I 
116TH CONGRESS 
1ST SESSION H. R. 3590 
To amend the Internal Revenue Code of 1986 to establish a refundable 
tax credit to increase the take-home pay of American workers and en-
hance their financial stability, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 27, 2019 
Ms. TLAIB (for herself, Mr. CICILLINE, Mr. COHEN, Mrs. DINGELL, Mr. 
GARCI´A of Illinois, Mr. HASTINGS, Ms. JACKSON LEE, Ms. JAYAPAL, Ms. 
LEE of California, Ms. NORTON, Ms. OCASIO-CORTEZ, Ms. PRESSLEY, 
and Mr. POCAN) 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 establish 
a refundable tax credit to increase the take-home pay 
of American workers and enhance their financial sta-
bility, 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 ‘‘Building Our Opportu-
nities to Survive and Thrive Act of 2019’’. 
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SEC. 2. ESTABLISHMENT OF MIDDLE CLASS TAX CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 36 the fol-
lowing new section: 
‘‘SEC. 36A. MIDDLE CLASS TAX CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.— 
‘‘(1) IN GENERAL.—In the case of an eligible 
individual, there shall be allowed as a credit against 
the tax imposed by this subtitle for the taxable year 
an amount equal to $3,000. 
‘‘(2) PHASEOUT OF CREDIT.—The amount of 
the credit allowable to the taxpayer under paragraph 
(1) for the taxable year shall be reduced (but not 
below zero) by an amount which bears the same 
ratio to the amount of the credit determined under 
such paragraph as— 
‘‘(A) the amount (not less than zero) equal 
to the adjusted gross income of the taxpayer for 
the preceding taxable year minus $30,000, 
bears to 
‘‘(B) $20,000. 
‘‘(3) JOINT RETURNS.— 
‘‘(A) IN GENERAL.—For purposes of deter-
mining the amount of the credit allowed under 
this section for any taxable year, if a joint re-
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turn was filed for the preceding taxable year by 
an eligible individual and such individual’s 
spouse, each of the dollar amounts under para-
graphs (1) and (2) shall be doubled. 
‘‘(B) MARRIED
INDIVIDUALS.—For pur-
poses of determining the amount of the credit 
allowed under this section for any taxable year, 
if an individual was married during the pre-
ceding taxable year (within the meaning of sec-
tion 7703), this section shall apply only if a 
joint return was filed for the preceding taxable 
year under section 6013. 
‘‘(4) HEAD OF HOUSEHOLD.—For purposes of 
determining the amount of the credit allowed under 
this section for any taxable year, if a taxpayer filed 
a return as a head of household for the preceding 
taxable year, the reduction of the credit allowable to 
the taxpayer under paragraph (1) shall be deter-
mined 
under 
paragraph 
(2) 
by 
substituting 
‘$80,000’ for ‘$30,000’ in subparagraph (A) thereof. 
‘‘(5) INFLATION ADJUSTMENTS.— 
‘‘(A) IN
GENERAL.—In the case of any 
taxable year after 2019, each of the dollar 
amounts under paragraphs (1), (2), and (4) 
shall be increased by an amount equal to— 
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‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar 
year 2018’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof. 
‘‘(B) ROUNDING.—If any increase deter-
mined under subparagraph (A) is not a multiple 
of $50, such increase shall be rounded to the 
nearest multiple of $50. 
‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of deter-
mining the credit allowed under this section for any tax-
able year— 
‘‘(1) IN
GENERAL.—The term ‘eligible indi-
vidual’ means an individual— 
‘‘(A) who attained 18 years of age before 
the close of the preceding taxable year, 
‘‘(B) whose principal place of abode was in 
the United States for more than one-half of the 
preceding taxable year, 
‘‘(C) who was not a dependent for whom a 
deduction is allowable under section 151 to an-
other taxpayer for any taxable year beginning 
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in the same calendar year as the preceding tax-
able year, and 
‘‘(D) who did not claim the benefits of sec-
tion 911 for the preceding taxable year. 
‘‘(2) LIMITATION
ON
ELIGIBILITY
OF
NON-
RESIDENT
ALIENS.—The term ‘eligible individual’ 
shall not include any individual who is a nonresident 
alien individual for any portion of the preceding tax-
able year, unless such individual is treated for such 
taxable year as a resident of the United States for 
purposes of this chapter by reason of an election 
under subsection (g) or (h) of section 6013. 
‘‘(3) 
IDENTIFICATION
NUMBER
REQUIRE-
MENT.—No credit shall be allowed under this section 
to an eligible individual who does not include on the 
return of tax for the taxable year— 
‘‘(A) such individual’s taxpayer identifica-
tion number, and 
‘‘(B) if the individual was married during 
the preceding taxable year (within the meaning 
of section 7703), the taxpayer identification 
number of such individual’s spouse. 
‘‘(4) TREATMENT
OF
MILITARY
PERSONNEL 
STATIONED OUTSIDE OF THE UNITED STATES.—For 
purposes of subparagraph (A)(ii), the principal place 
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of abode of a member of the Armed Forces of the 
United States shall be treated as in the United 
States during any period during which such member 
is stationed outside the United States while serving 
on extended active duty with the Armed Forces of 
the United States. For purposes of the preceding 
sentence, the term ‘extended active duty’ means any 
period of active duty pursuant to a call or order to 
such duty for a period in excess of 90 days or for 
an indefinite period. 
‘‘(c) TAXABLE YEAR MUST BE FULL TAXABLE 
YEAR.—Except in the case of a taxable year closed by rea-
son of the death of the taxpayer, no credit shall be allow-
able under this section in the case of a taxable year cov-
ering a period of less than 12 months. 
‘‘(d) RESTRICTIONS ON TAXPAYER WHO IMPROP-
ERLY CLAIMED CREDIT IN PRIOR YEAR.—Rules similar 
to subsection (k) of section 32 shall apply for purposes 
of this section. 
‘‘(e) RECONCILIATION
OF CREDIT
AND ADVANCE 
PAYMENTS.—The amount of the credit allowed under this 
section for any taxable year shall be reduced (but not 
below zero) by the aggregate amount of any advance pay-
ments of such credit under section 7527A for such taxable 
year.’’. 
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(b) ADVANCE PAYMENT
OF MIDDLE CLASS TAX 
CREDIT.— 
(1) IN GENERAL.—Chapter 77 of the Internal 
Revenue Code of 1986 is amended by inserting after 
section 7527 the following new section: 
‘‘SEC. 7527A. ADVANCE PAYMENT OF MIDDLE CLASS TAX 
CREDIT. 
‘‘(a) IN GENERAL.—Not later than 6 months after 
the date of the enactment of the LIFT (Livable Incomes 
for Families Today) the Middle Class Act, the Secretary 
shall establish a program for making advance payments 
of the credit allowed under section 36A on a monthly basis 
(determined without regard to subsection (f) of such sec-
tion) to any taxpayer who— 
‘‘(1) the Secretary has determined will be al-
lowed such credit for the taxable year, and 
‘‘(2) has made an election under subsection (c). 
‘‘(b) AMOUNT OF ADVANCE PAYMENT.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the amount of the monthly advance payment of 
the credit provided to a taxpayer during the applica-
ble period shall be equal to the lesser of— 
‘‘(A) an amount equal to— 
‘‘(i) the amount of the credit which 
the Secretary has determined will be al-
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lowed to such taxpayer under section 36A 
for the taxable year ending in such applica-
ble period, divided by 
‘‘(ii) 12, or 
‘‘(B) such other amount as is elected by 
the taxpayer. 
‘‘(2) APPLICABLE
PERIOD.—For purposes of 
this section, the term ‘applicable period’ means the 
12-month period from the month of July of the tax-
able year through the month of June of the subse-
quent taxable year. 
‘‘(c) ELECTION OF ADVANCE PAYMENT.—A taxpayer 
may elect to receive an advance payment of the credit al-
lowed under section 36A for any taxable year by including 
such election on a timely filed return for the preceding 
taxable year. 
‘‘(d) INTERNAL
REVENUE
SERVICE
NOTIFICA-
TION.—The Internal Revenue Service shall take such 
steps as may be appropriate to ensure that taxpayers who 
are eligible to receive the credit under section 36A are 
aware of the availability of the advance payment of such 
credit under this section. 
‘‘(e) AUTHORITY.—The Secretary may prescribe such 
regulations or other guidance as may be appropriate or 
necessary for the purposes of carrying out this section.’’. 
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(c) INCOME DISREGARD.—Any credit or refund al-
lowed or made to any individual by reason of section 36A 
of the Internal Revenue Code of 1986 (as added by this 
section) shall not be taken into account as income and 
shall not be taken into account as resources for purposes 
of determining the eligibility of such individual or any 
other individual for benefits or assistance, or the amount 
or extent of benefits or assistance, under any Federal pro-
gram or under any State or local program financed in 
whole or in part with Federal funds. 
(d) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘36A,’’ 
after ‘‘36,’’. 
(2) Section 6213(g)(2) of such Code is amend-
ed— 
(A) in subparagraph (F), by inserting ‘‘or 
section 36A’’ after ‘‘credit)’’; 
(B) in subparagraph (G), by inserting ‘‘or 
36A’’ after ‘‘section 32’’; 
(C) by striking subparagraph (K) and in-
serting the following: 
‘‘(K) an omission of information required 
by section 32(k)(2) or 36(e) or an entry on the 
return claiming— 
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‘‘(i) the credit under section 32 for a 
taxable year for which the credit is dis-
allowed under subsection (k)(1) thereof, or 
‘‘(ii) the credit under section 36A for 
a taxable year for which the credit is dis-
allowed under subsection (d) thereof,’’; and 
(D) in subparagraph (L), by striking ‘‘or 
32’’ and inserting ‘‘32, or 36A’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 36 the following new item: 
‘‘Sec. 36A. Middle class tax credit.’’. 
(4) The table of sections for chapter 77 of such 
Code is amended by inserting after the item relating 
to section 7527 the following: 
‘‘Sec. 7527A. Advance payment of middle class tax credit.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 3. RETURN PREPARATION PROGRAMS FOR LOW-IN-
COME TAXPAYERS. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by inserting after section 
7526 the following new section: 
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