Ask AI
S. 3542

COVID-19 Earned Income Act

COVID-19 Earned Income Act

This bill sets forth a special rule for determining the amount of the earned income tax credit and the refundable portion of the child tax credit. Specifically, the bill allows a taxpayer to use the earned income of the preceding taxable year in computing such credits if such income is greater than the income for the current taxable year (i..e., 2020).

Read twice and referred to the Committee on Finance.

Sen. Brown, Sherrod [D-OH](D-OH)Sponsor
1 cosponsor1 R
1cosponsors1committees2actions2related bills4subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

COVID-19 Earned Income Act — Informed