[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2273 Introduced in House (IH)]

<DOC>






116th CONGRESS
  1st Session
                                H. R. 2273

 To amend the Internal Revenue Code of 1986 to provide an increasingly 
  larger earned income credit for families with more than 3 children.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 10, 2019

  Mr. Nadler introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide an increasingly 
  larger earned income credit for families with more than 3 children.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Fairness for All Families Act of 
2019''.

SEC. 2. INCREASED EARNED INCOME CREDIT FOR FAMILIES WITH MORE THAN 3 
              CHILDREN.

    (a) In General.--Paragraph (1) of section 32(b) of the Internal 
Revenue Code of 1986 is amended to read as follows:
            ``(1) Percentages.--For purposes of subsection (a)--


------------------------------------------------------------------------
 ``In the case of an eligible individual    The  credit    The phaseout
                  with:                   percentage is:  percentage is:
------------------------------------------------------------------------
1 qualifying child......................              34           15.98
2 qualifying children...................              40           21.06
3 qualifying children...................              45           21.06
4 qualifying children...................              50           21.06
5 qualifying children...................              55           21.06
6 qualifying children...................              60           21.06
7 or more qualifying children...........              65           21.06
No qualifying children..................            7.65         7.65''.
------------------------------------------------------------------------

    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2018.
                                 <all>