EITC Modernization Act
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
The bill reduces a tax credit provision: 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 families whose earnings are, expands a tax credit, tax deduction, grant provision: 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 child, and creates loosens a tax credit, appropriation, grant provision: 4. Return preparation programs for low-income taxpayers Chapter 77 of such Code is amended by inserting after section 7526A the following new section. It relies on tax credits, grants, appropriations, and tax deductions. The main policy areas are Defense, Healthcare, and Education.
Who Benefits and How
The available clause analysis does not identify a specific beneficiary group.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Reduces a tax credit provision: 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 families whose earnings are...
- Expands a tax credit, tax deduction, grant provision: 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 child...
- Creates loosens a tax credit, appropriation, grant provision: 4. Return preparation programs for low-income taxpayers Chapter 77 of such Code is amended by inserting after section 7526A the following new section...
- Creates loosens a tax credit, appropriation, grant provision: 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 primary purpose and policy domains.
At a Glance
What This Bill Does
The bill reduces a tax credit provision: 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 families whose earnings are, expands a tax credit, tax deduction, grant provision: 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 child, and creates loosens a tax credit, appropriation, grant provision: 4. Return preparation programs for low-income taxpayers Chapter 77 of such Code is amended by inserting after section 7526A the following new section.
Key Policy Areas
Defense, Healthcare, Education
Primary Purpose
The bill reduces a tax credit provision: 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 families whose earnings are, expands a tax credit, tax deduction, grant provision: 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 child, and creates loosens a tax credit, appropriation, grant provision: 4. Return preparation programs for low-income taxpayers Chapter 77 of such Code is amended by inserting after section 7526A the following new section.
Policy Domains
Sponsors
Legislative Progress
In CommitteeMrs. Watson Coleman (for herself, Mrs. Hayes, Mrs. McIver, Ms. …
Referred to the House Committee on Ways and Means.
Introduced in House
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.
Learn more about our methodology