H.R. 2972

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2972 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 2972

To amend the Internal Revenue Code of 1986 to repeal the upper age 
limit on eligibility for the earned income tax credit.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

April 21, 2025

Mr. Carey (for himself and Mr. Davis of Illinois) introduced the 
following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to repeal the upper age 
limit on eligibility for the earned income tax credit.

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 ``EITC for Older Workers Act of 
2025''.

SEC. 2. REPEAL OF UPPER AGE LIMIT ON ELIGIBILITY FOR EARNED INCOME TAX 
CREDIT.

(a) In General.--Subclause (II) of section 32(c)(1)(A)(ii) of the 
Internal Revenue Code of 1986 is amended by striking ``but not attained 
age 65''.
(b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2025.
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