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H.R. 10955House119th Congress (2025-2027)In Committee

EITC Age Parity Act of 2026

To amend the Internal Revenue Code of 1986 to modify the age limitations on eligibility for the earned income tax credit.

Sponsored by Judy ChuRep. Judy Chu (D-CA)
Introduced November 5, 2026

AI-Generated Summary

Updated November 7, 2026 at 4:20 AM UTC

The EITC Age Parity Act of 2026 changes the earned income tax credit rules by lowering the minimum age for eligibility. Instead of requiring workers to be at least 25 years old, the credit will be available to anyone who has reached age 18. This adjustment applies to tax years beginning after December 31, 2026 and affects low‑ and moderate‑income earners who claim the credit, especially younger workers.

Key Provisions

  • Amends the Internal Revenue Code by replacing the current age requirement of "has attained age 25 but not attained age 65" with "has attained age 18" for EITC eligibility.
  • Sets the change to take effect for taxable years starting after December 31, 2026.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

November 5, 2026

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HouseIntro Referral

Introduced in House

November 5, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

November 5, 2026

Bill Text

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Introduced in HouseIssued November 5, 2026

I

119th CONGRESS

2d Session

H. R. 10955

IN THE HOUSE OF REPRESENTATIVES

November 5, 2026

Ms. Chu (for herself, Ms. Moore of Wisconsin, Mr. Evans of Pennsylvania, Mr. Gomez, Ms. Sewell, Ms. Tlaib, Ms. Tokuda, Mr. Thanedar, Ms. Norton, Ms. Crockett, and Mrs. Foushee) 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 modify the age limitations on eligibility for the earned income tax credit.

1.

Short title

This Act may be cited as the EITC Age Parity Act of 2026.

2.

Modification of age limitations on eligibility for the earned income tax credit

(a)

In general

Section 32(c)(1)(A)(ii)(II) of the Internal Revenue Code of 1986 is amended by striking has attained age 25 but not attained age 65 and inserting has attained age 18.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2026.