,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #daag  ,,in ,,the ,,house ,,of  
,,representatives  ,february #bg1 #bjad 
,mr4 ,rangel introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to expand the earned    
income tax credit4  #a4 ,short title    
,this ,act may be cited as the ,,eitc   
for ,childless ,workers ,act of #bjad4  
#b4 ,age eligibility lowered to #ba  7a7
 ,in general ,subclause 7,,ii7 section  
#cb7;c77#a77;,a77ii7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking age #be and inserting age #ba4 
7b7 ,effective date ,the amendment made 
by this section shall apply to taxable  
years beginning after ,december #ca1    
#bjac4  #c4 ,increase in childless      
earned income tax credit  7a7 ,increase 
in credit percentage and phaseout       
percentage ,the table under subparagraph
 7,a7 of section #cb7;b77#a7 of the     
,internal ,revenue ,code of #aihf is    

amended by striking #g4fe each place it 
appears and inserting #bc4ae4  7b7      
,increase in earned income amount ,the  
table under subparagraph 7,a7 of section
 #cb7;b77#b7 of such ,code is amended by
 striking #d1bbj and inserting #f1dhj4  
7c7 ,increase in phaseout amount ,the   
table under subparagraph 7,a7 of section
 #cb7;b77#b7 of such ,code is amended by
 striking #e1bhj and inserting #af1fcj4 
7d7 ,joint returns ,clause 7i7 of       
section #cb7;b77#c77;,b7 of such ,code  
is amended by inserting 7#h1jjj in the  
case of an eligible individual with no  
qualifying children7 after #e1jjj4  7e7 
,inflation adjustments  7#a7 ,in general
 ,subsection 7j7 of section #cb of such 
,code is amended by redesignating       
paragraph 7#b7 as paragraph 7#c7 and by 
inserting after paragraph 7#a7 the      
following new paragraph3  7#b7 ,phaseout
 amount for individuals with no children
 ,in the case of any taxable year       
beginning after calendar year #bjad1 the
 #f1dhj and #af1fcj dollar amounts in   

subsection 7b77#b77;,a7 shall be        
increased by an amount equal to--  7,a7 
such dollar amount1 multiplied by  7,b7 
the cost-of-living adjustment determined
 under section #a7;f77#c7 for the       
calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjac for calendar year   
#aiib in subparagraph 7,b7 thereof4  4  
7#b7 ,conforming amendments  7,a7       
,section #cb7;j77#a7 of such ,code is   
amended by inserting except as provided 
in paragraph 7#b7 before each of the    
dollar amounts4  7,b7 ,section          
#cb7;j77#b77;,a7 of such ,code is       
amended by inserting or 7#b7 after      
paragraph 7#a74  7f7 ,effective date    
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjac4  #d4        
,residents of non-mirror code ,united   
,states possessions eligible for earned 
income tax credit  7a7 ,in general ,the 
,secretary of the ,treasury shall pay to
 each possession of the ,united ,states 

which does not have a mirror code tax   
system amounts estimated by the         
,secretary of the ,treasury as being    
equal to the aggregate benefits that    
would have been provided to residents of
 such possession by reason of section   
#cb of the ,internal ,revenue ,code of  
#aihf 7as amended by this ,act7 if a    
mirror code tax system had been in      
effect in such possession4 ,the         
preceding sentence shall not apply with 
respect to any possession of the ,united
 ,states unless such possession has a   
plan1 which has been approved by the    
,secretary of the ,treasury1 under which
 such possession will promptly          
distribute such payments to the         
residents of such possession4  7b7      
,coordination with credit allowed       
against ,united ,states income tax ,no  
credit shall be allowed against ,united 
,states income taxes for any taxable    
year under section #cb of such ,code to 
any person who is eligible for a payment
 under a plan described in subsection   

7a7 with respect to such taxable year4  
7c7 ,definitions and special rule ,for  
purposes of this section--  7#a7        
,possession of the ,united ,states ,the 
term possession of the ,united ,states  
includes the ,commonwealth of ,puerto   
,rico and the ,commonwealth of the      
,northern ,mariana ,islands4  7#b7      
,mirror code tax system ,the term mirror
 code tax system means1 with respect to 
any possession of the ,united ,states1  
the income tax system of such possession
 if the income tax liability of the     
residents of such possession under such 
system is determined by reference to the
 income tax laws of the ,united ,states 
as if such possession were the ,united  
,states4  7#c7 ,treatment of payments   
,for purposes of section #acbd7;b77#b7  
of title #ca1 ,united ,states ,code1 the
 payments under this subsection shall be
 treated in the same manner as a refund 
due from the credit allowed under       
section #cb of the ,internal ,revenue   
,code of #aihf4  7d7 ,effective date    

,this section shall apply to taxable    
years beginning after ,december #ca1    
#bjac4