Introduced in House

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2800 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 2800

   To amend the Internal Revenue Code of 1986 to increase the earned 
               income tax credit, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 9, 2025

 Mr. Vasquez introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to increase the earned 
               income tax credit, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Boost the Middle Class Act''.

SEC. 2. INCREASING EARNED INCOME TAX CREDIT.

    (a) Increasing Earned Income Amounts and Phaseout Amounts.--
            (1) Earned income amounts.--The table contained in section 
        32(b)(2)(A) of such Code is amended--
                    (A) by striking ``6,330'' and inserting ``13,629'',
                    (B) by striking ``8,890'' and inserting ``19,140'', 
                and
                    (C) by striking ``4,220'' and inserting ``9,086''.
            (2) Phaseout amounts.--The table contained in section 
        32(b)(2)(A) of such Code, as amended by paragraph (1), is 
        amended--
                    (A) by striking ``11,610'' and inserting 
                ``24,992'',
                    (B) by striking ``11,610'' and inserting 
                ``24,992'', and
                    (C) by striking ``5,280'' and inserting ``11,363''.
    (b) Increasing Phaseout Amounts for Married Individuals Filing 
Jointly.--Section 32(b)(2)(B) of such Code is amended by striking 
``5,000'' and inserting ``7,612''.
    (c) Inflation Adjustments.--Section 32(j)(1) of such Code is 
amended--
            (1) in the matter preceding subparagraph (A), by striking 
        ``2015'' and inserting ``2026'', and
            (2) in subparagraph (B)--
                    (A) by striking ``1995'' and inserting ``2025'', 
                and
                    (B) by striking ``2008'' and inserting ``2025''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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