,,ii  #aad? ,,congress  #a/ ,session    
,s4 #bcbg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #ai1 #bjae    
,mr4 ,casey 7= himself1 ,mrs4 ,murray1 &
 ,ms4 ,w>r57 introduc$ ! foll[+ bill2   
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,act ( #aihf to 
/r5g!n ! e>n$ income tax cr$it & exp&   
eligibility = *ildless individuals & y\?
 =m]ly 9 fo/] c>e4  #a4 ,%ort title     
,?is ,act may be cit$ z ! ,fo/] ,,eitc  
,act ( #bjae4  #b4 ,p]man5t ext5sion (  
modifications to e>n$ income tax cr$it  
7a7 ,increase 9 cr$it p]c5tage =        
families ) #c or m *ildr5 ,p>agraph 7#a7
 ( section #cb7;b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$--  7#a7 by /rik+ 
,! cr$it & ins]t+ ! foll[+3  7,a7 ,9    
g5]al ,! cr$it  1 &  7#b7 by add+ at !  
end ! foll[+ new subp>agraph3  7,b7     
,increas$ cr$it p]c5tage = families ) #c
 or m qualify+ *ildr5 ,9 ! case ( an    
eligible individual ) #c or m qualify+  
*ildr51 ! table 9 subp>agraph 7,a7 %all 

be appli$ by sub/itut+ #de = #dj 9 !    
second column !re(4  4  7b7 ,jo9t       
returns  7#a7 ,9 g5]al ,subp>agraph 7,b7
 ( section #cb7;b77#b7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#c1jjj & ins]t+ #e1jjj44  7#b7          
,inflation adju/m5ts ,clause 7ii7 (     
section #cb7;j77#a77;,b7 ( su* ,code is 
am5d$--  7,a7 by /rik+ #c1jjj & ins]t+  
#e1jjj1  7,b7 by /rik+ subsection       
7b77#b77;,b77iii7 & ins]t+ subsection   
7b77#b77;,b71 &  7,c7 by /rik+ cal5d>   
ye> #bjjg & ins]t+ cal5d> ye> #bjjh4    
7c7 ,con=m+ am5dm5t ,section #cb7;b7(   
su* ,code is am5d$ by /rik+ p>agraph    
7#c74  7d7 ,effective date ,! am5dm5ts  
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjad4  #c4 ,/r5g!n+ ! e>n$ income tax  
cr$it  7a7 ,increas$ cr$it = individuals
 ) no qualify+ *ildr5  7#a7 ,9 g5]al ,! 
table 9 subp>agraph 7,a7 ( section      
#cb7;b77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$--  7,a7 by /rik+ #d1bbj 
9 ! second column & ins]t+ #h1hbj1 &    

7,b7 by /rik+ #e1bhj 9 ! la/ column &   
ins]t+ #aj1dbe4  7#b7 ,inflation        
adju/m5ts ,subp>agraph 7,b7 ( section   
#cb7;j77#a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf1 z am5d$ by ?is ,act1 is am5d$-- 
7,a7 9 clause 7i7--  7i7 by ins]t+      
7except z provid$ 9 clause 7iii77 aft]  
7b77#b77;,a71 &  7ii7 by /rik+ & at !   
end1 &  7,b7 by add+ at ! end ! foll[+  
new clause3  7iii7 9 ! case ( ! #h1hbj &
 #aj1dbej am\nt 9 ! table 9 subsection  
7b77#b77;,a71 by sub/itut+ cal5d> ye>   
#bjaa = cal5d> ye> #aiib 9 subp>agraph  
7,b7 ( su* section #a4  4  7b7 ,cr$it   
increase & r$uction 9 phase\t =         
individuals ) no *ildr5 ,! table conta9$
 9 section #cb7;b77#a77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z am5d$ by ?is  
,act1 is am5d$--  7#a7 by /rik+ #g4fe 9 
! second column ( ! ?ird r[ & ins]t+    
#ae4c1 &  7#b7 by /rik+ #g4fe 9 ! ?ird  
column ( ! ?ird r[ & ins]t+ #ae4c4  7c7 
,l[]+ eligibility age = c]ta9 *ildless  
individuals & y\? =m]ly 9 fo/] c>e  7#a7
 ,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 #ba 7or1 9 ! case (
 y\? =m]ly 9 fo/] c>e1 age #ah74  7#b7  
,y\? =m]ly 9 fo/] c>e ,subsection 7c7 ( 
section #cb ( su* ,code is am5d$ by add+
 at ! end ! foll[+ new subp>agraph3     
7,g7 ,y\? =m]ly 9 fo/] c>e ,= purposes (
 subp>agraph 7,a77ii77,,ii71 ! t]m y\?  
=m]ly 9 fo/] c>e means an individual :o 
0 9 fo/] c>e on or aft] ! date t su*    
individual atta9$ #af ye>s ( age4  4    
7#c7 ,returns relat+ to y\? 9 fo/] c>e  
7,a7 ,9 g5]al ,subp>t ,b ( "p ,,iii (   
sub*apt] ,a ( *apt] #fa ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #fjej,w ! foll[+ new      
section3  #fjej,x4 ,returns relat+ to   
y\? 9 fo/] c>e  7a7 ,requirem5t (       
report+  7#a7 ,9 g5]al ,any ,/ate1      
local1 or tribal ag5cy responsible =    
report+ data to ! ,adoption & ,fo/] ,c>e
 ,analysis & ,report+ ,sy/em %all make a
 return1 at su* times z ! ,secret>y may 
prescribe1 describ$ 9 subsection 7b7 )  

respect to any individual :o is 9 fo/]  
c>e )9 ! jurisdiction ( su* ,/ate1      
locality1 or tribe on or aft] ! date t  
su* individual atta9$ #af ye>s ( age4   
7#b7 ,s+le return ,except z provid$ by !
 ,secret>y1 a ,/ate1 local1 or tribal   
ag5cy describ$ 9 p>agraph 7#a7 :i* has  
made a return = an individual describ$ 9
 su* p>agraph %all n be requir$ to make 
a return = su* individual = any         
subsequ5t cal5d> ye>4  7b7 ,=m & mann] (
 returns ,a return is describ$ 9 ?is    
subsection if su* return-- 7#a7 is 9 su*
 =m z ! ,secret>y may prescribe1 &  7#b7
 conta9s1 ) respect to ea* individual   
describ$ 9 subsection 7a77#a7-- 7,a7 !  
"n1 date ( bir?1 & ,,t9 ( su*           
individual1  7,b7 ! id5tification numb] 
assign$ to su* individual = purposes ( !
 /atewide or tribal automat$ *ild welf>e
 in=mation sy/em1 &  7,c7 su* o!r       
in=mation z ! ,secret>y may prescribe4  
7c7 ,/atem5t ,to ,be furni%$ to         
individuals ) respect to :om in=mation  
is requir$  7#a7 ,9 g5]al ,e p]son      

requir$ to make a return "u subsection  
7a7 %all furni% to ea* p]son ^: "n is   
requir$ to be set =? 9 su* return a     
writt5 /atem5t %[+--  7,a7 ! "n &       
address ( ! p]son requir$ to make su*   
return & ! phone numb] ( ! in=mation    
contact = su* p]son1 &  7,b7 ! in=mation
 requir$ to be %[n on ! return ) respect
 to su* individual4  7#b7 ,date ,!      
writt5 /atem5t requir$ "u p>agraph 7#a7 
%all be furni%$ on or be=e ,janu>y #ca (
 ! ye> foll[+ ! cal5d> ye> = :i* !      
return "u subsection 7a7 is requir$ to  
be made4  4  7,b7 ,assessable p5alties  
,subp>agraph 7,b7 ( section             
#fgbd7;d77#a7 ( su* ,code is am5d$-- 7i7
 by r$esignat+ clauses 7xxiv7 & 7xxv7 z 
clauses 7xxv7 & 7xxvi71 respectively1 & 
7ii7 by ins]t+ aft] clause 7xxiii7 !    
foll[+ new clause3  7xxiv7 section      
#fjej,x 7relat+ to returns relat+ to y\?
 9 fo/] c>e71  4  7,c7 ,con=m+ am5dm5t  
,! table ( sections = subp>t ,b ( "p    
,,iii ( sub*apt] ,a ( *apt] #fa ( su*   
,code is am5d$ by add+ at ! end ! foll[+

 new item3  ,sec4 #fjej,x4 ,returns     
relat+ to y\? 9 fo/] c>e4  4  7d7       
,effective dates ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s     
beg9n+ aft] ,decemb] #ca1 #bjad4  #d4   
,simplify+ ! e>n$ income tax cr$it  7a7 
,modification ( ab&on$ sp\se rule  7#a7 
,9 g5]al ,section #cb7;c77#a7 ( !       
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by ?is ,act1 is am5d$ by add+ at ! end !
 foll[+ new p>agraph3  7,h7 ,c]ta9 m>ri$
 individuals liv+ ap>t ,= purposes ( ?is
 section1 an individual :o--  7i7 is    
m>ri$ 7)9 ! mean+ ( section #ggjc7;a77 &
 files a sep>ate return = ! taxable ye>1
  7ii7 lives ) a qualify+ *ild ( !      
individual = m ?an "o-half ( su* taxable
 ye>1 &  7iii7 7,i7 dur+ ! la/ #f mon?s 
( su* taxable ye>1 does n h ! same      
pr9cipal place ( abode z ! individual's 
sp\se1 or  7,,ii7 has a legally b9d+    
sep>ation agreem5t ) ! individual's     
sp\se & is n a memb] ( ! same h\sehold )
 ! individual's sp\se by ! end ( !      
taxable ye>1  %all n be consid]$ z      

m>ri$4  4  7#b7 ,con=m+ am5dm5ts  7,a7  
,! la/ s5t5ce ( section #cb7;c77#a77;,a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ section #ggjc & ins]t+   
section #ggjc7;a74  7,b7 ,section       
#cb7;d7 ( su* ,code is am5d$ by /rik+ ,9
 ! case ( an individual :o is m>ri$ 7)9 
! mean+ ( section #ggjc7 & ins]t+ ,9 !  
case ( an individual :o is m>ri$ 7)9 !  
mean+ ( section #ggjc7;a77 & is n       
describ$ 9 subsection 7c77#a77;,h74  7b7
 ,simplification ( rules reg>d+ pres5ce 
( qualify+ *ild  7#a7 ,taxpay] eligible 
= cr$it = work] )\t qualify+ *ild if    
qualify+ *ild claim$ by ano!r memb] (   
family ,section #cb7;c77#a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z am5d$ by ?is  
,act1 is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7,i7 ,taxpay] eligible =
 cr$it = work] )\t qualify+ *ild if     
qualify+ *ild claim$ by ano!r memb] (   
family  7i7 ,g5]al rule ,except z       
provid$ 9 clause 7ii71 9 ! case ( #b or 
m eligible individuals :o may claim =   
su* taxable ye> ! same individual z a   

qualify+ *ild1 if su* individual is     
claim$ z a qualify+ *ild by su* an      
eligible individual1 !n any o!r su*     
eligible individual :o does n make su* a
 claim ( su* *ild or ( any o!r qualify+ 
*ild may be consid]$ an eligible        
individual )\t a qualify+ *ild =        
purposes ( ! cr$it all[$ "u ?is section 
= su* taxable ye>4  7ii7 ,exception if  
qualify+ *ild claim$ by p>5t ,if an     
individual is claim$ z a qualify+ *ild =
 any taxable ye> by an eligible         
individual :o is a p>5t ( su* *ild1 !n  
no o!r cu/odial p>5t ( su* *ild :o does 
n make su* a claim ( su* *ild may be    
consid]$ an eligible individual )\t a   
qualify+ *ild = purposes ( ! cr$it all[$
 "u ?is section = su* taxable ye>4  4   
7#b7 ,taxpay] eligible = cr$it = work]  
)\t qualify+ *ild if qualify+ *ildr5 d n
 h valid social security numb]          
,subp>agraph 7,f7 ( section #cb7;c77#a7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ to read z foll[s3  7,f7           
,individuals :o d n include t91 etc41 ( 

any qualify+ *ild ,9 ! case ( any       
eligible individual :o has "o or m      
qualify+ *ildr51 if no qualify+ *ild (  
su* individual is tak5 into acc\nt "u   
subsection 7b7 by reason ( p>agraph     
7#c77;,d71 = purposes ( ! cr$it all[$ "u
 ?is section1 su* individual may be     
consid]$ an eligible individual )\t a   
qualify+ *ild4  4  7c7 ,effective dates 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjad4