Senate Bill 1138
116th Congress(2019-2020)
A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.
Introduced
Introduced in Senate on Apr 10, 2019
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
1138
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No Senate votes have been held for this bill.
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.
April 10, 2019
04/10/2019
Read twice and referred to the Committee on Finance.
04/10/2019
Introduced in Senate
Public Record
Record Updated
Nov 1, 2022 7:32:18 PM