savings accounts in connection 

22 with tax return preparation. 

23 ‘‘(2) USE OF GRANTS FOR OVERHEAD EX24 PENSES PROHIBITED.—No grant made under this 

25 section may be used for overhead expenses that are 


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1 not directly related to any qualified return prepara2 tion program. 

3 ‘‘(c) PROMOTION AND REFERRAL.— 

4 ‘‘(1) PROMOTION.—The Secretary shall pro5 mote the benefits of, and encourage the use of, tax 

6 preparation through qualified return preparation 

7 programs through the use of mass communications, 

8 referrals, and other means. 

9 ‘‘(2) INTERNAL REVENUE SERVICE REFER10 RALS.—The Secretary may refer taxpayers to quali11 fied return preparation programs receiving funding 

12 under this section. 

13 ‘‘(3) VITA GRANTEE REFERRAL.—Qualified re14 turn preparation programs receiving a grant under 

15 this section are encouraged to refer, as appropriate, 

16 to local or regional Low Income Taxpayer Clinics in17 dividuals who are eligible to receive services at such 

18 clinics. 

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

20 ‘‘(1) QUALIFIED RETURN PREPARATION PRO21 GRAM.—The term ‘qualified return preparation pro22 gram’ means any program— 

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1 income taxpayers, in preparing and filing Fed2 eral income tax returns, 

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

4 entity, 

5 ‘‘(C) in which all of the volunteers who as6 sist in the preparation of Federal income tax 

7 returns meet the training requirements pre8 scribed by the Secretary, and 

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

10 which reviews 100 percent of all returns. 

11 ‘‘(2) QUALIFIED ENTITY.— 

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

13 entity’ means any entity which— 

14 ‘‘(i) is an eligible organization (as de15 scribed in subparagraph (B)), 

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

17 filing and payment requirements, 

18 ‘‘(iii) is not debarred or suspended 

19 from Federal contracts, grants, or coopera20 tive agreements, and 

21 ‘‘(iv) agrees to provide documentation 

22 to substantiate any matching funds pro23 vided under the VITA grant program. 

24 ‘‘(B) ELIGIBLE ORGANIZATION.— 


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

2 (ii), the term ‘eligible organization’ 

3 means— 

4 ‘‘(I) an institution of higher edu5 cation which is described in section 

6 102 (other than subsection (a)(1)(C) 

7 thereof) of the Higher Education Act 

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

9 on the date of the enactment of this 

10 section, and which has not been dis11 qualified from participating in a pro12 gram under title IV of such Act, 

13 ‘‘(II) an organization described 

14 in section 501(c) of the Internal Rev15 enue Code of 1986 and exempt from 

16 tax under section 501(a) of such 

17 Code, 

18 ‘‘(III) a local government agency, 

19 including— 

20 ‘‘(aa) a county or municipal 

21 government agency, and 

22 ‘‘(bb) an Indian tribe, as de23 fined in section 4(13) of the Na24 tive American Housing Assist25 ance and Self-Determination Act 


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

2 including any tribally designated 

3 housing entity (as defined in sec4 tion 4(22) of such Act (25 

5 U.S.C. 4103(22))), tribal sub6 sidiary, subdivision, or other 

7 wholly owned tribal entity, or 

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

9 national coalition (with one lead orga10 nization which meets the eligibility re11 quirements of subclause (I), (II), or 

12 (III) acting as the applicant organiza13 tion). 

14 ‘‘(ii) ALTERNATIVE ELIGIBLE ORGANI15 ZATION.—If no eligible organization de16 scribed in clause (i) is available to assist 

17 the targeted population or community, the 

18 term ‘eligible organization’ shall include— 

19 ‘‘(I) a State government agency, 

20 and 

21 ‘‘(II) a Cooperative Extension 

22 Service office. 

23 ‘‘(3) LOW-INCOME TAXPAYERS.—The term ‘low24 income taxpayer’ means a taxpayer who has income 

25 for the taxable year which does not exceed an 


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1 amount equal to the completed phaseout amount 

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

3 joint return with three or more qualifying children, 

4 as determined in a revenue procedure or other pub5 lished guidance. 

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

7 ‘underserved population’ includes populations of per8 sons with disabilities, persons with limited English 

9 proficiency, Native Americans, individuals living in 

10 rural areas, members of the Armed Forces and their 

11 spouses, and the elderly.’’. 

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

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

14 amended by inserting after the item relating to section 

15 7526 the following new item: 

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

16 SEC. 4. SENSE OF THE HOUSE OF REPRESENTATIVES. 

17 It is the sense of the House of Representatives that 

18 the costs of carrying out this Act and the amendments 

19 made by this Act should be fully offset through— 

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

21 exception of any provisions or amendments under 

22 such Public Law that provide relief to taxpayers 

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

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1 poses of offsetting the costs of carrying out this Act 

2 and the amendments made by this Act, to be as3 sessed on any financial institution that has total 

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

Æ 


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