United States 119th Congress Status: In Committee 14 D cosponsors

HR 2338 — WRCR Act of 2025

Last action — Referred to the House Committee on Ways and Means.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced March 25, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Stalled 26% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 14 sponsors

    1 primary, 13 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (14 D).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

Sections of law this bill changes

1 section in 1 law

From the bill's own amending language, matched to the official United States Code (current through Public Law 119-124).

Normal taxes and surtaxes · 26 U.S.C. ch. 1 1 section
  • § 32 Earned income Amends

    26 U.S.C. § 32 — at 32(c)(1)(A)(i), 32(c), 32(c)(1)(A)(ii), 32(c)(1)(A)(ii)(II), 32(a), 32(c)(3), 32(c)(1)(B), 32(c)(3)(D)(i), 32(a)(2)(B), 32(b), and 32(i)

    The law today

    (a) Allowance of credit (1) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the credit percentage of so much of the taxpayer’s earned income for the taxable year as does not exceed the earned income amount. (2) Limitation The amount of the credit allowable to a taxpayer under paragraph (1) for any taxable year shall not exceed the excess (if any) of— (A) the credit percentage of the earned income amount, over (B) the phaseout percentage of so much of the adjusted gross income (or, if greater, the earned income) of the taxpayer for the taxable year as exceeds the phaseout amount. (b) Percentages and amounts For purposes of subsection (a)— (1) Percentages The credit percentage and the phaseout percentage shall be determined as follows: In the case of an eligible individual with: The credit percentage is: The phaseout percentage is: 1 qualifying child 34 15.98 2 qualifying children 40 21.06 3 or more qualifying children 45 21.06 No qualifying children 7.65  7.65 (2) Amounts (A) In general Subject to subparagraph (B), the earned income amount and the phaseout amount shall be determined as follows: In the case of an eligible individual with: The earned income amount is: The phaseout amount is: 1 qualifying child $6,330 $11,610 2 or more qualifying children $8,890 $11,610 No qualifying children $4,220  $5,280 (B) Joint returns In the case of a joint return filed by an eligible individual and such individual’s spouse, the phaseout amount determined under subparagraph (A) shall be increased by $5,000. (c) Definitions and special rules For purposes of this section— (1) Eligible individual (A) In general The term “eligible individual” means— (i) any individual who has a qualifying child for the taxable year, or (ii) any other individual who does not have a qualifying child for the taxable year, if— (I) such individual’s principal place of abode is in the United States for more than one-half of such taxable year, (II) such individual (or, if the individual is married, either the individual or the individual’s spouse) has attained age 25 but not attained age 65 before the close of the taxable year, and (III) such individual is not a dependent for whom a deduction is allowable under section 151 to another taxpayer for any taxable year beginning in the same calendar year as such taxable year. (B) Qualifying child ineligible If an individual is the qualifying child of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall not be treated as an eligible individual for any taxable year of such individual beginning in such calendar year. (C) Exception for individual claiming benefits under section 911 The term “eligible individual” does not include any individual who claims the benefits of section 911 (relating to citizens or residents living abroad) for the taxable year. (D) Limitation on eligibility of nonresident aliens The term “eligible individual” shall not include any individual who is a nonresident alien individual for any portion of the taxable year unless such individual is treated for such taxable year as a resident of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013. (E) Identification number requirement No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year— (i) such individual’s taxpayer identification number, and (ii) if the individual is married, the taxpayer identification number of such individual’s spouse. (2) Earned income (A) The term “earned income” means— (i) wages, salaries, tips, and other employee compensation, but only if such amounts are includible in gross income for the taxable year, plus (ii) the amount of the taxpayer’s net earnings from self-employment for the taxable year (within the meaning of section 1...

    85 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

How this bill changes current law

11 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill expands and improves the earned income tax credit by modifying eligibility criteria, increasing benefit amounts, and adjusting age requirements.

  • Section 32(c)(1)(A)(i)

    any individual → any individual who is a qualifying student or

    This change allows qualifying students to be included as individuals eligible for the earned income tax credit.

  • Section 32(c)

    paragraph (4) → paragraph (5) and inserting after paragraph (3) the following new paragraph: "(4) Qualifying student.--...

    This creates a new definition for 'qualifying student' to include certain students who meet specific criteria, enhancing eligibility for the credit.

  • Section 32(c)(1)(A)(ii)

    any other individual who does not have a qualifying child → any individual not described in clause (i)

    This change broadens the definition of eligible individuals to remove the previous restriction based on having a qualifying child.

  • Section 32(c)(1)(A)(ii)(II)

    has attained age 25 but not attained age 65 → has attained age 18

    This lowers the minimum age requirement for eligibility from 25 to 18, allowing younger individuals to qualify.

  • Section 32(a)

    adding at the end the following new paragraph: "(3) Special rule for qualifying students and certain individuals with one or more qualifying dependents.--...

    This provision allows qualifying students and individuals with dependents to be treated as having earned income for the credit calculations.

  • Section 32(c)(3)

    all that precedes subparagraph (B) → (3) Qualifying dependent.--(A) In general.--The term 'qualifying dependent' means--...

    This redefines 'qualifying dependent' to include a broader category of individuals, expanding eligibility for the tax credit.

  • Section 32(a)(1)

    the credit percentage of

    This modification removes outdated phrasing, clarifying the computation of credit percentages.

  • Section 32(b)

    the term 'earned income amount' means $4,000 (twice such amount in the case of a joint return). → "(1) Earned income amount.--The term 'earned income amount' means $4,000 (twice such amount in the case of a joint return)."

    This section clarifies and maintains the earned income amount without changes but sets a baseline for potential future adjustments.

  • Section 32(b)

    the phaseout percentage → 20 percent

    This change specifies a fixed phaseout percentage, improving predictability in the credit calculation.

  • Section 32(b)(2)

    $30,000 ($50,000 in the case of a joint return).

    This sets new phaseout income thresholds, increasing the income limit for eligible taxpayers.

  • Section 32(g)

    Increased Credit for Certain Unmarried Individuals With 2 or More Qualifying Children.--...

    This new subsection introduces an increased credit specifically designed for unmarried individuals with multiple qualifying children.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 13 co-sponsors · 533 not signed on

Sponsors (1)

Co-sponsors (13)

Not signed on (533)

533 members have not signed on to this bill.

Show all 533 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HR 2338?
HR 2338 is sponsored by Moore, Gwen (Democratic), Chu, Judy (Democratic), Davis, Danny K. (Democratic), Gomez, Jimmy (Democratic), Pingree, Chellie (Democratic), Norton, Eleanor Holmes (Democratic), Tlaib, Rashida (Democratic), Scanlon, Mary Gay (Democratic), Khanna, Ro (Democratic), Jayapal, Pramila (Democratic), Pocan, Mark (Democratic), Omar, Ilhan (Democratic), Magaziner, Seth (Democratic), and Sykes, Emilia Strong (Democratic).
What is the current status of HR 2338?
This bill is in committee in the House. Introduced March 25, 2025. It must pass committee before a floor vote.
Where can I track HR 2338?
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