S.1138 - A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.116th Congress (2019-2020) |
|Sponsor:||Sen. Brown, Sherrod [D-OH] (Introduced 04/10/2019)|
|Committees:||Senate - Finance|
|Latest Action:||Senate - 04/10/2019 Read twice and referred to the Committee on Finance. (All Actions)|
This bill has the status Introduced
Here are the steps for Status of Legislation:
- Passed Senate
- Passed House
- To President
- Became Law
Summary: S.1138 — 116th Congress (2019-2020)All Information (Except Text)
Introduced in Senate (04/10/2019)
This bill increases and revises requirements for the earned income and child tax credits. It also makes similar revisions to the earned income tax credit for residents of Puerto Rico.
The bill authorizes the Department of the Treasury to regulate the practice of tax return preparers and impose sanctions upon preparers found to be incompetent or disreputable.
The Government Accountability Office must study and report on the sharing of information between Treasury and states regarding identification numbers issued to tax return preparers and minimum standards for preparers.