I 
119TH CONGRESS 
1ST SESSION H. R. 2764 
To amend the Internal Revenue Code of 1986 to expand, and make permanent 
certain modifications of, the earned income credit. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 9, 2025 
Mr. EVANS of Pennsylvania (for himself, Mr. KHANNA, Ms. ANSARI, Ms. 
CROCKETT, Ms. DELAURO, Mrs. FOUSHEE, Mr. MCGOVERN, Mr. NAD-
LER, Ms. NORTON, Ms. OCASIO-CORTEZ, Mrs. RAMIREZ, Ms. SA´NCHEZ, 
Ms. SCANLON, Ms. SEWELL, Ms. SIMON, Mr. THANEDAR, Ms. TITUS, 
Ms. TLAIB, and Mr. HORSFORD) 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 expand, 
and make permanent certain modifications of, the earned 
income credit. 
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 ‘‘Tax Cut for Workers 
Act of 2025’’. 
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SEC. 2. PERMANENT EXTENSION OF EARNED INCOME 
CREDIT RULES FOR INDIVIDUALS WITHOUT 
QUALIFYING CHILDREN. 
(a) DECREASE IN MINIMUM AGE FOR CREDIT.— 
(1) IN
GENERAL.—Subclause (II) of section 
32(c)(1)(A)(ii) of the Internal Revenue Code of 
1986 is amended by striking ‘‘age 25’’ and inserting 
‘‘the applicable minimum age’’. 
(2) APPLICABLE
MINIMUM
AGE.—Paragraph 
(1) of section 32(c) of such Code is amended by add-
ing at the end the following new subparagraph: 
‘‘(F) APPLICABLE
MINIMUM
AGE.—For 
purposes of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘applica-
ble minimum age’ means— 
‘‘(I) except as otherwise provided 
in this clause, age 19, 
‘‘(II) in the case of a student (as 
defined in section 152(f)(2)), 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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‘‘(ii) QUALIFIED
FORMER
FOSTER 
YOUTH.—For purposes of this subpara-
graph, the term ‘qualified former foster 
youth’ means an individual who— 
‘‘(I) on or after the date that 
such individual attained age 14, was 
in foster care provided under the su-
pervision or administration of an enti-
ty administering (or eligible to admin-
ister) a plan under part B or part E 
of title IV of the Social Security Act 
(without regard to whether Federal 
assistance 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 related to 
the status of such individual as a 
qualified former foster youth. 
‘‘(iii) 
QUALIFIED
HOMELESS 
YOUTH.—For purposes of this subpara-
graph, the term ‘qualified homeless youth’ 
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means, with respect to any taxable year, 
an individual who certifies, in a manner as 
provided by the Secretary, that such indi-
vidual is either an unaccompanied youth 
who is a homeless child or youth, or is un-
accompanied, at risk of homelessness, and 
self-supporting.’’. 
(b) ELIMINATION OF MAXIMUM AGE FOR CREDIT.— 
Subclause (II) of section 32(c)(1)(A)(ii) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘but not 
attained age 65’’. 
(c) INCREASE IN CREDIT AND PHASEOUT PERCENT-
AGES.—The table contained in paragraph (1) of section 
32(b) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘7.65’’ each place it appears and inserting 
‘‘15.3’’. 
(d) INCREASE IN EARNED INCOME AND PHASEOUT 
AMOUNTS.—The table contained in subparagraph (A) of 
section 32(b)(2) of the Internal Revenue Code of 1986 is 
amended— 
(1) 
by 
striking 
‘‘$4,220’’ 
and 
inserting 
‘‘$9,820’’, and 
(2) 
by 
striking 
‘‘$5,280’’ 
and 
inserting 
‘‘$11,610’’. 
(e) INFLATION ADJUSTMENTS.— 
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(1) IN
GENERAL.—Paragraph (1) of section 
32(j) of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after— 
‘‘(A) 2021, in the case of the dollar 
amount in subsection (i)(1), 
‘‘(B) 2026, in the case of the dollar 
amounts in the third row of the table in sub-
section (b)(2)(A), and 
‘‘(C) 2015, in any other case, 
each of the dollar amounts in subsections (b)(2) and 
(i)(1) shall be increased by an amount equal to the 
inflation amount.’’. 
(2) INFLATION AMOUNT.—Subsection (j) of sec-
tion 32 of such Code is amended by adding at the 
end the following new paragraph: 
‘‘(3) INFLATION
AMOUNT.—For purposes of 
paragraph (1), the inflation amount with respect to 
any dollar amount for any taxable year is the 
amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the percentage (if any) by which— 
‘‘(i) the CPI (as defined in section 
1(f)(4)) for the calendar year preceding 
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the year in which the taxable year begins, 
exceeds 
‘‘(ii) the CPI (as so defined) for— 
‘‘(I) in the case of amounts in 
the third row of the table in sub-
section (b)(2)(A), 2025, 
‘‘(II) in the case of any other 
amount in subsection (b)(2)(A), 1995, 
‘‘(III) in the case of the $5,000 
amount in subsection (b)(2)(B), 2008, 
and 
‘‘(IV) in the case of the $10,000 
amount in subsection (i)(1), 2020.’’. 
(f) CONFORMING AMENDMENT.—Section 32 of the 
Internal Revenue Code of 1986 is amended by striking 
subsection (n). 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 3. APPLICATION OF EARNED INCOME CREDIT TO POS-
SESSIONS OF THE UNITED STATES. 
(a) PUERTO RICO.—Subparagraph (B) of section 
7530(a)(1) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘in the case of calendar years 2021 
through 2025,’’. 
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(b) POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—Subparagraph (B) of section 7530(b)(1) of the 
Internal Revenue Code of 1986 is amended by striking ‘‘in 
the case of calendar years 2021 through 2025,’’. 
(c) AMERICAN SAMOA.—Subparagraph (B) of section 
7530(c)(1) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘in the case of calendar years 2021 
through 2025,’’. 
SEC. 4. ELECTION TO USE PRIOR YEAR EARNED INCOME. 
(a) IN GENERAL.—Paragraph (2) of section 32(c) of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new subparagraph: 
‘‘(C) ELECTION
TO
USE
PRIOR
YEAR 
EARNED INCOME.— 
‘‘(i) IN GENERAL.—If the earned in-
come of the taxpayer for any taxable year 
is less than the earned income of the tax-
payer for the preceding taxable year, the 
credit allowed under subsection (a) may, at 
the election of the taxpayer, be determined 
by substituting— 
‘‘(I) such earned income for such 
preceding taxable year, for 
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‘‘(II) such earned income for the 
taxable year for which such credit is 
being determined. 
‘‘(ii) APPLICATION
TO
JOINT
RE-
TURNS.—For purposes of clause (i), in the 
case of a joint return, the earned income 
of the taxpayer for the preceding taxable 
year shall be the sum of the earned income 
of each spouse for such taxable year. 
‘‘(iii) SPECIAL RULES.— 
‘‘(I) ERRORS TREATED AS MATH-
EMATICAL ERRORS.—For purposes of 
section 6213, an incorrect use on a re-
turn of earned income pursuant to 
clause (i) shall be treated as a mathe-
matical or clerical error. 
‘‘(II) NO
EFFECT
ON
DETER-
MINATION OF GROSS INCOME, ETC.— 
Except as otherwise provided in this 
subparagraph, this title shall be ap-
plied without regard to any substi-
tution under clause (i).’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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