,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cedb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #ai1    
#bjbj,mr4 ,brown 7for himself and ,mr4  
,cassidy7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,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