To amend the Internal Revenue Code of 1986 to extend the earned income tax credit to all taxpayers with dependents and to qualifying students, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to extend the earned income tax credit to all taxpayers with dependents and to qualifying students, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Labor, Civil Rights.
Who Benefits and How
schools, students, and education providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, schools, students, and education providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HE4A04BF0834C47CF87E1E19EE6A14707: 1. Short title This Act may be cited as the EITC Modernization Act.
- Section H76BA68F83245445B8E1D525D7D9EB5E8: 2. Findings Congress finds the following: The Federal earned income tax credit is a refundable tax credit for lower- and middle-income working individuals and...
- Section HC0D061EBA51E4D8398A246B7CD7AD3B3: 3. Modifications of the earned income tax credit Section 32(c)(1) of the Internal Revenue Code of 1986 is amended— in subparagraph (A), by striking qualifying...
- Section HC58A400B26A94C858E728537704B7540: 4. Return preparation programs for low-income taxpayers Chapter 77 of such Code is amended by inserting after section 7526A the following new section:...
- Section H4F7EA153AC5E49DD868E06A8E6700BF5: 7526B. Return preparation programs for low-income taxpayers The Secretary, through the Internal Revenue Service, shall establish a Community Volunteer Income...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to extend the earned income tax credit to all taxpayers with dependents and to qualifying students, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.
Key Policy Areas
Education, Labor, Civil Rights
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to extend the earned income tax credit to all taxpayers with dependents and to qualifying students, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.
Policy Domains
Whole bill
Identified Gains
- schools, students, and education providers
Identified Costs
- federal implementing agencies
- schools, students, and education providers
Sponsors
Legislative Progress
IntroducedMrs. Watson Coleman (for herself, Mr. Carter of Louisiana, Ms. …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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