To amend the Internal Revenue Code of 1986 to increase the age range at which the earned income tax credit is allowed to former foster children and other individuals without qualifying children.
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.
Adoption and foster careIncome tax creditsPoverty and welfare assistanceWages and earnings
To amend the Internal Revenue Code of 1986 to increase the age range at which the earned income tax credit is allowed to former foster children and other individuals without qualifying children.
USA115th CongressHR-2681| House
| Updated: 5/25/2017
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.