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. 
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 ‘‘EITC for Childless 
Workers Act of 2014’’. 
SEC. 2. AGE ELIGIBILITY LOWERED TO 21. 
(a) 
IN
GENERAL.—Subclause 
(II) 
section 
32(c)(1)(A)(ii) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘age 25’’ and inserting ‘‘age 21’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2013. 
SEC. 3. INCREASE IN CHILDLESS EARNED INCOME TAX 
CREDIT. 
(a) INCREASE IN CREDIT PERCENTAGE AND PHASE-
OUT PERCENTAGE.—The table under subparagraph (A) of 
section 32(b)(1) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘7.65’’ each place it appears and in-
serting ‘‘23.15’’. 
(b) INCREASE IN EARNED INCOME AMOUNT.—The 
table under subparagraph (A) of section 32(b)(2) of such 
Code is amended by striking ‘‘$4,220’’ and inserting 
‘‘$6,480’’. 
(c) INCREASE IN PHASEOUT AMOUNT.—The table 
under subparagraph (A) of section 32(b)(2) of such Code 
is 
amended 
by 
striking 
‘‘$5,280’’ 
and 
inserting 
‘‘$16,630’’. 
(d) 
JOINT
RETURNS.—Clause 
(i) 
of 
section 
32(b)(3)(B) of such Code is amended by inserting 
‘‘($8,000 in the case of an eligible individual with no quali-
fying children)’’ after ‘‘$5,000’’. 
(e) INFLATION ADJUSTMENTS.— 
(1) IN GENERAL.—Subsection (j) of section 32 
of such Code is amended by redesignating paragraph 
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(2) as paragraph (3) and by inserting after para-
graph (1) the following new paragraph: 
‘‘(2) PHASEOUT
AMOUNT
FOR
INDIVIDUALS 
WITH NO CHILDREN.—In the case of any taxable 
year beginning after calendar year 2014, the 
‘$6,480’ and ‘$16,630’ dollar amounts in subsection 
(b)(2)(A) shall be increased by an amount equal 
to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2013’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 32(j)(1) of such Code is 
amended by inserting ‘‘except as provided in 
paragraph (2)’’ before ‘‘each of the dollar 
amounts’’. 
(B) Section 32(j)(2)(A) of such Code is 
amended by inserting ‘‘or (2)’’ after ‘‘para-
graph (1)’’. 
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(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2013. 
SEC. 4. RESIDENTS OF NON-MIRROR CODE UNITED STATES 
POSSESSIONS ELIGIBLE FOR EARNED IN-
COME TAX CREDIT. 
(a) IN GENERAL.—The Secretary of the Treasury 
shall pay to each possession of the United States which 
does not have a mirror code tax system amounts estimated 
by the Secretary of the Treasury as being equal to the 
aggregate benefits that would have been provided to resi-
dents of such possession by reason of section 32 of the 
Internal Revenue Code of 1986 (as amended by this Act) 
if a mirror code tax system had been in effect in such 
possession. The preceding sentence shall not apply with 
respect to any possession of the United States unless such 
possession has a plan, which has been approved by the 
Secretary of the Treasury, under which such possession 
will promptly distribute such payments to the residents of 
such possession. 
(b) 
COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAX.—No credit shall 
be allowed against United States income taxes for any tax-
able year under section 32 of such Code to any person 
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who is eligible for a payment under a plan described in 
subsection (a) with respect to such taxable year. 
(c) DEFINITIONS
AND SPECIAL RULE.—For pur-
poses of this section— 
(1) POSSESSION OF THE UNITED STATES.—The 
term ‘‘possession of the United States’’ includes the 
Commonwealth of Puerto Rico and the Common-
wealth of the Northern Mariana Islands. 
(2) MIRROR
CODE
TAX
SYSTEM.—The term 
‘‘mirror code tax system’’ means, with respect to any 
possession of the United States, the income tax sys-
tem of such possession if the income tax liability of 
the residents of such possession under such system 
is determined by reference to the income tax laws of 
the United States as if such possession were the 
United States. 
(3) TREATMENT OF PAYMENTS.—For purposes 
of section 1324(b)(2) of title 31, United States 
Code, the payments under this subsection shall be 
treated in the same manner as a refund due from 
the credit allowed under section 32 of the Internal 
Revenue Code of 1986. 
(d) EFFECTIVE DATE.—This section shall apply to 
taxable years beginning after December 31, 2013. 
Æ 
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