received by such employee for each day that such employee 
works. 
‘‘(B) An employer may not keep tips received by its 
employees for any purposes, including— 
‘‘(i) allowing managers or supervisors to keep 
any portion of employees’ tips, regardless of whether 
or not the employer takes a tip credit; or 
‘‘(ii) recovering the cost to the employer of 
processing tips.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date that is 1 year 
after the date of enactment of this Act. 
SEC. 5. CIVIL PENALTIES. 
(a) IN GENERAL.—Section 16(e)(2) of the Fair 
Labor Standards Act (29 U.S.C. 214(e)(2)) is amended 
by striking ‘‘$1,100’’ each place it appears and inserting 
‘‘$2,200’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date that is 120 days 
after the date of enactment of this Act. 
SEC. 6. PROHIBITION ON REDUCTION IN FORCE OF WAGE 
AND HOUR DIVISION INVESTIGATORS. 
Notwithstanding any other provision of law, any in-
vestigator within the Wage and Hour Division of the De-
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partment of Labor may not be removed under a reduction 
in force. 
SEC. 7. ASSISTANCE TO STATES. 
(a) IN GENERAL.—The Secretary of Labor is author-
ized to make grants to assist eligible State, local, and 
Tribal governments to— 
(1) develop and enforce wage laws and regula-
tions; and 
(2) improve compliance with wage laws and reg-
ulations, including through the development and exe-
cution of training and educational workshops. 
(b) APPLICATION.—To be eligible to receive a grant 
under this section, a State or local government shall sub-
mit an application at such time, in such manner, and con-
taining such information and assurances as the Secretary 
may require. 
SEC. 8. NATIONAL ADVISORY COMMITTEE ON THE HOSPI-
TALITY INDUSTRY. 
(a) ESTABLISHMENT.—The Secretary of Labor shall 
establish a commission to be known as the National Advi-
sory Committee on the Hospitality Industry (in this Act 
referred to as the ‘‘Commission’’). 
(b) DUTIES
OF COMMISSION.—The duties of the 
Commission shall be to advise the Secretary of Labor on 
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all matters related to workers in the hospitality industry, 
including— 
(1) the Fair Labor Standards Act of 1938 (29 
U.S.C. 201 et seq.); 
(2) tipped workers; 
(3) worker safety; 
(4) apprenticeships; 
(5) regulation of independent contractors; 
(6) visa programs; and 
(7) such other matters as the Commission de-
termines relevant. 
(c) MEMBERSHIP.—The Commission shall be com-
posed of 15 members, appointed by the Secretary, as fol-
lows: 
(1) 5 representatives of labor organizations, in-
cluding a representative of each of the sectors within 
the hospitality industry that follow: 
(A) Hotels and lodging. 
(B) Food and beverage service, including 
restaurants. 
(C) Gaming and other forms of entertain-
ment. 
(2) 5 representatives of employers, including a 
representative of each of the sectors within the hos-
pitality industry that follow: 
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(A) Hotels and lodging. 
(B) Food and beverage service, including 
restaurants. 
(C) Gaming and other forms of entertain-
ment. 
(3) 3 members of the public with expertise in 
issues facing workers in the hospitality industry. 
(4) 2 representatives of State, local, or Tribal 
government agencies related to tourism or wage en-
forcement. 
(d) MEETINGS.—The Commission shall meet not less 
than twice annually. 
(e) STAFF.—The Secretary shall furnish to the Com-
mittee an executive secretary and such secretarial, clerical, 
and other services as are deemed necessary by the 
Sectetary to the conduct of the Committee’s duties. 
SEC. 9. COVID-ERA EITC IMPROVEMENTS RESTORED AND 
MADE PERMANENT. 
(a) DECREASE
IN MINIMUM AGE
FOR CREDIT; 
ELIMINATION OF MAXIMUM AGE FOR CREDIT.—Section 
32(c)(1) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) in paragraph (A)(ii)(II), by striking ‘‘age 25 
but not attained age 65’’ and inserting ‘‘the applica-
ble minimum age’’, and 
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(2) by adding at the end the following new sub-
paragraphs: 
‘‘(F) APPLICABLE
MINIMUM
AGE.—For 
purposes of this paragraph, the term ‘applicable 
minimum age’ means— 
‘‘(i) except as otherwise provided in 
this paragraph, 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. 
‘‘(G) 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. 
‘‘(H) 
QUALIFIED
FORMER
FOSTER 
YOUTH.—For purposes of this paragraph, the 
term ‘qualified former foster youth’ means an 
individual who— 
‘‘(i) on or after the date that such in-
dividual attained age 14, was in foster care 
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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 as-
sistance 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 informa-
tion related to the status of such individual 
as a qualified former foster youth. 
‘‘(I) 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 in-
dividual is either an unaccompanied youth who 
is a homeless child or youth, or is unaccom-
panied, at risk of homelessness, and self-sup-
porting.’’. 
(b) INCREASE IN CREDIT AND PHASEOUT PERCENT-
AGES.—The table contained in section 32(b)(1) of such 
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Code is amended by striking ‘‘7.65’’ and inserting ‘‘15.3’’ 
each place it appears. 
(c) INCREASE IN EARNED INCOME AND PHASEOUT 
AMOUNTS.— 
(1) IN GENERAL.—The table contained in sec-
tion 32(b)(2)(A) of such Code is amended— 
(A) by striking ‘‘$4,220’’ and inserting 
‘‘$9,820’’, and 
(B) by striking ‘‘$5,280’’ and inserting 
‘‘$11,610’’. 
(2) 
INFLATION
ADJUSTMENT.—Section 
32(j)(1)(B)(i) of such Code is amended by striking 
‘‘calendar year 1995’’ and inserting ‘‘calendar year 
2020’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 10. DEFINITIONS. 
In this Act: 
(1) STATE.—The term ‘‘State’’ has the mean-
ing given such term in section 3(c) of the Fair 
Labor Standards Act of 1938 (29 U.S.C. 3(c)). 
(2) TRIBAL GOVERNMENT.—The term ‘‘Tribal 
government’’ means the government of an Indian 
Tribe, as such term is defined in section 4(e) of the 
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Indian Self-Determination and Education Assistance 
Act (25 U.S.C. 5304(e)). 
Æ 
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