I 

113TH CONGRESS 

2D SESSION H. R. 4117 

To amend the Internal Revenue Code of 1986 to expand the earned income 

tax credit. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 27, 2014 

Mr. RANGEL 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 

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 ‘‘EITC for Childless 

5 Workers Act of 2014’’. 

6 SEC. 2. AGE ELIGIBILITY LOWERED TO 21. 

7 (a) IN GENERAL.—Subclause (II) section 

8 32(c)(1)(A)(ii) of the Internal Revenue Code of 1986 is 

9 amended by striking ‘‘age 25’’ and inserting ‘‘age 21’’. 


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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, 2013. 

4 SEC. 3. INCREASE IN CHILDLESS EARNED INCOME TAX 

5 CREDIT. 

6 (a) INCREASE IN CREDIT PERCENTAGE AND PHASE7 OUT PERCENTAGE.—The table under subparagraph (A) of 

8 section 32(b)(1) of the Internal Revenue Code of 1986 is 

9 amended by striking ‘‘7.65’’ each place it appears and in10 serting ‘‘23.15’’. 

11 (b) INCREASE IN EARNED INCOME AMOUNT.—The 

12 table under subparagraph (A) of section 32(b)(2) of such 

13 Code is amended by striking ‘‘$4,220’’ and inserting 

14 ‘‘$6,480’’. 

15 (c) INCREASE IN PHASEOUT AMOUNT.—The table 

16 under subparagraph (A) of section 32(b)(2) of such Code 

17 is amended by striking ‘‘$5,280’’ and inserting 

18 ‘‘$16,630’’. 

19 (d) JOINT RETURNS.—Clause (i) of section 

20 32(b)(3)(B) of such Code is amended by inserting 

21 ‘‘($8,000 in the case of an eligible individual with no quali22 fying children)’’ after ‘‘$5,000’’. 

23 (e) INFLATION ADJUSTMENTS.— 

24 (1) IN GENERAL.—Subsection (j) of section 32 

25 of such Code is amended by redesignating paragraph 


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1 (2) as paragraph (3) and by inserting after para2 graph (1) the following new paragraph: 

3 ‘‘(2) PHASEOUT AMOUNT FOR INDIVIDUALS

4 WITH NO CHILDREN.—In the case of any taxable 

5 year beginning after calendar year 2014, the 

6 ‘$6,480’ and ‘$16,630’ dollar amounts in subsection 

7 (b)(2)(A) shall be increased by an amount equal 

8 to— 

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

10 ‘‘(B) the cost-of-living adjustment deter11 mined under section 1(f)(3) for the calendar 

12 year in which the taxable year begins, deter13 mined by substituting ‘calendar year 2013’ for 

14 ‘calendar year 1992’ in subparagraph (B) 

15 thereof.’’. 

16 (2) CONFORMING AMENDMENTS.— 

17 (A) Section 32(j)(1) of such Code is 

18 amended by inserting ‘‘except as provided in 

19 paragraph (2)’’ before ‘‘each of the dollar 

20 amounts’’. 

21 (B) Section 32(j)(2)(A) of such Code is 

22 amended by inserting ‘‘or (2)’’ after ‘‘para23 graph (1)’’. 


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1 (f) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2013. 

4 SEC. 4. RESIDENTS OF NON-MIRROR CODE UNITED STATES 

5 POSSESSIONS ELIGIBLE FOR EARNED IN6 COME TAX CREDIT. 

7 (a) IN GENERAL.—The Secretary of the Treasury 

8 shall pay to each possession of the United States which 

9 does not have a mirror code tax system amounts estimated 

10 by the Secretary of the Treasury as being equal to the 

11 aggregate benefits that would have been provided to resi12 dents of such possession by reason of section 32 of the 

13 Internal Revenue Code of 1986 (as amended by this Act) 

14 if a mirror code tax system had been in effect in such 

15 possession. The preceding sentence shall not apply with 

16 respect to any possession of the United States unless such 

17 possession has a plan, which has been approved by the 

18 Secretary of the Treasury, under which such possession 

19 will promptly distribute such payments to the residents of 

20 such possession. 

21 (b) COORDINATION WITH CREDIT ALLOWED

22 AGAINST UNITED STATES INCOME TAX.—No credit shall 

23 be allowed against United States income taxes for any tax24 able year under section 32 of such Code to any person 


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1 who is eligible for a payment under a plan described in 

2 subsection (a) with respect to such taxable year. 

3 (c) DEFINITIONS AND SPECIAL RULE.—For pur4 poses of this section— 

5 (1) POSSESSION OF THE UNITED STATES.—The 

6 term ‘‘possession of the United States’’ includes the 

7 Commonwealth of Puerto Rico and the Common8 wealth of the Northern Mariana Islands. 

9 (2) MIRROR CODE TAX SYSTEM.—The term 

10 ‘‘mirror code tax system’’ means, with respect to any 

11 possession of the United States, the income tax sys12 tem of such possession if the income tax liability of 

13 the residents of such possession under such system 

14 is determined by reference to the income tax laws of 

15 the United States as if such possession were the 

16 United States. 

17 (3) TREATMENT OF PAYMENTS.—For purposes 

18 of section 1324(b)(2) of title 31, United States 

19 Code, the payments under this subsection shall be 

20 treated in the same manner as a refund due from 

21 the credit allowed under section 32 of the Internal 

22 Revenue Code of 1986. 

23 (d) EFFECTIVE DATE.—This section shall apply to 

24 taxable years beginning after December 31, 2013. 

Æ 


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