,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fgfb  ,,in ,,the ,,house ,,of  
,,representatives  ,may #h1 #bjbj,mr4   
,higgins of ,new ,york 7for himself and 
,mr4 ,kelly of ,pennsylvania7 introduced
 the following bill2 which was referred 
to the ,committee on ,ways and ,means   
,a ,,bill  ,to provide ,,covid-#ai      
related assistance through a special    
earned income rule for purposes of the  
refundable child and earned income      
credits for taxable year #bjbj4  #a4    
,short title ,this ,act may be cited as 
the ,,covid-#ai ,earned ,income ,act4   
#b4 ,special rule for determining earned
 income  7a7 ,in general ,if the earned 
income 7as defined in section           
#cb7;c77#b7 of the ,internal ,revenue   
,code of #aihf7 of a taxpayer for the   
applicable taxable year is less than the
 earned income 7as so defined7 of the   
taxpayer for the preceding taxable year1
 the credits allowed under sections     
#bd7;d7 and #cb of the ,internal        
,revenue ,code of #aihf may1 at the     

election of the taxpayer1 be determined 
by substituting-- 7#a7 such earned      
income for the preceding taxable year2  
for  7#b7 such earned income for the    
applicable taxable year4  7b7           
,applicable taxable year ,for purposes  
of this section1 the term applicable    
taxable year means taxable year #bjbj4