Earned Income and Child Tax Credits Outreach Act of 2021
Bill: H.R.574 | Sponsor: Rep. Moore, Gwen (D-WI)
Policy area: Taxation

Summary:
Earned Income and Child Tax Credits Outreach Act of 2021
This bill directs the Department of the Treasury, not later than March 1, 2021, to carry out a public outreach program to inform certain individual taxpayers of their potential eligibility for the earned income and child tax credits.
The Inspector General for Tax Administration of Treasury must study the outreach program and make recommendations for improving it.

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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Earned Income and Child Tax Credits 
Outreach Act of 2021''.

SEC. 2. OUTREACH TO CERTAIN INDIVIDUALS REGARDING THE EARNED INCOME TAX 
              CREDIT AND THE CHILD TAX CREDIT.

    (a) In General.--Not later than March 1, 2021, 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.--
            (1) In general.--The term ``identified individuals''--
                    (A) means individuals--
                            (i) who used the non-filer portal to 
                        provide their identifying information and 
                        receive recovery rebate payments, and
                            (ii) whose identity has been verified by 
                        the Internal Revenue Service, and
                    (B) does not include individuals who--
                            (i) are age 65 or older as of December 31, 
                        2020, and
                            (ii) did not claim a dependent in tax year 
                        2019.
    (c) Non-Filer Portal.--The term ``non-filer portal'' means the 
electronic portal established by the Secretary of the Treasury for the 
purpose of making payments 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) Form and Manner of Notice.--Mailed notices sent to identified 
individuals under subsection (a) may be sent to individuals in such 
form and manner as the Secretary of the Treasury may require, including 
as an attachment to, or in conjunction with, any mailed correspondence 
providing information on recovery rebate payments.
    (e) Notice Contents.--Mailed notices sent to identified individuals 
under subsection (a) shall provide--
            (1) a description of the earned income tax credit 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 eligibility 
        requirements for receiving, advice and assistance from 
        qualified return preparation programs as defined in section 
        7526A(e)(1) of the Internal Revenue Code of 1986, and 
        information regarding how to locate and contact such programs, 
        and
            (4) information on the availability of, and eligibility 
        requirements for receiving, advice and assistance 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 section 2(a), 
        including--
                    (A) a description of communications the Internal 
                Revenue Service issued,
                    (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 receiving such credits,
                    (D) in what languages such communications were 
                offered,
                    (E) the number of filers who used the non-filer 
                portal to properly claim recovery rebate payments, and
                    (F) the number of mailed notices that were returned 
                to the IRS as undeliverable, and
            (2) make recommendations for improving outreach to expand 
        the use of the credits by identified individuals.
    (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).
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