H.R. 2681 · 115th Congress
Foster EITC Act of 2017
- Stage
- In committee
- Sponsor
- Danny Davis
- Introduced
- 2017-05-25
- Latest action
- 2017-05-25 · Introduced in House
Summary
Foster EITC Act of 2017
This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) expand the age range at which individuals without qualifying children are eligible for the credit to include individuals who have attained age 21 but not 68 (25 but not 65 under current law), and (2) make qualified foster youth eligible for the credit.
A "qualified foster youth" is an individual who: (1) has attained age 18 but not attained age 21 before the close of the taxable year, and (2) on or after attaining the age of 14 was placed in a foster family home by a state, a political subdivision of the state, or a qualified foster care placement agency.