I 
116TH CONGRESS 
2D SESSION 
H. R. 7551 
To require the Secretary of the Treasury to conduct outreach to inform 
certain individuals of their potential eligibility for the Earned Income 
Tax Credit and the Child Tax Credit, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 9, 2020 
Ms. MOORE (for herself, Ms. SEWELL of Alabama, Mr. BEYER, Ms. NORTON, 
Mr. BISHOP of Georgia, Mr. GOMEZ, Mr. NADLER, Mrs. MURPHY of 
Florida, Mr. RICHMOND, Ms. SCHAKOWSKY, Mr. LARSON of Connecticut, 
Mrs. CAROLYN B. MALONEY of New York, Mr. HORSFORD, Ms. FUDGE, 
Mr. DOGGETT, Mrs. WATSON COLEMAN, Mr. HIGGINS of New York, Mr. 
PANETTA, Mr. DANNY K. DAVIS of Illinois, Mr. SUOZZI, Mrs. LAW-
RENCE, Ms. GARCIA of Texas, Ms. JACKSON LEE, Mr. COHEN, Ms. JUDY 
CHU of California, Mr. HASTINGS, Mr. THOMPSON of Mississippi, Mr. 
GREEN of Texas, Mr. KIND, Ms. DELAURO, Mr. CARSON of Indiana, Mr. 
RYAN, Ms. DELBENE, Mr. BLUMENAUER, and Mr. SCHNEIDER) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To require the Secretary of the Treasury to conduct outreach 
to inform certain individuals of their potential eligibility 
for the Earned Income Tax Credit and the Child Tax 
Credit, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Earned Income and 
Child Tax Credits Outreach Act of 2020’’. 
SEC. 2. OUTREACH TO CERTAIN INDIVIDUALS REGARDING 
THE EARNED INCOME TAX CREDIT AND THE 
CHILD TAX CREDIT. 
(a) IN GENERAL.—Not later than January 31, 2021, 
and again before January 31, 2022, the Secretary of the 
Treasury shall carry out a program of public outreach, 
including on the internet and through mailed notices, to 
inform identified individuals of their potential eligibility 
for the earned income tax credit under section 32 of the 
Internal Revenue Code of 1986 and the child tax credit 
under section 24 of such Code. 
(b) IDENTIFIED INDIVIDUALS.—The term ‘‘identified 
individuals’’ means individuals who used the non-filer por-
tal to provide their identifying information and receive re-
covery rebate payments. 
(c) NON-FILER PORTAL.—The term ‘‘non-filer por-
tal’’ means the electronic portal established by the Sec-
retary of the Treasury for the purpose of making pay-
ments under section 6428 of the Internal Revenue Code 
of 1986 to individuals who did not file a return of tax 
for 2018 or 2019. 
(d) NOTICE CONTENTS.—Mailed notices sent to iden-
tified individuals under subsection (a) shall provide— 
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(1) a description of the earned income tax cred-
it and the qualifications for receiving such credit, 
(2) a description of the child tax credit and the 
qualifications for receiving such credit, 
(3) information on the availability of, and eligi-
bility requirements for receiving, advice and assist-
ance from qualified return preparation programs as 
defined in section 7526A(e)(1) of the Internal Rev-
enue Code of 1986, and information regarding how 
to locate and contact such programs, and 
(4) information on the availability of, and eligi-
bility requirements for receiving, advice and assist-
ance from organizations that provide tax counseling 
for the elderly pursuant to a cooperative agreement 
with the Internal Revenue Service under section 163 
of the Revenue Act of 1978 (Public Law 95–600), 
and information regarding how to locate and contact 
such organizations. 
SEC. 3. EFFECTIVENESS STUDY. 
(a) STUDY.—The Treasury Inspector General for 
Tax Administration shall conduct a study to— 
(1) evaluate the outreach conducted under sec-
tion 2(a), including— 
(A) a description of communications the 
Internal Revenue Service issued, 
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(B) the date the Internal Revenue Service 
issued communications on the internet and the 
date mailed notices were sent, 
(C) whether the information provided on 
the internet and in mailed notices adequately 
described the earned income tax credit and the 
child tax credit and the qualifications for receiv-
ing such credits, 
(D) in what languages such communica-
tions were offered, 
(E) the number of filers who used the non- 
filer portal to properly claim recovery rebate 
payments, 
(F) the number of mailed notices that were 
returned to the IRS as undeliverable each year, 
and 
(G) whether, in year 2021, the Secretary 
of the Treasury developed and applied perform-
ance measurement standards and evaluated the 
effectiveness of the outreach, and what changes 
were made in 2022 as a result of such evalua-
tion, and 
(2) make recommendations for improving out-
reach to expand the use of the credits by identified 
individuals. 
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(b) REPORT.—Not later than December 31, 2022, 
the Treasury Inspector General for Tax Administration 
shall submit to the Committee on Ways and Means of the 
House of Representatives and the Senate Committee on 
Finance a report on the results of the study conducted 
under subsection (a). 
Æ 
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