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Referenced Laws
Section 32(c)(1)(A)(ii)(II)
Section 1
1. Short title This Act may be cited as the EITC Age Parity Act of 2023.
Section 2
2. Modification of age limitations on eligibility for the earned income tax credit Section 32(c)(1)(A)(ii)(II) of the Internal Revenue Code of 1986 is amended by striking has attained age 25 but not attained age 65 and inserting has attained age 18. The amendment made by this section shall apply to taxable years beginning after December 31, 2023.