Boost the Middle Class Act

This bill increases the Earned Income Tax Credit (EITC) to give more support to working people with low or moderate incomes. It raises the income levels used to calculate the credit and the levels where the credit starts to phase out, so more workers can qualify and many will get a larger refund. It also raises the extra phase-out amount for married couples who file jointly, from $5,000 to $7,612, which can help more married couples keep the credit as their income rises. These changes apply starting with the 2026 tax year.

Key points:

• Who is affected: Workers and families who qualify for the EITC, including married couples filing jointly.
• What changes: Higher income amounts for calculating and phasing out the credit; a larger joint-filer phase-out increase (from $5,000 to $7,612).
• When: For tax years beginning after December 31, 2025 (the 2026 filing season).