Expressing the sense of the Congress that the earned income tax credit is a program of critical importance designed to assist the working poor.

Expresses the sense of the Congress that: (1) the earned income tax credit is a program of critical importance designed to assist the working poor; (2) the Internal Revenue Service (IRS) and Members of Congress must be fully aware that not all eligible workers take advantage of the earned income tax credit; and (3) the IRS and Members of Congress should take steps to increase the number of qualifying residents who claim the credit.