I 

118TH CONGRESS 

1ST SESSION H. R. 1468 

To amend the Internal Revenue Code of 1986 to expand and improve the 

earned income tax credit. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 8, 2023 

Ms. MOORE of Wisconsin (for herself, Ms. CHU, Mr. EVANS, Mr. GRIJALVA, 

Mrs. WATSON COLEMAN, Ms. JAYAPAL, Mr. KHANNA, Mr. TORRES of 

New York, Ms. OMAR, Ms. GARCIA of Texas, Ms. PRESSLEY, Ms. NORTON, Mr. POCAN, Ms. TOKUDA, and Ms. PINGREE) 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 

and improve 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 ‘‘Worker Relief and 

5 Credit Reform Act of 2023’’ or as the ‘‘WRCR Act of 

6 2023’’. 

7 SEC. 2. EXPANSION AND IMPROVEMENT OF EARNED IN8 COME TAX CREDIT. 

9 (a) APPLICATION TO STUDENTS.— 


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1 (1) IN GENERAL.—Section 32(c)(1)(A)(i) of the 

2 Internal Revenue Code of 1986 is amended by in3 serting ‘‘who is a qualifying student or’’ after ‘‘any 

4 individual’’. 

5 (2) QUALIFYING STUDENT.—Section 32(c) of 

6 such Code is amended by redesignating paragraph 

7 (4) as paragraph (5) and inserting after paragraph 

8 (3) the following new paragraph: 

9 ‘‘(4) QUALIFYING STUDENT.— 

10 ‘‘(A) IN GENERAL.—The term ‘qualifying 

11 student’ means, with respect to any taxable 

12 year, any individual who— 

13 ‘‘(i) is an eligible student (as defined 

14 in section 25A(b)(3)) with respect to at 

15 least one academic period beginning during 

16 such taxable year, 

17 ‘‘(ii) either— 

18 ‘‘(I) qualifies for a Federal Pell 

19 Grant with respect to such academic 

20 period, or 

21 ‘‘(II) meets the requirements of 

22 subparagraph (B) or (C) for the tax23 able year, and 

24 ‘‘(iii) is not a dependent for whom a 

25 deduction is allowable under section 151 to 


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1 another taxpayer for any taxable year be2 ginning in the same calendar year as such 

3 taxable year. 

4 ‘‘(B) INDEPENDENT STUDENTS.—In the 

5 case of any independent student, the require6 ments of this subparagraph are met for such 

7 taxable year if the household income of the tax8 payer is less than 300 percent of the poverty 

9 line for the size of the family involved for the 

10 taxable year. 

11 ‘‘(C) OTHER STUDENTS.— 

12 ‘‘(i) IN GENERAL.—In the case of any 

13 individual who is not an independent stu14 dent, the requirements of this subpara15 graph are met for such taxable year if the 

16 aggregate household incomes of all the in17 dividual’s specified supporters (and the 

18 taxpayer if not otherwise taken into ac19 count) for the taxable years of such sup20 porters which end in or with the calendar 

21 year in which such individual’s taxable 

22 year begins is less than 300 percent of the 

23 poverty line for the size of the family in24 volved (determined on a single aggregate 

25 basis) for the taxable year. 


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1 ‘‘(ii) SPECIFIED SUPPORTER.—The 

2 term ‘specified supporter’ means, with re3 spect to any individual described in clause 

4 (i), any taxpayer with respect to whom 

5 such individual was a dependent for any 

6 taxable year ending in the 3-year period 

7 described in subparagraph (D)(i). 

8 ‘‘(D) INDEPENDENT STUDENT DEFINED.— 

9 ‘‘(i) IN GENERAL.—The term ‘inde10 pendent student’ means any individual if 

11 such individual was not a dependent of an12 other taxpayer for any taxable year ending 

13 in the 3-year period which ends on the 

14 first day of the first academic period with 

15 respect to which such individual is an eligi16 ble student (as defined in section 

17 25A(b)(3)). 

18 ‘‘(ii) CERTAIN ACADEMIC PERIODS

19 DISREGARDED.—An academic period shall 

20 be disregarded under clause (i) if such aca21 demic period ends more than 2 years be22 fore the beginning of the next academic pe23 riod with respect to which the individual is 

24 an eligible student (as defined in section 

25 25A(b)(3)). 


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1 ‘‘(E) OTHER DEFINITIONS.— 

2 ‘‘(i) HOUSEHOLD INCOME.—The term 

3 ‘household income’ has the meaning given 

4 such term in section 36B(d)(2). 

5 ‘‘(ii) POVERTY LINE.—The term ‘pov6 erty line’ has the meaning given such term 

7 in section 36B(d)(3)(A). 

8 ‘‘(iii) FAMILY SIZE.—The family size 

9 involved with respect to any taxpayer shall 

10 be determined under rules similar to the 

11 rules of section 36B(d)(1).’’. 

12 (3) CONFORMING AMENDMENT.—Section 

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

14 ‘‘any other individual who does not have a qualifying 

15 child’’ and inserting ‘‘any individual not described in 

16 clause (i)’’. 

17 (b) MODIFICATION OF AGE REQUIREMENTS.—Sec18 tion 32(c)(1)(A)(ii)(II) of such Code is amended by strik19 ing ‘‘has attained age 25 but not attained age 65’’ and 

20 inserting ‘‘has attained age 18’’. 

21 (c) CARE-GIVING AND LEARNING TAKEN INTO AC22 COUNT AS COMPENSATED WORK.—Section 32(a) of such 

23 Code is amended by adding at the end the following new 

24 paragraph: 


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1 ‘‘(3) SPECIAL RULE FOR QUALIFYING STU2 DENTS AND CERTAIN INDIVIDUALS WITH ONE OR

3 MORE QUALIFYING DEPENDENTS.—For purposes of 

4 paragraph (1), any individual— 

5 ‘‘(A) who is a qualifying student, or 

6 ‘‘(B) who has a qualifying dependent, 

7 shall be treated as having earned income for the tax8 able year which is equal to the earned income 

9 amount with respect to such individual for such tax10 able year.’’. 

11 (d) TREATMENT OF CERTAIN QUALIFYING REL12 ATIVES.— 

13 (1) IN GENERAL.—Section 32(c)(3) of such 

14 Code is amended by striking all that precedes sub15 paragraph (B) and inserting the following: 

16 ‘‘(3) QUALIFYING DEPENDENT.— 

17 ‘‘(A) IN GENERAL.—The term ‘qualifying 

18 dependent’ means— 

19 ‘‘(i) a qualifying child of the taxpayer, 

20 as defined in section 152(c), determined— 

21 ‘‘(I) by substituting ‘12’ for ‘19’ 

22 in paragraph (3)(A)(i) thereof, and 

23 ‘‘(II) without regard to para24 graphs (1)(D) and (3)(A)(ii) thereof 

25 and section 152(e), 


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1 ‘‘(ii) any individual who is physically 

2 or mentally incapable of caring for himself 

3 or herself (within the meaning of section 

4 21(b)(1)) and who— 

5 ‘‘(I) is the taxpayer’s spouse, or 

6 ‘‘(II) is a qualifying relative of 

7 the taxpayer, as defined in section 

8 152(d), determined without regard to 

9 paragraph (1)(B) thereof and by 

10 treating an individual as a qualifying 

11 child of the taxpayer for purposes of 

12 paragraph (1)(D) thereof only if such 

13 individual is a qualifying child of the 

14 taxpayer as determined under clause 

15 (i) of this subparagraph, or 

16 ‘‘(iii) any qualifying relative of the 

17 taxpayer (as defined in section 152(d), de18 termined without regard to paragraph 

19 (1)(B) thereof) who has attained age 65 as 

20 of the close of the calendar year in which 

21 the taxable year of the taxpayer begins. 

22 For purposes of determining if any individual is 

23 a qualifying relative of the taxpayer under 

24 clause (ii)(II) or (iii), section 152(d)(1)(C) shall 

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1 fits received by such individual pursuant to any 

2 Federal program (or any State or local program 

3 financed in whole or in part with Federal 

4 funds) related to retirement (including social 

5 security benefits), disability, health care, cash 

6 aid, child care, food assistance, housing and de7 velopment, social services, employment and 

8 training, or energy assistance.’’. 

9 (2) CONFORMING AMENDMENTS.— 

10 (A) Section 32(c)(1)(A)(i) of such Code is 

11 amended by striking ‘‘qualifying child’’ and in12 serting ‘‘qualifying dependent’’. 

13 (B) Section 32(c)(1)(B) of such Code is 

14 amended— 

15 (i) by striking ‘‘qualifying child’’ and 

16 inserting ‘‘qualifying dependent’’, and 

17 (ii) by striking ‘‘CHILD’’ in the head18 ing and inserting ‘‘DEPENDENT’’. 

19 (C) Section 32(c)(1)(F) of such Code is 

20 amended— 

21 (i) by striking ‘‘qualifying children’’ 

22 and inserting ‘‘qualifying dependents’’, 

23 (ii) by striking ‘‘qualifying child’’ and 

24 inserting ‘‘qualifying dependent’’, and 


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1 (iii) by striking ‘‘QUALIFYING CHILD’’ 

2 in the heading and inserting ‘‘QUALIFYING

3 DEPENDENT’’. 

4 (D) Section 32(c)(3)(D)(i) of such Code is 

5 amended by striking ‘‘qualifying child’’ both 

6 places it appears and inserting ‘‘qualifying de7 pendent’’. 

8 (e) MODIFICATION OF PERCENTAGES AND

9 AMOUNTS.— 

10 (1) 100 PERCENT CREDIT PERCENTAGE.— 

11 Paragraph (1) and paragraph (2)(A) of section 

12 32(a) of such Code are each amended by striking 

13 ‘‘the credit percentage of’’. 

14 (2) 20 PERCENT PHASEOUT PERCENTAGE.— 

15 Section 32(a)(2)(B) of such Code is amended by 

16 striking ‘‘the phaseout percentage’’ and inserting 

17 ‘‘20 percent’’. 

18 (3) MODIFICATION OF EARNED INCOME AND

19 PHASEOUT AMOUNTS.—Section 32(b) of such Code 

20 is amended to read as follows: 

21 ‘‘(b) EARNED INCOME AMOUNT; PHASEOUT

22 AMOUNT.—For purposes of this section— 

23 ‘‘(1) EARNED INCOME AMOUNT.—The term 

24 ‘earned income amount’ means $4,000 (twice such 

25 amount in the case of a joint return). 


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1 ‘‘(2) PHASEOUT AMOUNT.—The term ‘phaseout 

2 amount’ means $30,000 ($50,000 in the case of a 

3 joint return). 

4 ‘‘(3) INFLATION ADJUSTMENT.—In the case of 

5 any taxable year beginning after 2023, the $4,000 

6 amount in paragraph (1) and each dollar amount in 

7 paragraph (2) 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 ‘2022’ for ‘2016’ in sub14 paragraph (A)(ii) thereof. 

15 If any increase under the preceding sentence is not 

16 a multiple of $50, such increase shall be rounded to 

17 the next lowest multiple of $50.’’. 

18 (4) CONFORMING AMENDMENTS.— 

19 (A) Section 32(i) of such Code is amended 

20 by adding at the end the following new para21 graph: 

22 ‘‘(3) INFLATION ADJUSTMENT.— 

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

24 taxable year beginning after 2021, the $10,000 


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1 amount in subsection (i)(1) shall be increased 

2 by an amount equal to— 

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

4 ‘‘(ii) the cost-of-living adjustment de5 termined under section 1(f)(3) for the cal6 endar year in which the taxable year be7 gins, determined by substituting ‘2020’ for 

8 ‘2016’ in subparagraph (A)(ii) thereof. 

9 ‘‘(B) ROUNDING.—If any increase under 

10 subparagraph (A) is not a multiple of $50, such 

11 increase shall be rounded to the next lowest 

12 multiple of $50.’’. 

13 (B) Section 32 of such Code is amended by 

14 striking subsection (j). 

15 (f) INCREASED CREDIT FOR CERTAIN UNMARRIED

16 INDIVIDUALS WITH 2 OR MORE QUALIFYING CHIL17 DREN.— 

18 (1) IN GENERAL.—Section 32 of such Code is 

19 amended by inserting after subsection (f) the fol20 lowing new subsection: 

21 ‘‘(g) INCREASED CREDIT FOR CERTAIN UNMARRIED

22 INDIVIDUALS WITH 2 OR MORE QUALIFYING CHIL23 DREN.— 

24 ‘‘(1) IN GENERAL.—In the case of a qualified 

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1 mined under subsection (a) shall be increased by the 

2 amount of the credit determined under this section 

3 as such section was in effect for taxable years begin4 ning in 2018 but with the modifications described in 

5 paragraph (2). 

6 ‘‘(2) MODIFICATIONS.—Solely for purposes of 

7 determining the increase under paragraph (1)— 

8 ‘‘(A) CREDIT PERCENTAGE.—The credit 

9 percentage shall be equal to— 

10 ‘‘(i) in the case of a qualified indi11 vidual with 2 qualifying children, 12.5 per12 cent, and 

13 ‘‘(ii) in the case of a qualified indi14 vidual with 3 or more qualifying children, 

15 18.75 percent. 

16 ‘‘(B) PHASEOUT PERCENTAGE.—The 

17 phaseout percentage shall be equal to 5 percent. 

18 ‘‘(C) APPLICATION OF INFLATION ADJUST19 MENT.—Section 32(j) as in effect for taxable 

20 years beginning in 2018 shall be applied by tak21 ing into account the taxable year for which the 

22 increase under paragraph (1) is determined. 

23 ‘‘(3) QUALIFIED INDIVIDUAL.—For purposes of 

24 this subsection, the term ‘qualified individual’ means 

25 any individual who— 


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1 ‘‘(A) is not married (as determined under 

2 section 7703), and 

3 ‘‘(B) has 2 or more qualifying children. 

4 ‘‘(4) QUALIFYING CHILD.—For purposes of this 

5 subsection, the term ‘qualifying child’ means a child 

6 described in subsection (c)(3)(A)(i) determined with7 out regard to subclause (I) thereof.’’. 

8 (g) ADVANCE PAYMENT.— 

9 (1) IN GENERAL.—Chapter 77 of such Code is 

10 amended by adding at the end the following new sec11 tion: 

12 ‘‘SEC. 7531. ADVANCE PAYMENT OF EARNED INCOME CRED13 IT; EARNED INCOME SAVINGS ACCOUNTS. 

14 ‘‘(a) IN GENERAL.—Not later than the date that is 

15 2 years after the date of the enactment of this section, 

16 the Secretary shall establish a program for making direct 

17 advance monthly payments of the credit allowable under 

18 section 32 to taxpayers who elect to receive such pay19 ments. 

20 ‘‘(b) LIMITATION.—The aggregate monthly payments 

21 made under subsection (a) with respect to any taxpayer 

22 for any taxable year shall not exceed 75 percent of the 

23 estimated amount of the credit allowable under section 32 

24 to such taxpayer for such taxable year. 


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1 ‘‘(c) ELECTION.—The election under subsection (a) 

2 may be made or changed for subsequent periods at any 

3 time during the taxable year. In the case of an election 

4 made after the beginning of a taxable year, the monthly 

5 advance payments shall be made for months beginning 

6 after the date that such election becomes effective and the 

7 total amount of advance payments (subject to the limita8 tion of subsection (b)) shall be prorated among the re9 maining months. 

10 ‘‘(d) METHOD OF PAYMENT.—The program estab11 lished under subsection (a) shall include an option for tax12 payers to elect to receive payments under such program 

13 by prepaid debit card. 

14 ‘‘(e) REPORTS TO TAXPAYERS.— 

15 ‘‘(1) IN GENERAL.—With respect to payments 

16 made under this section for any calendar year, not 

17 later than January 31 of the following calendar 

18 year, the Secretary shall issue a statement to each 

19 individual with respect to whom payments were 

20 made under this section setting forth— 

21 ‘‘(A) the name, address, and TIN of such 

22 person, 

23 ‘‘(B) the aggregate amount of payments 

24 made under this section with respect to such 

25 person for such calendar year, 


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1 ‘‘(C) a statement that such individual is 

2 required to file a return of tax with respect to 

3 taxable years which include any portion of such 

4 calendar year regardless of whether such indi5 vidual has income tax liability with respect to 

6 such taxable years, and 

7 ‘‘(D) such other information as the Sec8 retary may provide. 

9 ‘‘(2) ELECTION TO RECEIVE STATEMENT

10 THROUGH ON-LINE PORTAL.—A taxpayer may elect 

11 to receive the statement described in paragraph (1) 

12 through the on-line portal described in subsection 

13 (f). 

14 ‘‘(f) RECAPTURE OF EXCESS PAYMENTS.—If the ag15 gregate payments made to any taxpayer under subsection 

16 (a) with respect to any taxable year exceed the credit al17 lowable under section 32 (determined without regard to 

18 subsection (h) thereof) with respect to such taxpayer for 

19 such taxable year, the tax imposed by chapter 1 with re20 spect to such taxpayer for such taxable year shall be in21 creased by such excess. 

22 ‘‘(g) RESTRICTION ON ALLOWANCE OF ADVANCE

23 PAYMENT IF EXCESS PAYMENTS NOT REPAID.—In the 

24 case of a taxpayer who fails to pay any tax liability which 

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1 fore the date on which payment of such tax is due, no 

2 payment shall be made under subsection (a) to such tax3 payer during the period beginning on such date and end4 ing with the end of the 2-year period which begins on the 

5 date that such tax liability (and any interest or penalties 

6 in connection with such liability) has been paid in full.’’. 

7 (2) COORDINATION WITH CREDIT.—Section 32 

8 of such Code, as amended by subsection (f), is 

9 amended by inserting after subsection (g) the fol10 lowing new subsection: 

11 ‘‘(h) COORDINATION WITH ADVANCE PAYMENT OF

12 CREDIT.—With respect to any taxable year, the amount 

13 which would (but for this subsection) be allowed as a cred14 it to the taxpayer under this section shall be reduced (but 

15 not below zero) by the aggregate payments made under 

16 section 7531 to such taxpayer for such taxable year.’’. 

17 (3) ONE-ON-ONE CONSULTATIONS.—The Sec18 retary of the Treasury (or the Secretary’s delegate) 

19 shall ensure that in-person, telephonic, and virtual 

20 one-on-one consultations between taxpayers and the 

21 Internal Revenue Service are available to assist tax22 payers at all times during regular business hours 

23 (and, in the case of in-person consultations, at all 

24 taxpayer assistance centers of the Internal Revenue 

25 Service) in determining— 


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1 (A) their eligibility for the advance pay2 ment program established under section 7531, 

3 (B) the amount of the monthly payment 

4 for which the taxpayer is eligible under such 

5 program, 

6 (C) the circumstances or changes in cir7 cumstances which, based on the particular char8 acteristics of such taxpayer, are most likely to 

9 result in excess payments to such taxpayer 

10 which would be subject to recapture under sec11 tion 7531(f), and 

12 (D) such other matters as such Secretary 

13 or delegate determines appropriate. 

14 (4) ON-LINE PORTAL.—The Secretary of the 

15 Treasury (or the Secretary’s delegate) shall establish 

16 an on-line portal which allows taxpayers to— 

17 (A) elect to receive advance monthly pay18 ments under section 7531, including deter19 mining the estimated amount described in sub20 section (b) of such section and determining the 

21 amount of such monthly payments, 

22 (B) report changes in circumstances and 

23 modify the amount of future advance monthly 

24 payments under such section, and 


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1 (C) stop future advance monthly payments 

2 under such section and pay back any advance 

3 monthly payments. 

4 (5) CLERICAL AMENDMENT.—The table of sec5 tions for chapter 77 of such Code is amended by 

6 adding at the end the following new item: 

‘‘Sec. 7531. Advance payment of earned income credit; earned income savings 

accounts.’’. 

7 (h) OUTREACH PILOT PROGRAM.— 

8 (1) IN GENERAL.—Not later than 1 year after 

9 the date of the enactment of this Act, the Secretary 

10 of the Treasury (or the Secretary’s designee) shall 

11 establish a program to educate taxpayers regarding 

12 the availability of the earned income tax credit and 

13 the advance monthly payments of such credit. Pur14 suant to such program— 

15 (A) EITC EDUCATIONAL LETTERS.—The 

16 Secretary (or designee) shall provide a written 

17 notice describing the earned income tax credit, 

18 the qualifications for receiving such credit, and 

19 the program for the advance payment of such 

20 credit to each taxpayer that the Secretary (or 

21 designee) determines is likely to qualify for such 

22 credit. 

23 (B) DISTRICT OFFICE WORKSHOPS.—Each 

24 district office of the Internal Revenue Service 


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1 shall provide workshops and seminars to assist 

2 and educate taxpayers regarding the earned in3 come tax credit and the program to provide ad4 vance monthly payments of such credit. 

5 (C) QUARTERLY REMINDERS.—The Inter6 nal Revenue Service shall provide written re7 minders each calendar quarter to taxpayers 

8 participating in the program to provide advance 

9 monthly payments of the earned income tax 

10 credit that the amount of such payments are 

11 determined on the basis of estimates based on 

12 information previously provided by the tax13 payer, that the taxpayer is responsible for re14 paying any amounts received that are in excess 

15 of the actual amount of the earned income tax 

16 credit, and that the taxpayer should review all 

17 the facts and circumstances that may affect the 

18 amount of the earned income tax credit of the 

19 taxpayer which the taxpayer is receiving in ad20 vance. 

21 (2) TERMINATION.—The program established 

22 under paragraph (1) shall terminate at the close of 

23 the 10-year period beginning on the date that such 

24 program is established by the Secretary (or des25 ignee). 


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1 (3) REPORT ON EFFECTIVENESS OF PRO2 GRAM.—On the date which is 5 years after the es3 tablishment of the program under paragraph (1), 

4 the Secretary shall submit to Congress a report eval5 uating the effectiveness of the program, including a 

6 detailed examination of the effectiveness of each of 

7 the initiatives described in subparagraphs (A), (B), 

8 and (C) of paragraph (1). 

9 (i) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years beginning after 

11 December 31, 2022. 

Æ 


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