I 
108TH CONGRESS 
1ST SESSION H. R. 1782
To amend the Internal Revenue Code of 1986 to change the calculation 
and simplify the administration of the earned income tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 11, 2003
Mr. BECERRA (for himself, Mr. RANGEL, Mr. STARK, Mr. MATSUI, Mr. 
MCDERMOTT, Mr. NEAL of Massachusetts, Mr. DOGGETT, Mr. ACEVEDO-
VILA´, Ms. BORDALLO, Mr. CASE, Mr. GRIJALVA, Mr. GUTIERREZ, Mr. 
HINOJOSA, 
Ms. 
LEE, 
Mr. 
PAYNE, 
Ms. 
ROYBAL-ALLARD, 
Ms. 
SCHAKOWSKY, and Mr. SERRANO) 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 change 
the calculation and simplify the administration of 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. CHANGES IN CALCULATION OF EARNED IN-
COME TAX CREDIT. 
(a) PERCENTAGES.—Paragraph (1) of section 32 of 
the Internal Revenue Code of 1986 (relating to percent-
ages) is amended—
‘‘(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—
‘‘(i) in the case of the amount in sub-
section (i)(1), by substituting ‘calendar 
year 1995’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof, and 
‘‘(ii) in the case of amounts in sub-
section (b)(2)(A), by substituting ‘calendar 
year 2002’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof, and 
‘‘(iii) in the case of the $3,000 
amount in subsection (b)(2)(B)(iii), by 
substituting ‘calendar year 2007’ for ‘cal-
endar year 1992’ in subparagraph (B) of 
such section 1.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2003. 
SEC. 2. SIMPLIFICATION OF THE ADMINISTRATION OF THE 
EARNED INCOME TAX CREDIT. 
(a) MODIFICATION
OF JOINT RETURN REQUIRE-
MENT.—Subsection (d) of section 32 of the Internal Rev-
enue Code of 1986 (relating to married individuals) is 
amended to read as follows: 
‘‘(d) MARRIED INDIVIDUALS.—
‘‘(1) IN GENERAL.—If the taxpayer is married 
at the close of the taxable year, the credit shall be 
allowed under subsection (a) only if the taxpayer 
and his spouse file a joint return for the taxable 
year. 
‘‘(2) MARITAL STATUS.—For purposes of para-
graph (1), an individual legally separated from his 
spouse under a decree of divorce or of separate 
maintenance shall not be considered as married. 
‘‘(3) CERTAIN
MARRIED
INDIVIDUALS
LIVING 
APART.—For purposes of paragraph (1), if—
‘‘(A) an individual—
‘‘(i) is married and files a separate re-
turn, and 
‘‘(ii) has a qualifying child who is a 
son, daughter, stepson, or stepdaughter of 
such individual, and 
‘‘(B) during the last 6 months of such tax-
able year, such individual and such individual’s 
spouse do not have the same principal place of 
abode, 
such individual shall not be considered as married.’’.
(b) REPEAL RELATING TO EXCESSIVE INVESTMENT 
INCOME.—Subsection (i) of section 32 of such Code (relat-
ing to denial of credit for individuals having excessive in-
vestment income) is repealed. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2003.
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