WRCR Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2338 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2338 To amend the Internal Revenue Code of 1986 to expand and improve the earned income tax credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 25, 2025 Ms. Moore of Wisconsin (for herself, Ms. Chu, Mr. Davis of Illinois, Mr. Gomez, Ms. Pingree, Ms. Norton, Ms. Tlaib, Ms. Scanlon, Mr. Khanna, and Ms. Jayapal) 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 expand and improve the earned income tax credit. 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 ``Worker Relief and Credit Reform Act of 2025'' or as the ``WRCR Act of 2025''. SEC. 2. EXPANSION AND IMPROVEMENT OF EARNED INCOME TAX CREDIT. (a) Application to Students.-- (1) In general.--Section 32(c)(1)(A)(i) of the Internal Revenue Code of 1986 is amended by inserting ``who is a qualifying student or'' after ``any individual''. (2) Qualifying student.--Section 32(c) of such Code is amended by redesignating paragraph (4) as paragraph (5) and inserting after paragraph (3) the following new paragraph: ``(4) Qualifying student.-- ``(A) In general.--The term `qualifying student' means, with respect to any taxable year, any individual who-- ``(i) is an eligible student (as defined in section 25A(b)(3)) with respect to at least one academic period beginning during such taxable year, ``(ii) either-- ``(I) qualifies for a Federal Pell Grant with respect to such academic period, or ``(II) meets the requirements of subparagraph (B) or (C) for the taxable year, and ``(iii) is not a dependent for whom a deduction is allowable under