H. R. 2681
IN THE HOUSE OF REPRESENTATIVES
May 25, 2017
Mr. Danny K. Davis of Illinois introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to increase the age range at which the earned income tax credit is allowed to former foster children and other individuals without qualifying children.
This Act may be cited as the
Foster EITC Act of 2017.
Increase in age range at which earned income tax credit allowable to former foster children and other individuals without qualifying children
Section 32(c)(1)(A)(ii)(II) of the Internal Revenue Code of 1986 is amended—
age 25 and inserting
age 21; and
age 65 and inserting
Expanding the EITC for certain former foster youth
Section 32(c)(1) of such Code is amended by adding at the end the following:
For purposes of subparagraph (A), the term
eligible individual shall include an individual who is a qualified foster youth.
Qualified foster youth defined
For purposes of clause (i), the term
qualified foster youth means an individual who—
has attained age 18 but not attained age 21 before the close of the taxable year, and
on or after attaining the age of 14 was placed in a foster family home by an agency of a State or a political subdivision thereof or by a qualified foster care placement agency (as defined by section 131(b)(3)).
The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.