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Code · STATUTE-COMPILATIONS · American Rescue Plan Act of 2021 · Sec. 9621

Sec. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR INDIVIDUALS WITH NO QUALIFYING CHILDREN

695 words·~3 min read·/statute-compilations/comps-16472/sec-9621

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## SEC. 9621 STRENGTHENING THE EARNED INCOME TAX CREDIT FOR INDIVIDUALS WITH NO QUALIFYING CHILDREN ###
(a)Special Rules for 2021 **[**[26 U.S.C. 32](/us/usc/t26/s32)**]** Section 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: > > ### “(n) Special Rules for Individuals Without Qualifying Children > > In the case of any taxable year beginning after December 31, 2020, and before January 1, 2022— > > > #### “(1) Decrease in minimum age for credit > > > ##### “(A) In general > > Subsection (c)(1)(A)(ii)(II) shall be applied by substituting ‘the applicable minimum age’ for ‘age 25’. > > > ##### “(B) Applicable minimum age > > For purposes of this paragraph, the term ‘applicable minimum age’ means— > > > ###### “(i) > > except as otherwise provided in this subparagraph, age 19, > > > ###### “(ii) > > in the case of a specified student (other than a qualified former foster youth or a qualified homeless youth), age 24, and > > > ###### “(iii) > > in the case of a qualified former foster youth or a qualified homeless youth, age 18. > > > ##### “(C) Specified student > > For purposes of this paragraph, the term ‘specified student’ means, with respect to any taxable year, an individual who is an eligible student (as defined in section 25A(b)(3)) during at least 5 calendar months during the taxable year. > > > ##### “(D) Qualified former foster youth > > For purposes of this paragraph, the term ‘qualified former foster youth’ means an individual who— > > > ###### “(i) > > on or after the date that such individual attained age 14, was in foster care provided under the supervision or administration of an entity administering (or eligible to administer) a plan under part B or part E of title IV of the Social Security Act (without regard to whether Federal assistance was provided with respect to such child under such part E), and > > > ###### “(ii) > > provides (in such manner as the Secretary may provide) consent for entities which administer a plan under part B or part E of title IV of the Social Security Act to disclose to the Secretary information related to the status of such individual as a qualified former foster youth. > > > ##### “(E) Qualified homeless youth > > For purposes of this paragraph, the term ‘qualified homeless youth’ means, with respect to any taxable year, an individual who certifies, in a manner as provided by the Secretary, that such individual is either an unaccompanied youth who is a homeless child or youth, or is unaccompanied, at risk of homelessness, and self-supporting. > > > #### “(2) Elimination of maximum age for credit > > Subsection (c)(1)(A)(ii)(II) shall be applied without regard to the phrase ‘but not attained age 65’. > > > #### “(3) Increase in credit and phaseout percentages > > The table contained in subsection (b)(1) shall be applied by substituting ‘15.3’ for ‘7.65’ each place it appears therein. > > > #### “(4) Increase in earned income and phaseout amounts > > > ##### “(A) In general > > The table contained in subsection (b)(2)(A) shall be applied— > > > ###### “(i) > > by substituting ‘$9,820’ for ‘$4,220’, and > > > ###### “(ii) > > by substituting ‘$11,610’ for ‘$5,280’. > > > ##### “(B) Coordination with inflation adjustment > > Subsection
(j)shall not apply to any dollar amount specified in this paragraph.” > . ###
(b)Information Return Matching **[**[26 U.S.C. 32 note](/us/usc/t26/s32)**]** As soon as practicable, the Secretary of the Treasury (or the Secretary’s delegate) shall develop and implement procedures to use information returns under section 6050S (relating to returns relating to higher education tuition and related expenses) to check the status of individuals as specified students for purposes of section 32(n)(1)(B)(ii) of the Internal Revenue Code of 1986 (as added by this section). ###
(c)Effective Date **[**[26 U.S.C. 32 note](/us/usc/t26/s32)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2020.
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Sec. 9621
STRENGTHENING THE EARNED INCOME TAX CREDIT FOR INDIVIDUALS WITH NO QUALIFYING CHILDREN
U.S.C.§ 32
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