,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #daag  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #bg1 #bjad   
,mr4 ,rangel introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to exp& ! e>n$    
income tax cr$it4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,,eitc = ,*ildless 
,work]s ,act ( #bjad4  #b4 ,age         
eligibility l[]$ to #ba  7a7 ,9 g5]al   
,subclause 7,,ii7 section               
#cb7;c77#a77;,a77ii7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
age #be & ins]t+ age #ba4  7b7          
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjac4  #c4   
,increase 9 *ildless e>n$ income tax    
cr$it  7a7 ,increase 9 cr$it p]c5tage & 
phase\t p]c5tage ,! table "u subp>agraph
 7,a7 ( section #cb7;b77#a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 #g4fe ea* place x appe>s & ins]t+      
#bc4ae4  7b7 ,increase 9 e>n$ income    

am\nt ,! table "u subp>agraph 7,a7 (    
section #cb7;b77#b7 ( su* ,code is am5d$
 by /rik+ #d1bbj & ins]t+ #f1dhj4  7c7  
,increase 9 phase\t am\nt ,! table "u   
subp>agraph 7,a7 ( section #cb7;b77#b7 (
 su* ,code is am5d$ by /rik+ #e1bhj &   
ins]t+ #af1fcj4  7d7 ,jo9t returns      
,clause 7i7 ( section #cb7;b77#c77;,b7 (
 su* ,code is am5d$ by ins]t+ 7#h1jjj 9 
! case ( an eligible individual ) no    
qualify+ *ildr57 aft] #e1jjj4  7e7      
,inflation adju/m5ts  7#a7 ,9 g5]al     
,subsection 7j7 ( section #cb ( su*     
,code is am5d$ by r$esignat+ p>agraph   
7#b7 z p>agraph 7#c7 & by ins]t+ aft]   
p>agraph 7#a7 ! foll[+ new p>agraph3    
7#b7 ,phase\t am\nt = individuals ) no  
*ildr5 ,9 ! case ( any taxable ye>      
beg9n+ aft] cal5d> ye> #bjad1 ! #f1dhj &
 #af1fcj doll> am\nts 9 subsection      
7b77#b77;,a7 %all be increas$ by an     
am\nt equal to--  7,a7 su* doll> am\nt1 
multipli$ by  7,b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! taxable ye> beg9s1   

det]m9$ by sub/itut+ cal5d> ye> #bjac = 
cal5d> ye> #aiib 9 subp>agraph 7,b7     
!re(4  4  7#b7 ,con=m+ am5dm5ts  7,a7   
,section #cb7;j77#a7 ( su* ,code is     
am5d$ by ins]t+ except z provid$ 9      
p>agraph 7#b7 be=e ea* ( ! doll> am\nts4
  7,b7 ,section #cb7;j77#b77;,a7 ( su*  
,code is am5d$ by ins]t+ or 7#b7 aft]   
p>agraph 7#a74  7f7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjac4  #d4 ,resid5ts ( non-mirror 
code ,unit$ ,/ates possessions eligible 
= e>n$ income tax cr$it  7a7 ,9 g5]al ,!
 ,secret>y ( ! ,treasury %all pay to ea*
 possession ( ! ,unit$ ,/ates :i* does n
 h a mirror code tax sy/em am\nts       
e/imat$ by ! ,secret>y ( ! ,treasury z  
be+ equal to ! aggregate b5efits t w\ld 
h be5 provid$ to resid5ts ( su*         
possession by reason ( section #cb ( !  
,int]nal ,rev5ue ,code ( #aihf 7z am5d$ 
by ?is ,act7 if a mirror code tax sy/em 
_h be5 9 effect 9 su* possession4 ,!    
prec$+ s5t5ce %all n apply ) respect to 

any possession ( ! ,unit$ ,/ates unless 
su* possession has a plan1 :i* has be5  
approv$ by ! ,secret>y ( ! ,treasury1 "u
 :i* su* possession w promptly di/ribute
 su* paym5ts to ! resid5ts ( su*        
possession4  7b7 ,coord9ation ) cr$it   
all[$ aga9/ ,unit$ ,/ates income tax ,no
 cr$it %all be all[$ aga9/ ,unit$ ,/ates
 income taxes = any taxable ye> "u      
section #cb ( su* ,code to any p]son :o 
is eligible = a paym5t "u a plan        
describ$ 9 subsection 7a7 ) respect to  
su* taxable ye>4  7c7 ,def9itions &     
special rule ,= purposes ( ?is section--
  7#a7 ,possession ( ! ,unit$ ,/ates ,! 
t]m possession ( ! ,unit$ ,/ates        
includes ! ,commonweal? ( ,pu]to ,rico &
 ! ,commonweal? ( ! ,nor!rn ,m>iana     
,isl&s4  7#b7 ,mirror code tax sy/em ,! 
t]m mirror code tax sy/em means1 )      
respect to any possession ( ! ,unit$    
,/ates1 ! income tax sy/em ( su*        
possession if ! income tax liability ( !
 resid5ts ( su* possession "u su* sy/em 
is det]m9$ by ref]5ce to ! income tax   

laws ( ! ,unit$ ,/ates z if su*         
possession 7 ! ,unit$ ,/ates4  7#c7     
,treatm5t ( paym5ts ,= purposes (       
section #acbd7;b77#b7 ( title #ca1      
,unit$ ,/ates ,code1 ! paym5ts "u ?is   
subsection %all be treat$ 9 ! same mann]
 z a refund due f ! cr$it all[$ "u      
section #cb ( ! ,int]nal ,rev5ue ,code (
 #aihf4  7d7 ,effective date ,?is       
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjac4