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In the case of a taxable year with respect to 
which a plan is not approved under sub-
paragraph (B)— 
‘‘(I) if such taxable year begins in 
2021, subsection (i)(1) shall be applied 
by substituting ‘bona fide resident of 
Puerto Rico or American Samoa’ for 
‘bona fide resident of Puerto Rico’, and 
‘‘(II) if such taxable year begins 
after December 31, 2021, rules similar 
to the rules of paragraph (2)(B) shall 
apply with respect to bona fide resi-
dents of American Samoa (within the 
meaning of section 937(a)). 
‘‘(4) TREATMENT OF PAYMENTS.—For purposes 
of section 1324 of title 31, United States Code, the 
payments under this subsection shall be treated in the 
same manner as a refund due from a credit provision 
referred to in subsection (b)(2) of such section.’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2020.
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PART 3—EARNED INCOME TAX CREDIT 
SEC. 9621. STRENGTHENING THE EARNED INCOME TAX 
CREDIT FOR INDIVIDUALS WITH NO QUALI-
FYING CHILDREN. 
(a) SPECIAL RULES FOR 2021.—Section 32 of the In-
ternal Revenue Code of 1986 is amended by adding at the 
end the following new subsection: 
‘‘(n) SPECIAL RULES
FOR INDIVIDUALS WITHOUT 
QUALIFYING CHILDREN.—In the case of any taxable year 
beginning after December 31, 2020, and before January 1, 
2022— 
‘‘(1) DECREASE IN MINIMUM AGE FOR CREDIT.— 
‘‘(A) 
IN
GENERAL.—Subsection 
(c)(1)(A)(ii)(II) shall be applied by substituting 
‘the applicable minimum age’ for ‘age 25’. 
‘‘(B) APPLICABLE MINIMUM AGE.—For pur-
poses of this paragraph, the term ‘applicable 
minimum age’ means— 
‘‘(i) except as otherwise provided in 
this subparagraph, age 19, 
‘‘(ii) in the case of a specified student 
(other than a qualified former foster youth 
or a qualified homeless youth), age 24, and 
‘‘(iii) in the case of a qualified former 
foster youth or a qualified homeless youth, 
age 18.
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‘‘(C) SPECIFIED STUDENT.—For purposes of 
this paragraph, the term ‘specified student’ 
means, with respect to any taxable year, an in-
dividual who is an eligible student (as defined in 
section 25A(b)(3)) during at least 5 calendar 
months during the taxable year. 
‘‘(D) 
QUALIFIED
FORMER
FOSTER 
YOUTH.—For purposes of this paragraph, the 
term ‘qualified former foster youth’ means an in-
dividual who— 
‘‘(i) on or after the date that such indi-
vidual attained age 14, was in foster care 
provided under the supervision or adminis-
tration of an entity administering (or eligi-
ble to administer) a plan under part B or 
part E of title IV of the Social Security Act 
(without regard to whether Federal assist-
ance was provided with respect to such 
child under such part E), and 
‘‘(ii) provides (in such manner as the 
Secretary may provide) consent for entities 
which administer a plan under part B or 
part E of title IV of the Social Security Act 
to disclose to the Secretary information re-
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† HR 1319 EAS 
lated to the status of such individual as a 
qualified former foster youth. 
‘‘(E) QUALIFIED
HOMELESS
YOUTH.—For 
purposes of this paragraph, the term ‘qualified 
homeless youth’ means, with respect to any tax-
able year, an individual who certifies, in a man-
ner as provided by the Secretary, that such indi-
vidual is either an unaccompanied youth who is 
a homeless child or youth, or is unaccompanied, 
at risk of homelessness, and self-supporting. 
‘‘(2) ELIMINATION OF MAXIMUM AGE FOR CRED-
IT.—Subsection (c)(1)(A)(ii)(II) shall be applied 
without regard to the phrase ‘but not attained age 
65’. 
‘‘(3) INCREASE IN CREDIT AND PHASEOUT PER-
CENTAGES.—The table contained in subsection (b)(1) 
shall be applied by substituting ‘15.3’ for ‘7.65’ each 
place it appears therein. 
‘‘(4) INCREASE IN EARNED INCOME AND PHASE-
OUT AMOUNTS.— 
‘‘(A) IN GENERAL.—The table contained in 
subsection (b)(2)(A) shall be applied— 
‘‘(i) 
by 
substituting 
‘$9,820’ 
for 
‘$4,220’, and
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† HR 1319 EAS 
‘‘(ii) by substituting ‘$11,610’ for 
‘$5,280’. 
‘‘(B) COORDINATION WITH INFLATION AD-
JUSTMENT.—Subsection (j) shall not apply to 
any dollar amount specified in this paragraph.’’. 
(b) INFORMATION RETURN MATCHING.—As soon as 
practicable, the Secretary of the Treasury (or the Sec-
retary’s delegate) shall develop and implement procedures 
to use information returns under section 6050S (relating 
to returns relating to higher education tuition and related 
expenses) to check the status of individuals as specified stu-
dents for purposes of section 32(n)(1)(B)(ii) of the Internal 
Revenue Code of 1986 (as added by this section). 
(c) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2020. 
SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED 
INCOME CREDIT IN CASE OF QUALIFYING 
CHILDREN WHO FAIL TO MEET CERTAIN 
IDENTIFICATION REQUIREMENTS. 
(a) IN GENERAL.—Section 32(c)(1) of the Internal 
Revenue Code of 1986 is amended by striking subparagraph 
(F).
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† HR 1319 EAS 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2020. 
SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPA-
RATED SPOUSES. 
(a) IN GENERAL.—Section 32(d) of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘MARRIED INDIVIDUALS.—In the 
case of’’ and inserting the following: ‘‘MARRIED INDI-
VIDUALS.— 
‘‘(1) IN GENERAL.—In the case of’’, and 
(2) by adding at the end the following new para-
graph: 
‘‘(2) DETERMINATION OF MARITAL STATUS.—For 
purposes of this section— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), marital status shall be deter-
mined under section 7703(a). 
‘‘(B) 
SPECIAL
RULE
FOR
SEPARATED 
SPOUSE.—An individual shall not be treated as 
married if such individual— 
‘‘(i) is married (as determined under 
section 7703(a)) and does not file a joint re-
turn for the taxable year,