I 
117TH CONGRESS 
1ST SESSION 
H. R. 574 
To require the Secretary of the Treasury to conduct outreach to inform 
certain individuals of their potential eligibility for the Earned Income 
Tax Credit and the Child Tax Credit, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 28, 2021 
Ms. MOORE of Wisconsin (for herself, Mr. PANETTA, Mr. BEYER, Mr. SUOZZI, 
Ms. SCANLON, Mr. COHEN, Ms. NORTON, Ms. SCHAKOWSKY, Mr. DANNY 
K. DAVIS of Illinois, Ms. BONAMICI, Mrs. WATSON COLEMAN, Mr. HAS-
TINGS, Ms. DELBENE, Mr. BLUMENAUER, Mrs. HAYES, Mr. CARSON, 
Mr. RUSH, Mr. VARGAS, Mr. WELCH, Ms. SEWELL, Mr. HORSFORD, Mr. 
NADLER, Mr. HIGGINS of New York, Mr. POCAN, Mr. RYAN, Mr. LAR-
SON
of Connecticut, Mr. SCHNEIDER, Mrs. LAWRENCE, and Ms. 
DELAURO) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To require the Secretary of the Treasury to conduct outreach 
to inform certain individuals of their potential eligibility 
for the Earned Income Tax Credit and the Child Tax 
Credit, and for other purposes. 
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 ‘‘Earned Income and 
Child Tax Credits Outreach Act of 2021’’. 
VerDate Sep 11 2014 
00:24 Feb 20, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H574.IH
H574
kjohnson on DSK79L0C42PROD with BILLS
SEC. 2. OUTREACH TO CERTAIN INDIVIDUALS REGARDING 
THE EARNED INCOME TAX CREDIT AND THE 
CHILD TAX CREDIT. 
(a) IN GENERAL.—Not later than March 1, 2021, the 
Secretary of the Treasury shall carry out a program of 
public outreach, including on the Internet and through 
mailed notices, to inform identified individuals of their po-
tential eligibility for the earned income tax credit under 
section 32 of the Internal Revenue Code of 1986 and the 
child tax credit under section 24 of such Code. 
(b) IDENTIFIED INDIVIDUALS.— 
(1) IN GENERAL.—The term ‘‘identified individ-
uals’’— 
(A) means individuals— 
(i) who used the non-filer portal to 
provide their identifying information and 
receive recovery rebate payments, and 
(ii) whose identity has been verified by 
the Internal Revenue Service, and 
(B) does not include individuals who— 
(i) are age 65 or older as of December 
31, 2020, and 
(ii) did not claim a dependent in tax 
year 2019. 
(c) NON-FILER PORTAL.—The term ‘‘non-filer por-
tal’’ means the electronic portal established by the Sec-
VerDate Sep 11 2014 
00:24 Feb 20, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H574.IH
H574
kjohnson on DSK79L0C42PROD with BILLS
retary of the Treasury for the purpose of making pay-
ments under section 6428 of the Internal Revenue Code 
of 1986 to individuals who did not file a return of tax 
for 2018 or 2019. 
(d) FORM AND MANNER OF NOTICE.—Mailed notices 
sent to identified individuals under subsection (a) may be 
sent to individuals in such form and manner as the Sec-
retary of the Treasury may require, including as an at-
tachment to, or in conjunction with, any mailed cor-
respondence providing information on recovery rebate pay-
ments. 
(e) NOTICE CONTENTS.—Mailed notices sent to iden-
tified individuals under subsection (a) shall provide— 
(1) a description of the earned income tax cred-
it and the qualifications for receiving such credit, 
(2) a description of the child tax credit and the 
qualifications for receiving such credit, 
(3) information on the availability of, and eligi-
bility requirements for receiving, advice and assist-
ance from qualified return preparation programs as 
defined in section 7526A(e)(1) of the Internal Rev-
enue Code of 1986, and information regarding how 
to locate and contact such programs, and 
(4) information on the availability of, and eligi-
bility requirements for receiving, advice and assist-
VerDate Sep 11 2014 
00:24 Feb 20, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H574.IH
H574
kjohnson on DSK79L0C42PROD with BILLS
ance from organizations that provide tax counseling 
for the elderly pursuant to a cooperative agreement 
with the Internal Revenue Service under section 163 
of the Revenue Act of 1978 (Public Law 95–600), 
and information regarding how to locate and contact 
such organizations. 
SEC. 3. EFFECTIVENESS STUDY. 
(a) STUDY.—The Treasury Inspector General for 
Tax Administration shall conduct a study to— 
(1) evaluate the outreach conducted under sec-
tion 2(a), including— 
(A) a description of communications the 
Internal Revenue Service issued, 
(B) the date the Internal Revenue Service 
issued communications on the Internet and the 
date mailed notices were sent, 
(C) whether the information provided on 
the Internet and in mailed notices adequately 
described the earned income tax credit and the 
child tax credit and the qualifications for receiv-
ing such credits, 
(D) in what languages such communica-
tions were offered, 
VerDate Sep 11 2014 
00:24 Feb 20, 2021
Jkt 019200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H574.IH
H574
kjohnson on DSK79L0C42PROD with BILLS
(E) the number of filers who used the non- 
filer portal to properly claim recovery rebate 
payments, and 
(F) the number of mailed notices that were 
returned to the IRS as undeliverable, and 
(2) make recommendations for improving out-
reach to expand the use of the credits by identified 
individuals. 
(b) REPORT.—Not later than December 31, 2022, 
the Treasury Inspector General for Tax Administration 
shall submit to the Committee on Ways and Means of the 
House of Representatives and the Senate Committee on 
Finance a report on the results of the study conducted 
under subsection (a). 
Æ 
VerDate Sep 11 2014 
00:24 Feb 20, 2021
Jkt 019200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H574.IH
H574
kjohnson on DSK79L0C42PROD with BILLS