I 

114TH CONGRESS 

2D SESSION H. R. 4946 

To amend the Internal Revenue Code of 1986 to provide for an increase 

in the earned income tax credit for individuals with no qualifying children, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 14, 2016 

Mr. COFFMAN (for himself, Mr. WALZ, and Mr. HARDY) 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 provide 

for an increase in the earned income tax credit for individuals with no qualifying children, 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 ‘‘Enhancing Advance5 ment, Reducing Noncompliance, and Improving Trust 

6 Act’’ or the ‘‘EARN IT Act’’. 


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1 SEC. 2. INCREASE IN EARNED INCOME CREDIT FOR INDI2 VIDUALS WITH NO QUALIFYING CHILDREN. 

3 (a) PERCENTAGES.—The table in section 32(b)(1) of 

4 the Internal Revenue Code of 1986 is amended by striking 

5 ‘‘7.65’’ both places it appears and inserting ‘‘15.3’’. 

6 (b) EARNED INCOME AND PHASEOUT AMOUNTS.— 

7 The table in section 32(b)(2) of such Code is amended— 

8 (1) by striking ‘‘$4,220’’ and inserting 

9 ‘‘$6,570’’, and 

10 (2) by striking ‘‘$5,280’’ and inserting 

11 ‘‘$11,500’’. 

12 (c) REDUCTION IN MINIMUM AGE.—Section 

13 32(c)(1)(A)(ii)(II) of such Code is amended by striking 

14 ‘‘age 25’’ and inserting ‘‘age 21’’. 

15 (d) INFLATION ADJUSTMENTS.—Section 32(j)(1)(B) 

16 of such Code is amended— 

17 (1) in clause (i) by inserting ‘‘except as pro18 vided in clause (iii),’’ before ‘‘in the case of’’, 

19 (2) by striking ‘‘and’’ at the end of clause (i), 

20 (3) by striking the period at the end of clause 

21 (ii), and 

22 (4) by adding after clause (ii) the following: 

23 ‘‘(iii) in the case of the $6,570 and 

24 the $11,500 amounts in subsection 

25 (b)(2)(B), by substituting ‘‘calendar year 


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1 2015’’ for ‘‘calendar year 1992’’ in sub2 paragraph (B) of such section 1.’’. 

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

4 this section shall apply to taxable years beginning after 

5 December 31, 2015. 

6 SEC. 3. CERTIFICATION OF CHILD RESIDENCY. 

7 (a) IN GENERAL.—Section 32(c)(3) of the Internal 

8 Revenue Code of 1986 is amended by adding at the end 

9 the following: 

10 ‘‘(E) RESIDENCY CERTIFICATION RE11 QUIREMENT.—A qualifying child shall not be 

12 taken into account under subsection (b) unless 

13 the taxpayer includes on the return of tax for 

14 the taxable year a certification of the same 

15 principal place of abode as the taxpayer with 

16 respect to whom the determination under sec17 tion 152(c)(1)(B) is made. Such certification 

18 shall be supported by proof, such as letters, 

19 records, or affidavits, in a manner substantially 

20 similar to the procedures for tax years 2003 to 

21 2005 of a similar requirement that the Sec22 retary used for the study entitled ‘IRS Earned 

23 Income Tax Credit (EITC) Initiatives—Report 

24 on Qualifying Child Residency Certification, 


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1 Filing Status, and Automated Underreporter 

2 Tests’ (2008).’’. 

3 (b) EFFECTIVE DATE.—The amendment made by 

4 subsection (a) shall apply to taxable years beginning after 

5 December 31, 2015. 

6 SEC. 4. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 

7 ADDITIONAL CHILD TAX CREDIT. 

8 (a) IN GENERAL.—Section 24(e)(1) of the Internal 

9 Revenue Code of 1986 is amended by adding at the end 

10 the following: ‘‘No increase in credits shall be allowed 

11 under subpart C by reason of subsection (d) of this section 

12 with respect to any qualifying child for whom the taxpayer 

13 fails to include a valid social security number on such re14 turn’’. 

15 (b) EFFECTIVE DATE.—The amendment made by 

16 subsection (a) shall apply to taxable years beginning after 

17 December 31, 2015. 

18 SEC. 5. EXPANSION OF DISALLOWANCE PERIOD FOR TAX19 PAYERS WHO IMPROPERLY CLAIM EITC 

20 BASED ON RECKLESS OR INTENTIONAL DIS21 REGARD OF THE RULES. 

22 (a) IN GENERAL.—Section 32(k)(1)(B)(ii) of such 

23 Code is amended by striking ‘‘2 taxable years’’ and insert24 ing ‘‘5 taxable years’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2015. 

Æ 


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