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![handle is hein.congrecreports/crptxadav0001 and id is 1 raw text is: AUTHENTICATEO
U.S. GOVERNMENT
INFORMATION
Op
116TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 116-384
ECONOMIC MOBILITY ACT OF 2019
FEBRUARY 4, 2020.-Committed to the Committee of the Whole House on the State
of the Union and ordered to be printed
Mr. NEAL, from the Committee on Ways and Means,
submitted the following
REPORT
together with
DISSENTING VIEWS
[To accompany H.R. 3300]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 3300) to amend the Internal Revenue Code of 1986 to
provide tax relief for workers and families, and for other purposes,
having considered the same, report favorably thereon with an
amendment and recommend that the bill as amended do pass.
CONTENTS
Page
ECONOMIC M OBILITY ACT OF 2019 ................................................................. 1
R E P O R T ................................................................................................................... 1
I. SUMMARY AND BACKGROUND ............................................................... 8
A . Purpose and Sum m ary .................................................................... 8
B. Background and Need for Legislation ............................................ 9
C. Legislative History .................... ..................... 10
II. EXPLANATION OF THE BILL .................. 10
TITLE I-EARNED INCOME TAX CREDIT ........................................................ 10
1. Strengthening the earned income tax credit for individuals with
no qualifying children, and certain other changes to the earned
income tax credit (secs. 101-104 of the bill and sec. 32 of
th e C ode) ........................................................................................ . 10
2. Application of earned income tax credit in territories of the
United States (sec. 105 of the bill and new sec. 7529 of the
C o d e ) ................................................................................................ 1 5
II . .......................................................................................................................... 0 0
TITLE II- CH ILD TAX CREDIT ........................................................................... 17
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