United States · Bill · S
S. 1138 (116th)
A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.
Introduced
10 April 2019
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
20 January 2026
Summary
This bill increases and revises requirements for the earned income and child tax credits. It also makes similar revisions to the earned income tax credit for residents of Puerto Rico. The bill authorizes the Department of the Treasury to regulate the practice of tax return preparers and impose sanctions upon preparers found to be incompetent or disreputable. The Government Accountability Office must study and report on the sharing of information between Treasury and states regarding identification numbers issued to tax return preparers and minimum standards for preparers.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 10 April 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 10 April 2019
Introduced in Senate
summary · EN · 10 April 2019
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/116th-congress/senate-bill/1138
- Open data entity: https://api.congress.gov/v3/bill/116/s/1138