A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.
Latest action · Apr 10, 2019 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedApr 10, 2019
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
This bill increases and revises requirements for the earned income and child tax credits. It also makes similar revisions to the earned income tax credit for residents of Puerto Rico.
The bill authorizes the Department of the Treasury to regulate the practice of tax return preparers and impose sanctions upon preparers found to be incompetent or disreputable.
The Government Accountability Office must study and report on the sharing of information between Treasury and states regarding identification numbers issued to tax return preparers and minimum standards for preparers.
Cosponsors 45
Members who signed on, in the order they did. All signed on Apr 10, 2019.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-MN | Amy Klobuchar | Original | Apr 10, 2019 |
| I-ME | Angus S. King Jr. | Original | Apr 10, 2019 |
| D-MD | Benjamin L. Cardin | Original | Apr 10, 2019 |
| I-VT | Bernard Sanders | Original | Apr 10, 2019 |
| D-HI | Brian Schatz | Original | Apr 10, 2019 |
| D-NV | Catherine Cortez Masto | Original | Apr 10, 2019 |
| D-NY | Charles E. Schumer | Original | Apr 10, 2019 |
| D-MD | Chris Van Hollen | Original | Apr 10, 2019 |
| D-DE | Christopher A. Coons | Original | Apr 10, 2019 |
| D-CT | Christopher Murphy | Original | Apr 10, 2019 |
| D-NJ | Cory A. Booker | Original | Apr 10, 2019 |
| D-MI | Debbie Stabenow | Original | Apr 10, 2019 |
| D-CA | Dianne Feinstein | Original | Apr 10, 2019 |
| D-AL | Doug Jones | Original | Apr 10, 2019 |
| D-MA | Edward J. Markey | Original | Apr 10, 2019 |
| D-MA | Elizabeth Warren | Original | Apr 10, 2019 |
| D-MI | Gary C. Peters | Original | Apr 10, 2019 |
| D-RI | Jack Reed | Original | Apr 10, 2019 |
| D-NV | Jacky Rosen | Original | Apr 10, 2019 |
| D-NH | Jeanne Shaheen | Original | Apr 10, 2019 |
| D-OR | Jeff Merkley | Original | Apr 10, 2019 |
| D-WV | Joe Manchin III | Original | Apr 10, 2019 |
| D-MT | Jon Tester | Original | Apr 10, 2019 |
| D-CA | Kamala D. Harris | Original | Apr 10, 2019 |
| D-NY | Kirsten E. Gillibrand | Original | Apr 10, 2019 |
| D-NH | Margaret Wood Hassan | Original | Apr 10, 2019 |
| D-WA | Maria Cantwell | Original | Apr 10, 2019 |
| D-VA | Mark R. Warner | Original | Apr 10, 2019 |
| D-NM | Martin Heinrich | Original | Apr 10, 2019 |
| D-HI | Mazie K. Hirono | Original | Apr 10, 2019 |
| D-CO | Michael F. Bennet | Original | Apr 10, 2019 |
| D-VT | Patrick J. Leahy | Original | Apr 10, 2019 |
| D-WA | Patty Murray | Original | Apr 10, 2019 |
| D-CT | Richard Blumenthal | Original | Apr 10, 2019 |
| D-IL | Richard J. Durbin | Original | Apr 10, 2019 |
| D-NJ | Robert Menendez | Original | Apr 10, 2019 |
| D-PA | Robert P. Casey Jr. | Original | Apr 10, 2019 |
| D-OR | Ron Wyden | Original | Apr 10, 2019 |
| D-RI | Sheldon Whitehouse | Original | Apr 10, 2019 |
| D-WI | Tammy Baldwin | Original | Apr 10, 2019 |
| D-IL | Tammy Duckworth | Original | Apr 10, 2019 |
| D-DE | Thomas R. Carper | Original | Apr 10, 2019 |
| D-VA | Tim Kaine | Original | Apr 10, 2019 |
| D-MN | Tina Smith | Original | Apr 10, 2019 |
| D-NM | Tom Udall | Original | Apr 10, 2019 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Apr 10, 2019 |
Actions 2
Everything that happened, newest first.
- Apr 10, 2019Introduced in Senate
- Apr 10, 2019Read twice and referred to the Committee on Finance.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S3082 | Sherrod Brown D-OH | May 23, 2019 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
CRS reports 4
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 4
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| IN11610 | The “Childless” EITC: Temporary Expansion for 2021 Under the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) Archived | Insight | May 3, 2021 |
| R45971 | The Impact of the Federal Income Tax Code on Poverty | Report | Oct 19, 2020 |
| R46502 | The Child Tax Credit: Selected Legislative Proposals in the 116th Congress Archived | Report | Aug 28, 2020 |
| R46212 | Wage Inequality and the Stagnation of Earnings of Low-Wage Workers: Contributing Factors and Policy Options Archived | Report | Feb 5, 2020 |
Related bills 4
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1192 | Taxpayer Protection and Preparer Proficiency Act of 2019 | Related bill | Apr 11, 2019 |
| HR 3157 | Working Families Tax Relief Act of 2019 | Related bill | Jun 6, 2019 |
| HR 3330 | Taxpayer Protection and Preparer Proficiency Act of 2019 | Related bill | Jun 18, 2019 |
| HR 8501 | TEAMS Act | Related bill | Oct 1, 2020 |
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Administrative remedies
- Caribbean area
- Congressional oversight
- Department of the Treasury
- Employment taxes
- Fraud offenses and financial crimes
- Government information and archives
- Government studies and investigations
- Income tax credits
- Inflation and prices
- Intergovernmental relations
- Poverty and welfare assistance
- Puerto Rico
- State and local government operations
- State and local taxation
- Tax administration and collection, taxpayers
- Tax treatment of families
- Taxation
- U.S. territories and protectorates
- Wages and earnings
Text 1
Each version as it was printed, newest first.
- Apr 10, 2019Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.