H.R. 2800

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to increase the earned income tax credit, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · April 9, 2025 · Sponsor: Mr. Vasquez · Committee: Committee on Ways and Means

Table of contents

• H.R. 2800
  • SEC. 1. Short title
  • SEC. 2. Increasing earned income tax credit

SEC. 1. Short title

• This Act may be cited as the Boost the Middle Class Act.

SEC. 2. Increasing earned income tax credit

• (a) Increasing earned income amounts and phaseout amounts
  • (1) Earned income amounts
    • The table contained in section 32(b)(2)(A) of such Code is amended—
      • by striking 6,330and inserting 13,629,
      • by striking 8,890and inserting 19,140, and
      • by striking 4,220and inserting 9,086.
  • (2) Phaseout amounts
    • The table contained in section 32(b)(2)(A) of such Code, as amended by paragraph (1), is amended—
      • by striking 11,610and inserting 24,992,
      • by striking 11,610and inserting 24,992, and
      • by striking 5,280and inserting 11,363.
• (b) Increasing phaseout amounts for married individuals filing jointly
  • Section 32(b)(2)(B) of such Code is amended by striking 5,000and inserting 7,612.
• (c) Inflation adjustments
  • Section 32(j)(1) of such Code is amended—
    • in the matter preceding subparagraph (A), by striking and inserting , and
    • in subparagraph (B)—
      • by striking and inserting , and
      • by striking and inserting .
• (d) Effective date
  • The amendments made by this section shall apply to taxable years beginning after December 31, 2025.