Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2338 Compare Versions

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Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2338
5	5	To amend the Internal Revenue Code of 1986 to expand and improve the
6	6	earned income tax credit.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	MARCH25, 2025
9	9	Ms. M
10	10	OOREof Wisconsin (for herself, Ms. CHU, Mr. DAVISof Illinois, Mr.
11	11	G
12	12	OMEZ, Ms. PINGREE, Ms. NORTON, Ms. TLAIB, Ms. SCANLON, Mr.
13	13	K
14	14	HANNA, and Ms. JAYAPAL) introduced the following bill; which was re-
15	15	ferred to the Committee on Ways and Means
16	16	A BILL
17	17	To amend the Internal Revenue Code of 1986 to expand
18	18	and improve the earned income tax credit.
19	19	Be it enacted by the Senate and House of Representa-1
20	20	tives of the United States of America in Congress assembled, 2
21	21	SECTION 1. SHORT TITLE. 3
22	22	This Act may be cited as the ‘‘Worker Relief and 4
23	23	Credit Reform Act of 2025’’ or as the ‘‘WRCR Act of 5
24	24	2025’’. 6
25	25	SEC. 2. EXPANSION AND IMPROVEMENT OF EARNED IN-7
26	26	COME TAX CREDIT. 8
27	27	(a) A
28	28	PPLICATION TOSTUDENTS.— 9
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31	31	•HR 2338 IH
32	32	(1) IN GENERAL.—Section 32(c)(1)(A)(i) of the 1
33	33	Internal Revenue Code of 1986 is amended by in-2
34	34	serting ‘‘who is a qualifying student or’’ after ‘‘any 3
35	35	individual’’. 4
36	36	(2) Q
37	37	UALIFYING STUDENT .—Section 32(c) of 5
38	38	such Code is amended by redesignating paragraph 6
39	39	(4) as paragraph (5) and inserting after paragraph 7
40	40	(3) the following new paragraph: 8
41	41	‘‘(4) Q
42	42	UALIFYING STUDENT.— 9
43	43	‘‘(A) I
44	44	N GENERAL.—The term ‘qualifying 10
45	45	student’ means, with respect to any taxable 11
46	46	year, any individual who— 12
47	47	‘‘(i) is an eligible student (as defined 13
48	48	in section 25A(b)(3)) with respect to at 14
49	49	least one academic period beginning during 15
50	50	such taxable year, 16
51	51	‘‘(ii) either— 17
52	52	‘‘(I) qualifies for a Federal Pell 18
53	53	Grant with respect to such academic 19
54	54	period, or 20
55	55	‘‘(II) meets the requirements of 21
56	56	subparagraph (B) or (C) for the tax-22
57	57	able year, and 23
58	58	‘‘(iii) is not a dependent for whom a 24
59	59	deduction is allowable under section 151 to 25
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62	62	•HR 2338 IH
63	63	another taxpayer for any taxable year be-1
64	64	ginning in the same calendar year as such 2
65	65	taxable year. 3
66	66	‘‘(B) I
67	67	NDEPENDENT STUDENTS .—In the 4
68	68	case of any independent student, the require-5
69	69	ments of this subparagraph are met for such 6
70	70	taxable year if the household income of the tax-7
71	71	payer is less than 300 percent of the poverty 8
72	72	line for the size of the family involved for the 9
73	73	taxable year. 10
74	74	‘‘(C) O
75	75	THER STUDENTS.— 11
76	76	‘‘(i) I
77	77	N GENERAL.—In the case of any 12
78	78	individual who is not an independent stu-13
79	79	dent, the requirements of this subpara-14
80	80	graph are met for such taxable year if the 15
81	81	aggregate household incomes of all the in-16
82	82	dividual’s specified supporters (and the 17
83	83	taxpayer if not otherwise taken into ac-18
84	84	count) for the taxable years of such sup-19
85	85	porters which end in or with the calendar 20
86	86	year in which such individual’s taxable 21
87	87	year begins is less than 300 percent of the 22
88	88	poverty line for the size of the family in-23
89	89	volved (determined on a single aggregate 24
90	90	basis) for the taxable year. 25
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93	93	•HR 2338 IH
94	94	‘‘(ii) SPECIFIED SUPPORTER .—The 1
95	95	term ‘specified supporter’ means, with re-2
96	96	spect to any individual described in clause 3
97	97	(i), any taxpayer with respect to whom 4
98	98	such individual was a dependent for any 5
99	99	taxable year ending in the 3-year period 6
100	100	described in subparagraph (D)(i). 7
101	101	‘‘(D) I
102	102	NDEPENDENT STUDENT DEFINED .— 8
103	103	‘‘(i) I
104	104	N GENERAL.—The term ‘inde-9
105	105	pendent student’ means any individual if 10
106	106	such individual was not a dependent of an-11
107	107	other taxpayer for any taxable year ending 12
108	108	in the 3-year period which ends on the 13
109	109	first day of the first academic period with 14
110	110	respect to which such individual is an eligi-15
111	111	ble student (as defined in section 16
112	112	25A(b)(3)). 17
113	113	‘‘(ii) C
114	114	ERTAIN ACADEMIC PERIODS 18
115	115	DISREGARDED.—An academic period shall 19
116	116	be disregarded under clause (i) if such aca-20
117	117	demic period ends more than 2 years be-21
118	118	fore the beginning of the next academic pe-22
119	119	riod with respect to which the individual is 23
120	120	an eligible student (as defined in section 24
121	121	25A(b)(3)). 25
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124	124	•HR 2338 IH
125	125	‘‘(E) OTHER DEFINITIONS.— 1
126	126	‘‘(i) H
127	127	OUSEHOLD INCOME .—The term 2
128	128	‘household income’ has the meaning given 3
129	129	such term in section 36B(d)(2). 4
130	130	‘‘(ii) P
131	131	OVERTY LINE.—The term ‘pov-5
132	132	erty line’ has the meaning given such term 6
133	133	in section 36B(d)(3)(A). 7
134	134	‘‘(iii) F
135	135	AMILY SIZE.—The family size 8
136	136	involved with respect to any taxpayer shall 9
137	137	be determined under rules similar to the 10
138	138	rules of section 36B(d)(1).’’. 11
139	139	(3) C
140	140	ONFORMING AMENDMENT .—Section 12
141	141	32(c)(1)(A)(ii) of such Code is amended by striking 13
142	142	‘‘any other individual who does not have a qualifying 14
143	143	child’’ and inserting ‘‘any individual not described in 15
144	144	clause (i)’’. 16
145	145	(b) M
146	146	ODIFICATION OFAGEREQUIREMENTS.—Sec-17
147	147	tion 32(c)(1)(A)(ii)(II) of such Code is amended by strik-18
148	148	ing ‘‘has attained age 25 but not attained age 65’’ and 19
149	149	inserting ‘‘has attained age 18’’. 20
150	150	(c) C
151	151	ARE-GIVING ANDLEARNINGTAKENINTOAC-21
152	152	COUNT ASCOMPENSATEDWORK.—Section 32(a) of such 22
153	153	Code is amended by adding at the end the following new 23
154	154	paragraph: 24
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157	157	•HR 2338 IH
158	158	‘‘(3) SPECIAL RULE FOR QUALIFYING STU -1
159	159	DENTS AND CERTAIN INDIVIDUALS WITH ONE OR 2
160	160	MORE QUALIFYING DEPENDENTS .—For purposes of 3
161	161	paragraph (1), any individual— 4
162	162	‘‘(A) who is a qualifying student, or 5
163	163	‘‘(B) who has a qualifying dependent, 6
164	164	shall be treated as having earned income for the tax-7
165	165	able year which is equal to the earned income 8
166	166	amount with respect to such individual for such tax-9
167	167	able year.’’. 10
168	168	(d) T
169	169	REATMENT OF CERTAINQUALIFYINGREL-11
170	170	ATIVES.— 12
171	171	(1) I
172	172	N GENERAL.—Section 32(c)(3) of such 13
173	173	Code is amended by striking all that precedes sub-14
174	174	paragraph (B) and inserting the following: 15
175	175	‘‘(3) Q
176	176	UALIFYING DEPENDENT .— 16
177	177	‘‘(A) I
178	178	N GENERAL.—The term ‘qualifying 17
179	179	dependent’ means— 18
180	180	‘‘(i) a qualifying child of the taxpayer, 19
181	181	as defined in section 152(c), determined— 20
182	182	‘‘(I) by substituting ‘12’ for ‘19’ 21
183	183	in paragraph (3)(A)(i) thereof, and 22
184	184	‘‘(II) without regard to para-23
185	185	graphs (1)(D) and (3)(A)(ii) thereof 24
186	186	and section 152(e), 25
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189	189	•HR 2338 IH
190	190	‘‘(ii) any individual who is physically 1
191	191	or mentally incapable of caring for himself 2
192	192	or herself (within the meaning of section 3
193	193	21(b)(1)) and who— 4
194	194	‘‘(I) is the taxpayer’s spouse, or 5
195	195	‘‘(II) is a qualifying relative of 6
196	196	the taxpayer, as defined in section 7
197	197	152(d), determined without regard to 8
198	198	paragraph (1)(B) thereof and by 9
199	199	treating an individual as a qualifying 10
200	200	child of the taxpayer for purposes of 11
201	201	paragraph (1)(D) thereof only if such 12
202	202	individual is a qualifying child of the 13
203	203	taxpayer as determined under clause 14
204	204	(i) of this subparagraph, or 15
205	205	‘‘(iii) any qualifying relative of the 16
206	206	taxpayer (as defined in section 152(d), de-17
207	207	termined without regard to paragraph 18
208	208	(1)(B) thereof) who has attained age 65 as 19
209	209	of the close of the calendar year in which 20
210	210	the taxable year of the taxpayer begins. 21
211	211	For purposes of determining if any individual is 22
212	212	a qualifying relative of the taxpayer under 23
213	213	clause (ii)(II) or (iii), section 152(d)(1)(C) shall 24
214	214	be applied by not taking into account any bene-25
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217	217	•HR 2338 IH
218	218	fits received by such individual pursuant to any 1
219	219	Federal program (or any State or local program 2
220	220	financed in whole or in part with Federal 3
221	221	funds) related to retirement (including social 4
222	222	security benefits), disability, health care, cash 5
223	223	aid, child care, food assistance, housing and de-6
224	224	velopment, social services, employment and 7
225	225	training, or energy assistance.’’. 8
226	226	(2) C
227	227	ONFORMING AMENDMENTS .— 9
228	228	(A) Section 32(c)(1)(A)(i) of such Code is 10
229	229	amended by striking ‘‘qualifying child’’ and in-11
230	230	serting ‘‘qualifying dependent’’. 12
231	231	(B) Section 32(c)(1)(B) of such Code is 13
232	232	amended— 14
233	233	(i) by striking ‘‘qualifying child’’ and 15
234	234	inserting ‘‘qualifying dependent’’, and 16
235	235	(ii) by striking ‘‘
236	236	CHILD’’ in the head-17
237	237	ing and inserting ‘‘
238	238	DEPENDENT’’. 18
239	239	(C) Section 32(c)(3)(D)(i) of such Code is 19
240	240	amended by striking ‘‘qualifying child’’ both 20
241	241	places it appears and inserting ‘‘qualifying de-21
242	242	pendent’’. 22
243	243	(e) M
244	244	ODIFICATION OF PERCENTAGES AND 23
245	245	A
246	246	MOUNTS.— 24
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249	249	•HR 2338 IH
250	250	(1) 100 PERCENT CREDIT PERCENTAGE .— 1
251	251	Paragraph (1) and paragraph (2)(A) of section 2
252	252	32(a) of such Code are each amended by striking 3
253	253	‘‘the credit percentage of’’. 4
254	254	(2) 20
255	255	PERCENT PHASEOUT PERCENTAGE .— 5
256	256	Section 32(a)(2)(B) of such Code is amended by 6
257	257	striking ‘‘the phaseout percentage’’ and inserting 7
258	258	‘‘20 percent’’. 8
259	259	(3) M
260	260	ODIFICATION OF EARNED INCOME AND 9
261	261	PHASEOUT AMOUNTS .—Section 32(b) of such Code 10
262	262	is amended to read as follows: 11
263	263	‘‘(b) E
264	264	ARNED INCOME AMOUNT; PHASEOUT 12
265	265	A
266	266	MOUNT.—For purposes of this section— 13
267	267	‘‘(1) E
268	268	ARNED INCOME AMOUNT .—The term 14
269	269	‘earned income amount’ means $4,000 (twice such 15
270	270	amount in the case of a joint return). 16
271	271	‘‘(2) P
272	272	HASEOUT AMOUNT .—The term ‘phaseout 17
273	273	amount’ means $30,000 ($50,000 in the case of a 18
274	274	joint return). 19
275	275	‘‘(3) I
276	276	NFLATION ADJUSTMENT .—In the case of 20
277	277	any taxable year beginning after 2025, the $4,000 21
278	278	amount in paragraph (1) and each dollar amount in 22
279	279	paragraph (2) shall be increased by an amount equal 23
280	280	to— 24
281	281	‘‘(A) such dollar amount, multiplied by 25
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284	284	•HR 2338 IH
285	285	‘‘(B) the cost-of-living adjustment deter-1
286	286	mined under section 1(f)(3) for the calendar 2
287	287	year in which the taxable year begins, deter-3
288	288	mined by substituting ‘2024’ for ‘2016’ in sub-4
289	289	paragraph (A)(ii) thereof. 5
290	290	If any increase under the preceding sentence is not 6
291	291	a multiple of $50, such increase shall be rounded to 7
292	292	the next lowest multiple of $50.’’. 8
293	293	(4) C
294	294	ONFORMING AMENDMENTS .— 9
295	295	(A) Section 32(i) of such Code is amended 10
296	296	by adding at the end the following new para-11
297	297	graph: 12
298	298	‘‘(3) I
299	299	NFLATION ADJUSTMENT .— 13
300	300	‘‘(A) I
301	301	N GENERAL.—In the case of any 14
302	302	taxable year beginning after 2021, the $10,000 15
303	303	amount in subsection (i)(1) shall be increased 16
304	304	by an amount equal to— 17
305	305	‘‘(i) such dollar amount, multiplied by 18
306	306	‘‘(ii) the cost-of-living adjustment de-19
307	307	termined under section 1(f)(3) for the cal-20
308	308	endar year in which the taxable year be-21
309	309	gins, determined by substituting ‘2020’ for 22
310	310	‘2016’ in subparagraph (A)(ii) thereof. 23
311	311	‘‘(B) R
312	312	OUNDING.—If any increase under 24
313	313	subparagraph (A) is not a multiple of $50, such 25
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316	316	•HR 2338 IH
317	317	increase shall be rounded to the next lowest 1
318	318	multiple of $50.’’. 2
319	319	(B) Section 32 of such Code is amended by 3
320	320	striking subsection (j). 4
321	321	(f) I
322	322	NCREASEDCREDIT FORCERTAINUNMARRIED 5
323	323	I
324	324	NDIVIDUALSWITH2 ORMOREQUALIFYINGCHIL-6
325	325	DREN.— 7
326	326	(1) I
327	327	N GENERAL.—Section 32 of such Code is 8
328	328	amended by inserting after subsection (f) the fol-9
329	329	lowing new subsection: 10
330	330	‘‘(g) I
331	331	NCREASEDCREDIT FORCERTAINUNMARRIED 11
332	332	I
333	333	NDIVIDUALSWITH2 ORMOREQUALIFYINGCHIL-12
334	334	DREN.— 13
335	335	‘‘(1) I
336	336	N GENERAL.—In the case of a qualified 14
337	337	individual, the amount of the credit otherwise deter-15
338	338	mined under subsection (a) shall be increased by the 16
339	339	amount of the credit determined under this section 17
340	340	as such section was in effect for taxable years begin-18
341	341	ning in 2018 but with the modifications described in 19
342	342	paragraph (2). 20
343	343	‘‘(2) M
344	344	ODIFICATIONS.—Solely for purposes of 21
345	345	determining the increase under paragraph (1)— 22
346	346	‘‘(A) C
347	347	REDIT PERCENTAGE .—The credit 23
348	348	percentage shall be equal to— 24
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351	351	•HR 2338 IH
352	352	‘‘(i) in the case of a qualified indi-1
353	353	vidual with 2 qualifying children, 12.5 per-2
354	354	cent, and 3
355	355	‘‘(ii) in the case of a qualified indi-4
356	356	vidual with 3 or more qualifying children, 5
357	357	18.75 percent. 6
358	358	‘‘(B) P
359	359	HASEOUT PERCENTAGE .—The 7
360	360	phaseout percentage shall be equal to 5 percent. 8
361	361	‘‘(C) A
362	362	PPLICATION OF INFLATION ADJUST -9
363	363	MENT.—Section 32(j) as in effect for taxable 10
364	364	years beginning in 2018 shall be applied by tak-11
365	365	ing into account the taxable year for which the 12
366	366	increase under paragraph (1) is determined. 13
367	367	‘‘(3) Q
368	368	UALIFIED INDIVIDUAL.—For purposes of 14
369	369	this subsection, the term ‘qualified individual’ means 15
370	370	any individual who— 16
371	371	‘‘(A) is not married (as determined under 17
372	372	section 7703), and 18
373	373	‘‘(B) has 2 or more qualifying children. 19
374	374	‘‘(4) Q
375	375	UALIFYING CHILD.—For purposes of this 20
376	376	subsection, the term ‘qualifying child’ means a child 21
377	377	described in subsection (c)(3)(A)(i) determined with-22
378	378	out regard to subclause (I) thereof.’’. 23
379	379	(g) A
380	380	DVANCEPAYMENT.— 24
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383	383	•HR 2338 IH
384	384	(1) IN GENERAL.—Chapter 77 of such Code is 1
385	385	amended by adding at the end the following new sec-2
386	386	tion: 3
387	387	‘‘SEC. 7531. ADVANCE PAYMENT OF EARNED INCOME CRED-4
388	388	IT; EARNED INCOME SAVINGS ACCOUNTS. 5
389	389	‘‘(a) I
390	390	NGENERAL.—Not later than the date that is 6
391	391	2 years after the date of the enactment of this section, 7
392	392	the Secretary shall establish a program for making direct 8
393	393	advance monthly payments of the credit allowable under 9
394	394	section 32 to taxpayers who elect to receive such pay-10
395	395	ments. 11
396	396	‘‘(b) L
397	397	IMITATION.—The aggregate monthly payments 12
398	398	made under subsection (a) with respect to any taxpayer 13
399	399	for any taxable year shall not exceed 75 percent of the 14
400	400	estimated amount of the credit allowable under section 32 15
401	401	to such taxpayer for such taxable year. 16
402	402	‘‘(c) E
403	403	LECTION.—The election under subsection (a) 17
404	404	may be made or changed for subsequent periods at any 18
405	405	time during the taxable year. In the case of an election 19
406	406	made after the beginning of a taxable year, the monthly 20
407	407	advance payments shall be made for months beginning 21
408	408	after the date that such election becomes effective and the 22
409	409	total amount of advance payments (subject to the limita-23
410	410	tion of subsection (b)) shall be prorated among the re-24
411	411	maining months. 25
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414	414	•HR 2338 IH
415	415	‘‘(d) METHOD OFPAYMENT.—The program estab-1
416	416	lished under subsection (a) shall include an option for tax-2
417	417	payers to elect to receive payments under such program 3
418	418	by prepaid debit card. 4
419	419	‘‘(e) R
420	420	EPORTS TOTAXPAYERS.— 5
421	421	‘‘(1) I
422	422	N GENERAL.—With respect to payments 6
423	423	made under this section for any calendar year, not 7
424	424	later than January 31 of the following calendar 8
425	425	year, the Secretary shall issue a statement to each 9
426	426	individual with respect to whom payments were 10
427	427	made under this section setting forth— 11
428	428	‘‘(A) the name, address, and TIN of such 12
429	429	person, 13
430	430	‘‘(B) the aggregate amount of payments 14
431	431	made under this section with respect to such 15
432	432	person for such calendar year, 16
433	433	‘‘(C) a statement that such individual is 17
434	434	required to file a return of tax with respect to 18
435	435	taxable years which include any portion of such 19
436	436	calendar year regardless of whether such indi-20
437	437	vidual has income tax liability with respect to 21
438	438	such taxable years, and 22
439	439	‘‘(D) such other information as the Sec-23
440	440	retary may provide. 24
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443	443	•HR 2338 IH
444	444	‘‘(2) ELECTION TO RECEIVE STATEMENT 1
445	445	THROUGH ON-LINE PORTAL.—A taxpayer may elect 2
446	446	to receive the statement described in paragraph (1) 3
447	447	through the on-line portal described in subsection 4
448	448	(f). 5
449	449	‘‘(f) R
450	450	ECAPTURE OFEXCESSPAYMENTS.—If the ag-6
451	451	gregate payments made to any taxpayer under subsection 7
452	452	(a) with respect to any taxable year exceed the credit al-8
453	453	lowable under section 32 (determined without regard to 9
454	454	subsection (h) thereof) with respect to such taxpayer for 10
455	455	such taxable year, the tax imposed by chapter 1 with re-11
456	456	spect to such taxpayer for such taxable year shall be in-12
457	457	creased by such excess. 13
458	458	‘‘(g) R
459	459	ESTRICTION ON ALLOWANCE OF ADVANCE 14
460	460	P
461	461	AYMENT IFEXCESSPAYMENTSNOTREPAID.—In the 15
462	462	case of a taxpayer who fails to pay any tax liability which 16
463	463	includes an increase determined under subsection (f) be-17
464	464	fore the date on which payment of such tax is due, no 18
465	465	payment shall be made under subsection (a) to such tax-19
466	466	payer during the period beginning on such date and end-20
467	467	ing with the end of the 2-year period which begins on the 21
468	468	date that such tax liability (and any interest or penalties 22
469	469	in connection with such liability) has been paid in full.’’. 23
470	470	(2) C
471	471	OORDINATION WITH CREDIT .—Section 32 24
472	472	of such Code, as amended by subsection (f), is 25
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475	475	•HR 2338 IH
476	476	amended by inserting after subsection (g) the fol-1
477	477	lowing new subsection: 2
478	478	‘‘(h) C
479	479	OORDINATIONWITHADVANCEPAYMENT OF 3
480	480	C
481	481	REDIT.—With respect to any taxable year, the amount 4
482	482	which would (but for this subsection) be allowed as a cred-5
483	483	it to the taxpayer under this section shall be reduced (but 6
484	484	not below zero) by the aggregate payments made under 7
485	485	section 7531 to such taxpayer for such taxable year.’’. 8
486	486	(3) O
487	487	NE-ON-ONE CONSULTATIONS .—The Sec-9
488	488	retary of the Treasury (or the Secretary’s delegate) 10
489	489	shall ensure that in-person, telephonic, and virtual 11
490	490	one-on-one consultations between taxpayers and the 12
491	491	Internal Revenue Service are available to assist tax-13
492	492	payers at all times during regular business hours 14
493	493	(and, in the case of in-person consultations, at all 15
494	494	taxpayer assistance centers of the Internal Revenue 16
495	495	Service) in determining— 17
496	496	(A) their eligibility for the advance pay-18
497	497	ment program established under section 7531, 19
498	498	(B) the amount of the monthly payment 20
499	499	for which the taxpayer is eligible under such 21
500	500	program, 22
501	501	(C) the circumstances or changes in cir-23
502	502	cumstances which, based on the particular char-24
503	503	acteristics of such taxpayer, are most likely to 25
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506	506	•HR 2338 IH
507	507	result in excess payments to such taxpayer 1
508	508	which would be subject to recapture under sec-2
509	509	tion 7531(f), and 3
510	510	(D) such other matters as such Secretary 4
511	511	or delegate determines appropriate. 5
512	512	(4) O
513	513	N-LINE PORTAL.—The Secretary of the 6
514	514	Treasury (or the Secretary’s delegate) shall establish 7
515	515	an on-line portal which allows taxpayers to— 8
516	516	(A) elect to receive advance monthly pay-9
517	517	ments under section 7531, including deter-10
518	518	mining the estimated amount described in sub-11
519	519	section (b) of such section and determining the 12
520	520	amount of such monthly payments, 13
521	521	(B) report changes in circumstances and 14
522	522	modify the amount of future advance monthly 15
523	523	payments under such section, and 16
524	524	(C) stop future advance monthly payments 17
525	525	under such section and pay back any advance 18
526	526	monthly payments. 19
527	527	(5) C
528	528	LERICAL AMENDMENT .—The table of sec-20
529	529	tions for chapter 77 of such Code is amended by 21
530	530	adding at the end the following new item: 22
531	531	‘‘Sec. 7531. Advance payment of earned income credit; earned income savings
532	532	accounts.’’.
533	533	(h) OUTREACHPILOTPROGRAM.— 23
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536	536	•HR 2338 IH
537	537	(1) IN GENERAL.—Not later than 1 year after 1
538	538	the date of the enactment of this Act, the Secretary 2
539	539	of the Treasury (or the Secretary’s designee) shall 3
540	540	establish a program to educate taxpayers regarding 4
541	541	the availability of the earned income tax credit and 5
542	542	the advance monthly payments of such credit. Pur-6
543	543	suant to such program— 7
544	544	(A) EITC
545	545	EDUCATIONAL LETTERS .—The 8
546	546	Secretary (or designee) shall provide a written 9
547	547	notice describing the earned income tax credit, 10
548	548	the qualifications for receiving such credit, and 11
549	549	the program for the advance payment of such 12
550	550	credit to each taxpayer that the Secretary (or 13
551	551	designee) determines is likely to qualify for such 14
552	552	credit. 15
553	553	(B) D
554	554	ISTRICT OFFICE WORKSHOPS .—Each 16
555	555	district office of the Internal Revenue Service 17
556	556	shall provide workshops and seminars to assist 18
557	557	and educate taxpayers regarding the earned in-19
558	558	come tax credit and the program to provide ad-20
559	559	vance monthly payments of such credit. 21
560	560	(C) Q
561	561	UARTERLY REMINDERS .—The Inter-22
562	562	nal Revenue Service shall provide written re-23
563	563	minders each calendar quarter to taxpayers 24
564	564	participating in the program to provide advance 25
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567	567	•HR 2338 IH
568	568	monthly payments of the earned income tax 1
569	569	credit that the amount of such payments are 2
570	570	determined on the basis of estimates based on 3
571	571	information previously provided by the tax-4
572	572	payer, that the taxpayer is responsible for re-5
573	573	paying any amounts received that are in excess 6
574	574	of the actual amount of the earned income tax 7
575	575	credit, and that the taxpayer should review all 8
576	576	the facts and circumstances that may affect the 9
577	577	amount of the earned income tax credit of the 10
578	578	taxpayer which the taxpayer is receiving in ad-11
579	579	vance. 12
580	580	(2) T
581	581	ERMINATION.—The program established 13
582	582	under paragraph (1) shall terminate at the close of 14
583	583	the 10-year period beginning on the date that such 15
584	584	program is established by the Secretary (or des-16
585	585	ignee). 17
586	586	(3) R
587	587	EPORT ON EFFECTIVENESS OF PRO -18
588	588	GRAM.—On the date which is 5 years after the es-19
589	589	tablishment of the program under paragraph (1), 20
590	590	the Secretary shall submit to Congress a report eval-21
591	591	uating the effectiveness of the program, including a 22
592	592	detailed examination of the effectiveness of each of 23
593	593	the initiatives described in subparagraphs (A), (B), 24
594	594	and (C) of paragraph (1). 25
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597	597	•HR 2338 IH
598	598	(i) EFFECTIVEDATE.—The amendments made by 1
599	599	this section shall apply to taxable years beginning after 2
600	600	December 31, 2024. 3
601	601	Æ
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603	603	ssavage on LAPJG3WLY3PROD with BILLS