,,ii  #aadth ,,congress  #ast ,session  
,s4 #bcbg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #ai1 
#bjae ,mr4 ,casey 7for himself1 ,mrs4   
,murray1 and ,ms4 ,warren7 introduced   
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to amend the      
,internal ,revenue ,act of #aihf to     
strengthen the earned income tax credit 
and expand eligibility for childless    
individuals and youth formerly in foster
 care4  #a4 ,short title  ,this ,act may
 be cited as the ,foster ,,eitc ,act of 
#bjae4  #b4 ,permanent extension of     
modifications to earned income tax      
credit  7a7 ,increase in credit         
percentage for families with #c or more 
children ,paragraph 7#a7 of section     
#cb7;b7 of the ,internal ,revenue ,code 
of #aihf is amended--  7#a7 by striking 
,the credit and inserting the following3
  7,a7 ,in general ,the credit  1 and   
7#b7 by adding at the end the following 
new subparagraph3  7,b7 ,increased      

credit percentage for families with #c  
or more qualifying children ,in the case
 of an eligible individual with #c or   
more qualifying children1 the table in  
subparagraph 7,a7 shall be applied by   
substituting #de for #dj in the second  
column thereof4  4  7b7 ,joint returns  
7#a7 ,in general ,subparagraph 7,b7 of  
section #cb7;b77#b7 of the ,internal    
,revenue ,code of #aihf is amended by   
striking #c1jjj and inserting #e1jjj44  
7#b7 ,inflation adjustments ,clause 7ii7
 of section #cb7;j77#a77;,b7 of such    
,code is amended--  7,a7 by striking    
#c1jjj and inserting #e1jjj1  7,b7 by   
striking subsection 7b77#b77;,b77iii7   
and inserting subsection 7b77#b77;,b71  
and  7,c7 by striking calendar year     
#bjjg and inserting calendar year #bjjh4
  7c7 ,conforming amendment ,section    
#cb7;b7of such ,code is amended by      
striking paragraph 7#c74  7d7 ,effective
 date ,the amendments made by this      
section shall apply to taxable years    
beginning after ,december #ca1 #bjad4   

#c4 ,strengthening the earned income tax
 credit  7a7 ,increased credit for      
individuals with no qualifying children 
7#a7 ,in general ,the table in          
subparagraph 7,a7 of section #cb7;b77#b7
 of the ,internal ,revenue ,code of     
#aihf is amended--  7,a7 by striking    
#d1bbj in the second column and         
inserting #h1hbj1 and  7,b7 by striking 
#e1bhj in the last column and inserting 
#aj1dbe4  7#b7 ,inflation adjustments   
,subparagraph 7,b7 of section           
#cb7;j77#a7 of the ,internal ,revenue   
,code of #aihf1 as amended by this ,act1
 is amended--  7,a7 in clause 7i7--  7i7
 by inserting 7except as provided in    
clause 7iii77 after 7b77#b77;,a71 and   
7ii7 by striking and at the end1 and    
7,b7 by adding at the end the following 
new clause3  7iii7 in the case of the   
#h1hbj and #aj1dbej amount in the table 
in subsection 7b77#b77;,a71 by          
substituting calendar year #bjaa for    
calendar year #aiib in subparagraph 7,b7
 of such section #a4  4  7b7 ,credit    

increase and reduction in phaseout for  
individuals with no children ,the table 
contained in section #cb7;b77#a77;,a7 of
 the ,internal ,revenue ,code of #aihf1 
as amended by this ,act1 is amended--   
7#a7 by striking #g4fe in the second    
column of the third row and inserting   
#ae4c1 and  7#b7 by striking #g4fe in   
the third column of the third row and   
inserting #ae4c4  7c7 ,lowering         
eligibility age for certain childless   
individuals and youth formerly in foster
 care  7#a7 ,in general ,subclause      
7,,ii7 of section #cb7;c77#a77;,a77ii7  
of the ,internal ,revenue ,code of #aihf
 is amended by striking age #be and     
inserting age #ba 7or1 in the case of   
youth formerly in foster care1 age #ah74
  7#b7 ,youth formerly in foster care   
,subsection 7c7 of section #cb of such  
,code is amended by adding at the end   
the following new subparagraph3  7,g7   
,youth formerly in foster care ,for     
purposes of subparagraph 7,a77ii77,,ii71
 the term youth formerly in foster care 

means an individual who was in foster   
care on or after the date that such     
individual attained #af years of age4  4
  7#c7 ,returns relating to youth in    
foster care  7,a7 ,in general ,subpart  
,b of part ,,iii of subchapter ,a of    
chapter #fa of the ,internal ,revenue   
,code of #aihf is amended by inserting  
after section #fjej,w the following new 
section3  #fjej,x4 ,returns relating to 
youth in foster care  7a7 ,requirement  
of reporting  7#a7 ,in general ,any     
,state1 local1 or tribal agency         
responsible for reporting data to the   
,adoption and ,foster ,care ,analysis   
and ,reporting ,system shall make a     
return1 at such times as the ,secretary 
may prescribe1 described in subsection  
7b7 with respect to any individual who  
is in foster care within the            
jurisdiction of such ,state1 locality1  
or tribe on or after the date that such 
individual attained #af years of age4   
7#b7 ,single return ,except as provided 
by the ,secretary1 a ,state1 local1 or  

tribal agency described in paragraph    
7#a7 which has made a return for an     
individual described in such paragraph  
shall not be required to make a return  
for such individual for any subsequent  
calendar year4  7b7 ,form and manner of 
returns ,a return is described in this  
subsection if such return-- 7#a7 is in  
such form as the ,secretary may         
prescribe1 and  7#b7 contains1 with     
respect to each individual described in 
subsection 7a77#a7-- 7,a7 the name1 date
 of birth1 and ,,tin of such individual1
  7,b7 the identification number        
assigned to such individual for purposes
 of the statewide or tribal automated   
child welfare information system1 and   
7,c7 such other information as the      
,secretary may prescribe4  7c7          
,statement ,to ,be furnished to         
individuals with respect to whom        
information is required  7#a7 ,in       
general ,every person required to make a
 return under subsection 7a7 shall      
furnish to each person whose name is    

required to be set forth in such return 
a written statement showing--  7,a7 the 
name and address of the person required 
to make such return and the phone number
 of the information contact for such    
person1 and  7,b7 the information       
required to be shown on the return with 
respect to such individual4  7#b7 ,date 
,the written statement required under   
paragraph 7#a7 shall be furnished on or 
before ,january #ca of the year         
following the calendar year for which   
the return under subsection 7a7 is      
required to be made4  4  7,b7           
,assessable penalties ,subparagraph 7,b7
 of section #fgbd7;d77#a7 of such ,code 
is amended-- 7i7 by redesignating       
clauses 7xxiv7 and 7xxv7 as clauses     
7xxv7 and 7xxvi71 respectively1 and     
7ii7 by inserting after clause 7xxiii7  
the following new clause3  7xxiv7       
section #fjej,x 7relating to returns    
relating to youth in foster care71  4   
7,c7 ,conforming amendment ,the table of
 sections for subpart ,b of part ,,iii  

of subchapter ,a of chapter #fa of such 
,code is amended by adding at the end   
the following new item3  ,sec4 #fjej,x4 
,returns relating to youth in foster    
care4  4  7d7 ,effective dates ,the     
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjad4  #d4 ,simplifying 
the earned income tax credit  7a7       
,modification of abandoned spouse rule  
7#a7 ,in general ,section #cb7;c77#a7 of
 the ,internal ,revenue ,code of #aihf1 
as amended by this ,act1 is amended by  
adding at the end the following new     
paragraph3  7,h7 ,certain married       
individuals living apart ,for purposes  
of this section1 an individual who--    
7i7 is married 7within the meaning of   
section #ggjc7;a77 and files a separate 
return for the taxable year1  7ii7 lives
 with a qualifying child of the         
individual for more than one-half of    
such taxable year1 and  7iii7 7,i7      
during the last #f months of such       
taxable year1 does not have the same    

principal place of abode as the         
individual's spouse1 or  7,,ii7 has a   
legally binding separation agreement    
with the individual's spouse and is not 
a member of the same household with the 
individual's spouse by the end of the   
taxable year1  shall not be considered  
as married4  4  7#b7 ,conforming        
amendments  7,a7 ,the last sentence of  
section #cb7;c77#a77;,a7 of the         
,internal ,revenue ,code of #aihf is    
amended by striking section #ggjc and   
inserting section #ggjc7;a74  7,b7      
,section #cb7;d7 of such ,code is       
amended by striking ,in the case of an  
individual who is married 7within the   
meaning of section #ggjc7 and inserting 
,in the case of an individual who is    
married 7within the meaning of section  
#ggjc7;a77 and is not described in      
subsection 7c77#a77;,h74  7b7           
,simplification of rules regarding      
presence of qualifying child  7#a7      
,taxpayer eligible for credit for worker
 without qualifying child if qualifying 

child claimed by another member of      
family ,section #cb7;c77#a7 of the      
,internal ,revenue ,code of #aihf1 as   
amended by this ,act1 is amended by     
adding at the end the following new     
paragraph3  7,i7 ,taxpayer eligible for 
credit for worker without qualifying    
child if qualifying child claimed by    
another member of family  7i7 ,general  
rule ,except as provided in clause 7ii71
 in the case of #b or more eligible     
individuals who may claim for such      
taxable year the same individual as a   
qualifying child1 if such individual is 
claimed as a qualifying child by such an
 eligible individual1 then any other    
such eligible individual who does not   
make such a claim of such child or of   
any other qualifying child may be       
considered an eligible individual       
without a qualifying child for purposes 
of the credit allowed under this section
 for such taxable year4  7ii7 ,exception
 if qualifying child claimed by parent  
,if an individual is claimed as a       

qualifying child for any taxable year by
 an eligible individual who is a parent 
of such child1 then no other custodial  
parent of such child who does not make  
such a claim of such child may be       
considered an eligible individual       
without a qualifying child for purposes 
of the credit allowed under this section
 for such taxable year4  4  7#b7        
,taxpayer eligible for credit for worker
 without qualifying child if qualifying 
children do not have valid social       
security number ,subparagraph 7,f7 of   
section #cb7;c77#a7 of the ,internal    
,revenue ,code of #aihf is amended to   
read as follows3  7,f7 ,individuals who 
do not include tin1 etc41 of any        
qualifying child ,in the case of any    
eligible individual who has one or more 
qualifying children1 if no qualifying   
child of such individual is taken into  
account under subsection 7b7 by reason  
of paragraph 7#c77;,d71 for purposes of 
the credit allowed under this section1  
such individual may be considered an    

eligible individual without a qualifying
 child4  4  7c7 ,effective dates ,the   
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjad4