,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #bhih  ,,in ,,the ,,house ,,of  
,,representatives  ,april #aj1          
#bjbe,mrs4 ,sykes 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 establish a permanent
 lookback provision with respect to the 
,earned ,income ,credit4  #a4 ,short    
title ,this ,act may be cited as the    
,,eitc ,lookback ,act4  #b4 ,earned     
income credit lookback  7a7 ,in general 
,section #cb of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new subsection3   
7o7 ,lookback ,if the earned income of  
the taxpayer for the taxable year is    
less than the earned income of the      
taxpayer for the preceding taxable year1
 the credit allowed under subsection 7a7
 may1 at the election of the taxpayer1  
be determined by substituting-- 7#a7    
such earned income for the preceding    
taxable year1 for  7#b7 such earned     

income for the taxable year4  4  7b7    
,effective date ,the amendment made by  
this section shall apply to             
determinations made with respect to     
taxable years beginning after ,december 
#ca1 #bjbd4