HR5953-118

In Committee

To amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.

118th Congress Introduced Oct 12, 2023

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 expand the earned income and child tax credits, and for other purposes., changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Government Operations, Transportation.

Who Benefits and How

financial institutions, investors, and borrowers 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, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H4075D8553CE74EFFAEBF99CF034EA8E4: 1. Short title; table of contents This Act may be cited as the Lower Your Taxes Act. The table of contents of this Act is as follows:
  • Section H2FC8F96863114B2FB7CB720E5C957239: 2. Sense of Congress It is the sense of Congress that the net revenue derived from this Act should be used to reduce the national deficit, to the extent...
  • Section H0B15D6D742454E408B8DD9C8EFA8481A: 3. Expansion of earned income tax credit The table contained in section 32(b)(1) of the Internal Revenue Code of 1986 is amended— by striking 34 and inserting...
  • Section H026F030B520E4E90A61057763E584708: 4. Payments to taxpayers determined by treating State non-refundable earned income tax credits as refundable The Secretary shall establish a program for making...
  • Section H7E9936F46C194C99947097A052240263: 5. Establishment of refundable child tax credit with monthly advance payment Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of...

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 expand the earned income and child tax credits, and for other purposes., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Key Policy Areas

Finance, Government Operations, Transportation

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Policy Domains

Finance Government Operations Transportation

Whole bill

Identified Gains
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
financial institutions, investors, and borrowers: ,
Identified Costs
  • federal implementing agencies
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: ,
financial institutions, investors, and borrowers: ,

Legislative Progress

In Committee
Introduced Committee Passed
Oct 25, 2023

Referred to the Committee on Ways and Means

Oct 12, 2023

Mrs. Sykes introduced the following bill

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?

Domains
Finance Government Operations Transportation
Actor Mappings
"secretary_of_treasury"
→ Secretary of the Treasury

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.

Learn more about our methodology