[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5689 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 5689

     To amend the Internal Revenue Code of 1986 to modify the age 
      limitations on eligibility for the earned income tax credit.


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 26, 2023

 Ms. Chu (for herself, Ms. Moore of Wisconsin, Mr. Evans, Mr. Kildee, 
    Mr. Higgins of New York, Mr. Gomez, Ms. Sewell, and Mrs. Watson 
   Coleman) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to modify the age 
      limitations on eligibility for the earned income tax credit.

    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 ``EITC Age Parity Act of 2023''.

SEC. 2. MODIFICATION OF AGE LIMITATIONS ON ELIGIBILITY FOR THE EARNED 
              INCOME TAX CREDIT.

    (a) In General.--Section 32(c)(1)(A)(ii)(II) of the Internal 
Revenue Code of 1986 is amended by striking ``has attained age 25 but 
not attained age 65'' and inserting ``has attained age 18''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2023.
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