1、CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Earned Income Tax Credit (EITC) in the House-Passed Build Back Better Act: Summary Table December 13, 2021 On November 19, 2021, the House passed the Build Back Better Act (BBBA; H.R. 5376). BBBA would extend the 2021
2、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. The EITC for taxpayers without qualifying children is sometimes referred to as the “childless” EITC. T
3、he 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 fo
4、r less than six months of a year, or live with nonbiological children they cannot claim for the credit). The EITC was only available to low-income workers with qualifying children when it was enacted in the mid-1970s. The credit was expanded to include taxpayers without qualifying children in 1993 a
