To require the Internal Revenue Service to conduct a study on the earned income tax credit pre-certification program.
What it does: Adds SEC. 205. STUDY ON EARNED INCOME TAX CREDIT CERTIFICATION PROGRAM on page 70, between lines 17 and 18
Sen. Mary L. Landrieu (D-LA)Adds SEC. 205. STUDY ON EARNED INCOME TAX CREDIT CERTIFICATION PROGRAM on page 70, between lines 17 and 18
Adds a sectionPrinted pageInserted: SEC. 205. STUDY ON EARNED INCOME TAX CREDIT CERTIFICATION PROGRAM.
Inserted: (a) Study.--The Internal Revenue Service shall conduct a study, as a part of any program that requires certification (including pre-certification) in order to claim the earned income tax credit under section 32 of the Internal Revenue Code of 1986, on the following matters:
Inserted: (1) The costs (in time and money) incurred by the participants in the program.
Inserted: (2) The administrative costs incurred by the Internal Revenue Service in operating the program.
Inserted: (3) The percentage of individuals included in the program who were not certified for the credit, including the percentage of individuals who were not certified due to--
Inserted: (A) ineligibility for the credit; and
Inserted: (B) failure to complete the requirements for certification.
Inserted: (4) The percentage of individuals to whom paragraph (3)(B) applies who were--
Inserted: (A) otherwise eligible for the credit; and
Inserted: (B) otherwise ineligible for the credit.
Inserted: (5) The percentage of individuals to whom paragraph (3)(B) applies who--
Inserted: (A) did not respond to the request for certification; and
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Inserted: (B) responded to such request but otherwise failed to complete the requirements for certification.
Inserted: (6) The reasons--
Inserted: (A) for which individuals described in paragraph (5)(A) did not respond to requests for certification; and
Inserted: (B) for which individuals described in paragraph (5)(B) had difficulty in completing the requirements for certification.
Inserted: (7) The characteristics of those individuals who were denied the credit due to--
Inserted: (A) failure to complete the requirements for certification; and
Inserted: (B) ineligibility for the credit.
Inserted: (8) The impact of the program on non-English speaking participants.
Inserted: (9) The impact of the program on homeless and other highly transient individuals.
Inserted: (b) Report.--
Inserted: (1) Preliminary report.--Not later than July 30, 2004, the Commissioner of the Internal Revenue Service shall submit to Congress a preliminary report on the study conducted under subsection (a).
Inserted: (2) Final report.--Not later than June 30, 2005, the Commissioner of the Internal Revenue Service shall submit to Congress a final report detailing the findings of the study conducted under subsection (a).
Original wording
On page 70, between lines 17 and 18, insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 1953. Mr. SHELBY (for Ms. Landrieu) proposed an amendment to the bill H.R. 2989, making appropriations for the Departments of Transportation and Treasury, and independent agencies for the fiscal year ending September 30, 2004, and for other purposes; as follows:
On page 70, between lines 17 and 18, insert the following:
SEC. 205. STUDY ON EARNED INCOME TAX CREDIT CERTIFICATION PROGRAM.
(a) Study.--The Internal Revenue Service shall conduct a study, as a part of any program that requires certification (including pre-certification) in order to claim the earned income tax credit under section 32 of the Internal Revenue Code of 1986, on the following matters:
(1) The costs (in time and money) incurred by the participants in the program.
(2) The administrative costs incurred by the Internal Revenue Service in operating the program.
(3) The percentage of individuals included in the program who were not certified for the credit, including the percentage of individuals who were not certified due to--
(A) ineligibility for the credit; and
(B) failure to complete the requirements for certification.
(4) The percentage of individuals to whom paragraph (3)(B) applies who were--
(A) otherwise eligible for the credit; and
(B) otherwise ineligible for the credit.
(5) The percentage of individuals to whom paragraph (3)(B) applies who--
(A) did not respond to the request for certification; and
(B) responded to such request but otherwise failed to complete the requirements for certification.
(6) The reasons--
(A) for which individuals described in paragraph (5)(A) did not respond to requests for certification; and
(B) for which individuals described in paragraph (5)(B) had difficulty in completing the requirements for certification.
(7) The characteristics of those individuals who were denied the credit due to--
(A) failure to complete the requirements for certification; and
(B) ineligibility for the credit.
(8) The impact of the program on non-English speaking participants.
(9) The impact of the program on homeless and other highly transient individuals.
(b) Report.--
(1) Preliminary report.--Not later than July 30, 2004, the Commissioner of the Internal Revenue Service shall submit to Congress a preliminary report on the study conducted under subsection (a).
(2) Final report.--Not later than June 30, 2005, the Commissioner of the Internal Revenue Service shall submit to Congress a final report detailing the findings of the study conducted under subsection (a).
Legislative Activity
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Senate amendment submitted
October 23, 2003
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Senate amendment submitted
October 23, 2003
Senate amendment agreed to: Amendment SA 1953 agreed to in Senate by Voice Vote.
October 23, 2003
Senate amendment proposed (on the floor): Amendment SA 1953 proposed by Senator Shelby for Senator Landrieu.(consideration: CR S13121-13122; text: CR S13121)
October 23, 2003
Amendment SA 1953 proposed by Senator Shelby for Senator Landrieu. (consideration: CR S13121-13122; text: CR S13121) To require the Internal Revenue Service to conduct a study on the earned income tax credit pre-certification program.
October 23, 2003
Amendment SA 1953 agreed to in Senate by Voice Vote.
October 23, 2003