Sec. 201. Increase in credit percentage under earned income tax credit for eligible individuals with no qualifying children
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/bill/113/hr/2359/ih/section-201·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The row in the table in subparagraph
(A)of section 32(b)(1) of the Internal Revenue Code of 1986 relating to no qualifying children is amended to read as follows: No qualifying children 20 7.65 . The amendment made by subsection
(a)shall apply to taxable years beginning after December 31, 2013.