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H.R. 5271 (116th): WRCR Act of 2019


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Nov 26, 2019.


Worker Relief and Credit Reform Act of 2019 or the WRCR Act of 2019

This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to (1) make the credit available to certain students, (2) modify the age requirement for the credit, (3) include care-giving and learning as compensated work for purposes of the credit, (4) revise the definition of "qualifying dependents" eligible for the credit, (5) increase the credit for certain unmarried individuals with two or more qualifying children, and (6) require the Internal Revenue Service (IRS) to establish a program for making direct advance monthly payments of the credit to eligible taxpayers.

The bill directs the IRS to establish a program to educate taxpayers about the availability of the earned income tax credit and the advance monthly payments of such credit.