H.R. 10955

EITC Age Parity Act of 2026

Latest
Raw Text PDF XML

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.