Bill Sponsor
BILLSPONSOR
Bill Sponsor
Politicians
Bills
House Bill 6762
116th Congress(2019-2020)
COVID-19 Earned Income Act
Introduced
Introduced
Introduced in House on May 8, 2020
Overview
Text
Introduced in House 
May 8, 2020
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Introduced in House(May 8, 2020)
May 8, 2020
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Jump To
H. R. 6762 (Introduced-in-House)


116th CONGRESS
2d Session
H. R. 6762


To provide COVID–19 related assistance through a special earned income rule for purposes of the refundable child and earned income credits for taxable year 2020.

IN THE HOUSE OF REPRESENTATIVES

May 8, 2020

Mr. Higgins of New York (for himself and Mr. Kelly of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To provide COVID–19 related assistance through a special earned income rule for purposes of the refundable child and earned income credits for taxable year 2020.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “COVID-19 Earned Income Act”.

SEC. 2. Special rule for determining earned income.

(a) In general.—If the earned income (as defined in section 32(c)(2) of the Internal Revenue Code of 1986) of a taxpayer for the applicable taxable year is less than the earned income (as so defined) of the taxpayer for the preceding taxable year, the credits allowed under sections 24(d) and 32 of the Internal Revenue Code of 1986 may, at the election of the taxpayer, be determined by substituting—

(1) such earned income for the preceding taxable year; for

(2) such earned income for the applicable taxable year.

(b) Applicable taxable year.—For purposes of this section, the term “applicable taxable year” means taxable year 2020.