[20220124]IN11843_扩大无子女EITC和婚姻惩罚.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Expanded Childless EITC and Marriage Penalties January 24, 2022 The American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) temporarily expanded the Earned Income Tax Credit (EITC) for workers with no qualifying children for 2021. (Qualifying children for the EITC are generally children related to the taxpayer who live with them for more than half the year, in addition to meeting other requirements.) The Build Back Better Act (BBBA; H.R. 5376)both the House-passed version and the text from the Senate Finance Committee, released December 11proposes extending this temporary expansion for one additional year, 2022. The EITC for workers without qualifying children is generally referred to as the childless EITC. The term “childless,” however, may be misleading. Workers without qualifying children may have noncustodial children, live with children for less than six months of a year, or live with nonbiological children they cannot claim for the credit. Research has found that EITC receipt reduces poverty among low-income workers with children, and may also encourage some parents to enter the workforce. Proponent