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United States · Bill · S

S. 3542 (116th)

COVID-19 Earned Income Act

referredUnited States· United States Congress· EN

Introduced

19 March 2020

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

COVID-19 Earned Income Act This bill sets forth a special rule for determining the amount of the earned income tax credit and the refundable portion of the child tax credit. Specifically, the bill allows a taxpayer to use the earned income of the preceding taxable year in computing such credits if such income is greater than the income for the current taxable year (i..e., 2020).

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Documents

3 official files

Introduced in Senate (text)

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Sources

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