[20211213]IN11825_参议院财政委员会《重建更好法案》文本中的所得税抵免（EITC）：汇总表 .pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Earned Income Tax Credit (EITC) in the Senate Finance Committee Text of the Build Back Better Act: Summary Table December 13, 2021 On December 11, 2021, the Senate Finance Committee released updated text of the committees provisions in the Build Back Better Act (BBBA; H.R. 5376). This updated text of the BBBA would extend the 2021 expansion of the earned income tax credit (EITC) for taxpayers without qualifying children for one year2022. The EITC for taxpayers with qualifying children generally would not be modified by BBBA. With respect to the EITC provisions, the updated Finance Committee text is identical to the House-passed BBBA. The EITC for taxpayers without qualifying children is sometimes referred to as the “childless” EITC. The term “childless,” however, may be misleading. While childless EITC recipients include those who do not have any children, they may also include workers who do have children, but not children that the taxpayer can claim for the EITC (e.g., they may have noncustodial children, live with children for less than six months of a year, or live with nonbiological children they