United States HR 2800: Boost the Middle Class Act

Bill Text

I 
119THCONGRESS 
1
STSESSION 
H. R. 2800 
To amend the Internal Revenue Code of 1986 to increase the earned income 
tax credit, and for other purposes. 
IN  THE  HOUSE  OF  REPRESENTATIVES  
APRIL9, 2025 
Mr. V
ASQUEZintroduced the following bill; which was referred to the 
Committee on Ways and Means 
A  BILL  
To amend the Internal Revenue Code of 1986 to increase 
the earned income tax credit, and for other purposes. 
Be  it  enacted  by  the  Senate  and  House  of  Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Boost the Middle Class 4
Act’’. 5
SEC. 2. INCREASING EARNED INCOME TAX CREDIT. 6
(a)  I
NCREASINGEARNEDINCOMEAMOUNTS   AND 7
P
HASEOUTAMOUNTS.— 8
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2 
•HR  2800  IH
(1)   EARNED    INCOME    AMOUNTS.—The   table   1
contained  in  section  32(b)(2)(A)  of  such  Code  is  2
amended— 3
(A)   by   striking   ‘‘6,330’’   and   inserting   4
‘‘13,629’’, 5
(B)   by   striking   ‘‘8,890’’   and   inserting   6
‘‘19,140’’, and 7
(C)   by   striking   ‘‘4,220’’   and   inserting   8
‘‘9,086’’. 9
(2)  P
HASEOUT  AMOUNTS.—The  table  contained  10
in  section  32(b)(2)(A)  of  such  Code,  as  amended  by  11
paragraph (1), is amended— 12
(A)   by   striking   ‘‘11,610’’   and   inserting   13
‘‘24,992’’, 14
(B)   by   striking   ‘‘11,610’’   and   inserting   15
‘‘24,992’’, and 16
(C)   by   striking   ‘‘5,280’’   and   inserting   17
‘‘11,363’’. 18
(b) I
NCREASINGPHASEOUTAMOUNTS  FORMARRIED 19
I
NDIVIDUALSFILINGJOINTLY.—Section  32(b)(2)(B)  of  20
such  Code  is  amended  by  striking  ‘‘5,000’’  and  inserting  21
‘‘7,612’’. 22
(c)  I
NFLATIONADJUSTMENTS.—Section  32(j)(1)  of  23
such Code is amended— 24
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3 
•HR  2800  IH
(1)  in  the  matter  preceding  subparagraph  (A),  1
by striking ‘‘2015’’ and inserting ‘‘2026’’, and 2
(2) in subparagraph (B)— 3
(A)   by   striking   ‘‘1995’’   and   inserting   4
‘‘2025’’, and 5
(B)   by   striking   ‘‘2008’’   and   inserting   6
‘‘2025’’. 7
(d)  E
FFECTIVEDATE.—The  amendments  made  by  8
this  section  shall  apply  to  taxable  years  beginning  after  9
December 31, 2025. 10
Æ 
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