Boost the Middle Class Act

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