I
119THCONGRESS
1
STSESSION H. R. 2800
To amend the Internal Revenue Code of 1986 to increase the earned income
tax credit, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL9, 2025
Mr. V
ASQUEZintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the earned income tax credit, and for other purposes.
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 ‘‘Boost the Middle Class 4
Act’’. 5
SEC. 2. INCREASING EARNED INCOME TAX CREDIT. 6
(a) I
NCREASINGEARNEDINCOMEAMOUNTS AND 7
P
HASEOUTAMOUNTS.— 8
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•HR 2800 IH
(1) EARNED INCOME AMOUNTS .—The table 1
contained in section 32(b)(2)(A) of such Code is 2
amended— 3
(A) by striking ‘‘6,330’’ and inserting 4
‘‘13,629’’, 5
(B) by striking ‘‘8,890’’ and inserting 6
‘‘19,140’’, and 7
(C) by striking ‘‘4,220’’ and inserting 8
‘‘9,086’’. 9
(2) P
HASEOUT AMOUNTS .—The table contained 10
in section 32(b)(2)(A) of such Code, as amended by 11
paragraph (1), is amended— 12
(A) by striking ‘‘11,610’’ and inserting 13
‘‘24,992’’, 14
(B) by striking ‘‘11,610’’ and inserting 15
‘‘24,992’’, and 16
(C) by striking ‘‘5,280’’ and inserting 17
‘‘11,363’’. 18
(b) I
NCREASINGPHASEOUTAMOUNTS FORMARRIED 19
I
NDIVIDUALSFILINGJOINTLY.—Section 32(b)(2)(B) of 20
such Code is amended by striking ‘‘5,000’’ and inserting 21
‘‘7,612’’. 22
(c) I
NFLATIONADJUSTMENTS.—Section 32(j)(1) of 23
such Code is amended— 24
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•HR 2800 IH
(1) in the matter preceding subparagraph (A), 1
by striking ‘‘2015’’ and inserting ‘‘2026’’, and 2
(2) in subparagraph (B)— 3
(A) by striking ‘‘1995’’ and inserting 4
‘‘2025’’, and 5
(B) by striking ‘‘2008’’ and inserting 6
‘‘2025’’. 7
(d) E
FFECTIVEDATE.—The amendments made by 8
this section shall apply to taxable years beginning after 9
December 31, 2025. 10
Æ
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