H.R. 2800 (119th)Bill Overview

Boost the Middle Class Act

Taxation|Taxation
Cosponsors
Support
Democratic
Introduced
Apr 9, 2025
Discussions
Bill Text
Current stageCommittee

Referred to the House Committee on Ways and Means.

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief
Plain-English summaryWhat this bill actually does

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.

Why people may split

Liberals emphasize poverty reduction and benefit increases

Watch point

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.

Passage40/100

Technically simple and popular with beneficiaries but raises net federal spending and lacks offsets, making enactment dependent on broader budget tradeoffs or package inclusion.

CredibilityAligned

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.

Contention62/100

Liberals emphasize poverty reduction and benefit increases

02 · What it does

Who stands to gain, and who may push back.

Likely benefits vs burdens50% / 50%
Workers · Local governmentsFederal agencies

These are examples from the analysis, not a ranked list of the most-affected groups.

Likely helped
  • 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.
Likely burdened
  • 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.
03 · Why people split

Why the argument around this bill splits.

Liberals emphasize poverty reduction and benefit increases
Progressive90%

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.

Leans supportive
Centrist70%

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.

Leans supportive
Conservative25%

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.

Likely resistant
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood40/100

Technically simple and popular with beneficiaries but raises net federal spending and lacks offsets, making enactment dependent on broader budget tradeoffs or package inclusion.

Scope and complexity
24%
Scopenarrow
24%
Complexitylow
Why this could stall
  • Estimated federal cost and budget score absent
  • Whether offsets or pay‑fors will be proposed
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

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…

Unlocked analysis

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.

Perspective breakdownsPassage barriersLegislative design reviewStakeholder impact map
Open full analysis