I
118THCONGRESS
1
STSESSION H. R. 257
To amend the Internal Revenue Code of 1986 to make residents of Puerto
Rico eligible for the earned income tax credit.
IN THE HOUSE OF REPRESENTATIVES
JANUARY10, 2023
Miss G
ONZA´LEZ-COLO´N(for herself, Mr. TORRESof New York, Mr. SOTO,
and Mr. M
OYLAN) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to make
residents of Puerto Rico eligible for the earned income
tax credit.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Earned Income Tax 4
Credit Equity for Puerto Rico Act of 2023’’. 5
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SEC. 2. PUERTO RICO RESIDENTS ELIGIBLE FOR EARNED 1
INCOME TAX CREDIT. 2
(a) I
NGENERAL.—Section 32 of the Internal Rev-3
enue Code of 1986 is amended by adding at the end the 4
following new subsection: 5
‘‘(n) R
ESIDENTS OFPUERTORICO.— 6
‘‘(1) I
N GENERAL.—In the case of residents of 7
Puerto Rico— 8
‘‘(A) the United States shall be treated as 9
including Puerto Rico for purposes of sub-10
sections (c)(1)(A)(ii)(I) and (c)(3)(C), 11
‘‘(B) subsection (c)(1)(D) shall not apply 12
to nonresident alien individuals who are resi-13
dents of Puerto Rico, and 14
‘‘(C) adjusted gross income and gross in-15
come shall be computed without regard to sec-16
tion 933 for purposes of subsections (a)(2)(B) 17
and (c)(2)(A)(i). 18
‘‘(2) L
IMITATION.—The credit allowed under 19
this section by reason of this subsection for any tax-20
able year shall not exceed the amount, determined 21
under regulations or other guidance promulgated by 22
the Secretary, that a similarly situated taxpayer 23
would receive if residing in a State.’’. 24
(b) C
HILDTAXCREDITNOTREDUCED.—Subclause 25
(II) of section 24(d)(1)(B)(ii) of such Code is amended 26
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•HR 257 IH
by inserting before the period ‘‘(determined without re-1
gard to section 32(n) in the case of residents of Puerto 2
Rico)’’. 3
(c) T
ERMINATION OFANNUALREIMBURSEMENT FOR 4
P
UERTORICOEARNEDINCOMETAXCREDIT.— 5
(1) I
N GENERAL.—Section 7530(a)(1) of such 6
Code is amended by striking ‘‘calendar year 2021 7
and each calendar year thereafter’’ and inserting 8
‘‘calendar years 2021, 2022, and 2023’’. 9
(2) C
ONFORMING AMENDMENT .—Section 10
7530(a)(1)(B) of such Code is amended by striking 11
‘‘in the case of calendar years 2021 through 2025, 12
the lesser of’’ and inserting ‘‘the lesser of’’. 13
(d) E
FFECTIVEDATE.—The amendment made shall 14
apply to taxable years beginning after December 31, 2023. 15
Æ
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