- WorkersIncreases after-tax income for eligible low- and moderate-income workers and families.
- Potential benefitLikely reduces poverty and increases incomes for households with qualifying children.
- Local governmentsIncreased consumer spending from higher household incomes could modestly support local businesses and jobs.
Boost the Middle Class Act
Referred to the House Committee on Ways and Means.
This bill raises several dollar amounts in section 32 of the Internal Revenue Code to increase the earned income tax credit (EITC). It increases the credit amounts and the phaseout thresholds for the EITC, raises the joint-filing phaseout amount, and updates the statutory years used for inflation adjustments.
Liberals emphasize poverty reduction and benefit increases
Relative to its intended legislative type, this bill is a straightforward substantive amendment to the Internal Revenue Code that changes Earned Income Tax Credit parameters by replacing specific table values and adjusting inflation-reference years, and it includes an explicit effective date for application.
This bill raises several dollar amounts in section 32 of the Internal Revenue Code to increase the earned income tax credit (EITC).
It increases the credit amounts and the phaseout thresholds for the EITC, raises the joint-filing phaseout amount, and updates the statutory years used for inflation adjustments.
The changes apply to taxable years beginning after December 31, 2025.
Technically simple and popular with beneficiaries but raises net federal spending and lacks offsets, making enactment dependent on broader budget tradeoffs or package inclusion.
Relative to its intended legislative type, this bill is a straightforward substantive amendment to the Internal Revenue Code that changes Earned Income Tax Credit parameters by replacing specific table values and adjusting inflation-reference years, and it includes an explicit effective date for application.
Liberals emphasize poverty reduction and benefit increases
Who stands to gain, and who may push back.
These are examples from the analysis, not a ranked list of the most-affected groups.
- Federal agenciesReduces federal revenue, increasing the budgetary cost of the EITC expansion.
- Potential burdenMay raise administrative and processing costs for the IRS to implement higher credits and thresholds.
- Potential burdenCould modestly increase erroneous or fraudulent refundable credit payments without strengthened controls.
Why the argument around this bill splits.
Liberals emphasize poverty reduction and benefit increases
Likely strongly supportive because the bill expands a core anti-poverty, pro-work tax credit for lower-income households.
It increases maximum credits and raises phaseout thresholds, which should raise benefits for many working families.
Supporters will want larger increases and durable indexing but welcome the expansion.
Generally favorable but pragmatic; views the bill as a targeted, incremental support for workers.
Will focus on fiscal costs, CBO scoring, and whether the expansion has clear, efficient outcomes.
Support likely if budget impact is reasonable and implementation details are sensible.
Likely skeptical or somewhat opposed; recognizes EITC’s pro-work orientation but objects to expanding federally funded credits without offsets.
Concerns will center on additional federal spending, potential complexity, and fraud risk.
Some welcome reduction of marriage penalty if present.
The path through Congress.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically simple and popular with beneficiaries but raises net federal spending and lacks offsets, making enactment dependent on broader budget tradeoffs or package inclusion.
- Estimated federal cost and budget score absent
- Whether offsets or pay‑fors will be proposed
Recent votes on the bill.
No vote history yet
The bill has not accumulated any surfaced votes yet.
Go deeper than the headline read.
Liberals emphasize poverty reduction and benefit increases
Technically simple and popular with beneficiaries but raises net federal spending and lacks offsets, making enactment dependent on broader…
Relative to its intended legislative type, this bill is a straightforward substantive amendment to the Internal Revenue Code that changes Earned Income Tax Credit parameters by replacing specific table values and adjust…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.