I 
110TH CONGRESS 
1ST SESSION H. R. 2222 
To amend the Internal Revenue Code of 1986 to strengthen the earned 
income tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 8, 2007 
Mr. PASCRELL 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 strengthen 
the earned income tax credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Strengthen the Earned 
Income Tax Credit Act of 2007’’. 
SEC. 2. STRENGTHEN THE EARNED INCOME TAX CREDIT. 
(a) REDUCTION IN MARRIAGE PENALTY.— 
(1) IN GENERAL.—Section 32(b)(2)(B) of the 
Internal Revenue Code of 1986 (relating to joint re-
turns) is amended— 
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(A) by striking ‘‘, 2006, and 2007’’ in 
clause (ii) and inserting ‘‘and 2006’’, and 
(B) by striking clause (iii) and inserting 
the following new clauses: 
‘‘(iii) $3,500 in the case of taxable 
years beginning in 2007, 
‘‘(iv) $4,000 in the case of taxable 
years beginning in 2008, 
‘‘(v) $4,500 in the case of taxable 
years beginning in 2009, and 
‘‘(vi) $5,000 in the case of taxable 
years beginning after 2009.’’. 
(2) 
INFLATION
ADJUSTMENT.—Section 
32(j)(1)(B)(ii) of such Code is amended— 
(A) by striking ‘‘$3,000 amount in sub-
section (b)(2)(B)(iii)’’ and inserting ‘‘$5,000 
amount in subsection (b)(2)(B)(vi)’’, and 
(B) by striking ‘‘2007’’ and inserting 
‘‘2009’’. 
(3) PROVISIONS NOT SUBJECT TO SUNSET.— 
Title IX of the Economic Growth and Tax Relief 
Reconciliation Act of 2001 (relating to sunset provi-
sions of such Act) shall not apply to section 303(a) 
of such Act. 
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(b) INCREASE IN CREDIT PERCENTAGE FOR FAMI-
LIES WITH 3 OR MORE CHILDREN.—The table contained 
in section 32(b)(1)(A) of such Code (relating to percent-
ages) is amended— 
(1) by striking ‘‘2 or more qualifying children’’ 
in the second row and inserting ‘‘2 qualifying chil-
dren’’, and 
(2) by inserting after the second row the fol-
lowing new item: 
3 or more qualifying children .......................
45 .........................................
21.06’’. 
(c) CREDIT INCREASE AND REDUCTION IN PHASE-
OUT FOR INDIVIDUALS WITH NO CHILDREN.—The table 
contained in section 32(b)(1)(A) of such Code is amend-
ed— 
(1) by striking ‘‘7.65’’ in the second column of 
the third row and inserting ‘‘15.3’’, and 
(2) by striking ‘‘7.65’’ in the third column of 
the third row and inserting ‘‘15.3’’. 
(d) PERMANENT EXTENSION
OF SPECIAL RULE 
TREATING COMBAT PAY AS EARNED INCOME.— 
(1) IN
GENERAL.—Clause (vi) of section 
32(c)(2)(B) of such Code (relating to earned in-
come) is amended to read as follows: 
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‘‘(iv) a taxpayer may elect to treat 
amounts excluded from gross income by 
reason of section 112 as earned income.’’. 
(2) PROVISION
NOT
SUBJECT
TO
SUNSET.— 
Section 105 of the Working Families Tax Relief Act 
of 2004 (relating to application of EGTRRA sunset 
to this title) shall not apply to section 104(b) of 
such Act. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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