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I
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Tax Fairness for All
4
Families Act of 2019’’.
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SEC. 2. INCREASED EARNED INCOME CREDIT FOR FAMI-
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LIES WITH MORE THAN 3 CHILDREN.
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(a) IN GENERAL.—Paragraph (1) of section 32(b) of
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the Internal Revenue Code of 1986 is amended to read
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as follows:
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•HR 2273 IH
‘‘(1) PERCENTAGES.—For purposes of sub-
1
section (a)—
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‘‘In the case of an eligible individual with:
The
credit
percentage is:
The
phaseout
percentage is:
1 qualifying child ............................................
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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
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this section shall apply to taxable years beginning after
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December 31, 2018.
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