I 
114TH CONGRESS 
2D SESSION 
H. R. 4946 
To amend the Internal Revenue Code of 1986 to provide for an increase 
in the earned income tax credit for individuals with no qualifying chil-
dren, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 14, 2016 
Mr. COFFMAN (for himself, Mr. WALZ, and Mr. HARDY) 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 provide 
for an increase in the earned income tax credit for indi-
viduals with no qualifying children, and for other pur-
poses. 
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 ‘‘Enhancing Advance-
ment, Reducing Noncompliance, and Improving Trust 
Act’’ or the ‘‘EARN IT Act’’. 
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SEC. 2. INCREASE IN EARNED INCOME CREDIT FOR INDI-
VIDUALS WITH NO QUALIFYING CHILDREN. 
(a) PERCENTAGES.—The table in section 32(b)(1) of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘7.65’’ both places it appears and inserting ‘‘15.3’’. 
(b) EARNED INCOME AND PHASEOUT AMOUNTS.— 
The table in section 32(b)(2) of such Code is amended— 
(1) 
by 
striking 
‘‘$4,220’’ 
and 
inserting 
‘‘$6,570’’, and 
(2) 
by 
striking 
‘‘$5,280’’ 
and 
inserting 
‘‘$11,500’’. 
(c) 
REDUCTION
IN
MINIMUM
AGE.—Section 
32(c)(1)(A)(ii)(II) of such Code is amended by striking 
‘‘age 25’’ and inserting ‘‘age 21’’. 
(d) INFLATION ADJUSTMENTS.—Section 32(j)(1)(B) 
of such Code is amended— 
(1) in clause (i) by inserting ‘‘except as pro-
vided in clause (iii),’’ before ‘‘in the case of’’, 
(2) by striking ‘‘and’’ at the end of clause (i), 
(3) by striking the period at the end of clause 
(ii), and 
(4) by adding after clause (ii) the following: 
‘‘(iii) in the case of the $6,570 and 
the 
$11,500 
amounts 
in 
subsection 
(b)(2)(B), by substituting ‘‘calendar year 
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2015’’ for ‘‘calendar year 1992’’ in sub-
paragraph (B) of such section 1.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 3. CERTIFICATION OF CHILD RESIDENCY. 
(a) IN GENERAL.—Section 32(c)(3) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following: 
‘‘(E) 
RESIDENCY
CERTIFICATION
RE-
QUIREMENT.—A qualifying child shall not be 
taken into account under subsection (b) unless 
the taxpayer includes on the return of tax for 
the taxable year a certification of the same 
principal place of abode as the taxpayer with 
respect to whom the determination under sec-
tion 152(c)(1)(B) is made. Such certification 
shall be supported by proof, such as letters, 
records, or affidavits, in a manner substantially 
similar to the procedures for tax years 2003 to 
2005 of a similar requirement that the Sec-
retary used for the study entitled ‘IRS Earned 
Income Tax Credit (EITC) Initiatives—Report 
on Qualifying Child Residency Certification, 
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Filing Status, and Automated Underreporter 
Tests’ (2008).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 4. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 
ADDITIONAL CHILD TAX CREDIT. 
(a) IN GENERAL.—Section 24(e)(1) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following: ‘‘No increase in credits shall be allowed 
under subpart C by reason of subsection (d) of this section 
with respect to any qualifying child for whom the taxpayer 
fails to include a valid social security number on such re-
turn’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 5. EXPANSION OF DISALLOWANCE PERIOD FOR TAX-
PAYERS 
WHO 
IMPROPERLY 
CLAIM 
EITC 
BASED ON RECKLESS OR INTENTIONAL DIS-
REGARD OF THE RULES. 
(a) IN GENERAL.—Section 32(k)(1)(B)(ii) of such 
Code is amended by striking ‘‘2 taxable years’’ and insert-
ing ‘‘5 taxable years’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
Æ 
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