,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #ccgi  ,,in ,,the ,,house ,,of  
,,representatives  ,july #be1 #bjag,mr4 
,coffman 7for himself1 ,mr4 ,cicilline1 
,mr4 ,faso1 and ,mr4 ,takano7 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 provide for  
an increase in the earned income tax    
credit for individuals with no          
qualifying children1 and for other      
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,enhancing          
,advancement1 ,reducing ,noncompliance1 
and ,improving ,trust ,act or the ,,earn
 ,,it ,act4  #b4 ,increase in earned    
income credit for individuals with no   
qualifying children  7a7 ,percentages   
,the table in section #cb7;b77#a7 of the
 ,internal ,revenue ,code of #aihf is   
amended by striking #g4fe both places it
 appears and inserting #ae4c4  7b7      
,earned income and phaseout amounts ,the
 table in section #cb7;b77#b7 of such   

,code is amended-- 7#a7 by striking     
#d1bbj and inserting #f1egj2 and  7#b7  
by striking #e1bhj and inserting        
#aa1ejj4  7c7 ,reduction in minimum age 
,section #cb7;c77#a77;,a77ii77,,ii7 of  
such ,code is amended by striking age   
#be and inserting age #ba4  7d7         
,inflation adjustments ,section         
#cb7;j77#a77;,b7 of such ,code is       
amended-- 7#a7 in clause 7i7 by         
inserting except as provided in clause  
7iii71 before in the case of2  7#b7 by  
striking and at the end of clause 7i72  
7#c7 by striking the period at the end  
of clause 7ii7 and inserting 1 and2 and 
7#d7 by adding after clause 7ii7 the    
following3  7iii7 in the case of the    
#f1egj and the #aa1ejj amounts in       
subsection 7b77#b77;,b71 by substituting
 8calendar year #bjag0 for 8calendar    
year #aiib0 in subparagraph 7,b7 of such
 section #a4  4  7e7 ,effective date    
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjag4  #c4        

,certification of child residency  7a7  
,in general ,section #cb7;c77#c7 of the 
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following3  7,e7 ,residency             
certification requirement ,a qualifying 
child shall not be taken into account   
under subsection 7b7 unless the taxpayer
 includes on the return of tax for the  
taxable year a certification of the same
 principal place of abode as the        
taxpayer with respect to whom the       
determination under section             
#aeb7;c77#a77;,b7 is made4 ,such        
certification shall be supported by     
proof1 such as letters1 records1 or     
affidavits1 in a manner substantially   
similar to the procedures for tax years 
#bjjc to #bjje of a similar requirement 
that the ,secretary used for the study  
entitled ,,irs ,earned ,income ,tax     
,credit 7,,eitc7 ,initiatives--,report  
on ,qualifying ,child ,residency        
,certification1 ,filing ,status1 and    
,automated ,underreporter ,tests        

7#bjjh74  4  7b7 ,effective date ,the   
amendment made by subsection 7a7 shall  
apply to taxable years beginning after  
,december #ca1 #bjag4  #d4 ,social      
security number required to claim       
additional child tax credit  7a7 ,in    
general ,section #bd7;e77#a7 of the     
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following3 ,no increase in credits shall
 be allowed under subpart ,c by reason  
of subsection 7d7 of this section with  
respect to any qualifying child for whom
 the taxpayer fails to include a valid  
social security number on such return4  
7b7 ,effective date ,the amendment made 
by subsection 7a7 shall apply to taxable
 years beginning after ,december #ca1   
#bjag4  #e4 ,expansion of disallowance  
period for taxpayers who improperly     
claim ,,eitc based on reckless or       
intentional disregard of the rules  7a7 
,in general ,section #cb7k77#a77;,b77ii7
 of such ,code is amended by striking #b
 taxable years and inserting #e taxable 

years4  7b7 ,effective date ,the        
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjag4