PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in House · Jul 25, 2017
Enhancing Advancement, Reducing Noncompliance, and Improving Trust Act or the EARN IT Act
This bill amends the Internal Revenue Code to increase the Earned Income Tax Credit (EITC) for individuals with no qualifying children and to establish additional requirements for claiming the EITC and the child tax credit.
The bill modifies the EITC for individuals with no qualifying children by:
increasing the credit and phaseout percentages,
increasing the earned income and phaseout amounts,
reducing the minimum age to claim the credit, and
modifying the formula for inflation adjustments.
For a qualifying child to be taken into account for the EITC, a tax return must include a certification of the child's residency.
The bill prohibits the refundable portion of the child tax credit (commonly referred to as the additional child tax credit) from being claimed for a qualifying child unless the tax return includes a valid Social Security number for the child.
The bill increases from two to five years the disallowance period for taxpayers who improperly claim the EITC due to reckless or intentional disregard of rules and regulations.
People & committees
Rep. Coffman, Mike [R-CO-6] · R–CO
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.
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