Boost the Middle Class Act

119 HR 2800 IH: Boost the Middle Class Act U.S. House of Representatives 2025-04-09 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 2800 IN THE HOUSE OF REPRESENTATIVES April 9, 2025 Mr. Vasquez introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to increase the earned income tax credit, and for other purposes. 1. Short title This Act may be cited as the Boost the Middle Class Act . 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— (A) by striking 6,330 and inserting 13,629 , (B) by striking 8,890 and inserting 19,140 , and (C) by striking 4,220 and 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— (A) by striking 11,610 and inserting 24,992 , (B) by striking 11,610 and inserting 24,992 , and (C) by striking 5,280 and inserting 11,363 . (b) Increasing phaseout amounts for married individuals filing jointly Section 32(b)(2)(B) of such Code is amended by striking 5,000 and inserting 7,612 . (c) Inflation adjustments Section 32(j)(1) of such Code is amended— (1) in the matter preceding subparagraph (A), by striking 2015 and inserting 2026 , and (2) in subparagraph (B)— (A) by striking 1995 and inserting 2025 , and (B) by striking 2008 and inserting 2025 . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.