To amend the Internal Revenue Code of 1986 to make improvements in the earned income tax credit.

United States115th CongressHR-822House of Representatives
Updated: Feb 2, 2017

Summary

Earned Income Tax Credit Improvement and Simplification Act 201 7 This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) allow the credit for an individual who has no qualifying children, has attained the age of 21 but not 25, and is not a full-time student; (2) increase the credit rate and amount for individuals with no qualifying children; (3) allow the credit for an individual whose qualifying children do not have valid Social Security numbers; (4) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member; and (5) repeal the denial of such credit for taxpayers with excess investment income.

Bill texts

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Introduced (House)View official text

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Timeline

  1. Introduced in House

  2. Referred to the House Committee on Ways and Means.

    House of Representatives

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