Bill Sponsor
House Bill 7551
116th Congress(2019-2020)
Earned Income and Child Tax Credits Outreach Act of 2020
Introduced
Introduced
Introduced in House on Jul 9, 2020
Overview
Text
Introduced in House 
Jul 9, 2020
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Introduced in House(Jul 9, 2020)
Jul 9, 2020
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 7551 (Introduced-in-House)


116th CONGRESS
2d Session
H. R. 7551


To require the Secretary of the Treasury to conduct outreach to inform certain individuals of their potential eligibility for the Earned Income Tax Credit and the Child Tax Credit, and for other purposes.


IN THE HOUSE OF REPRESENTATIVES

July 9, 2020

Ms. Moore (for herself, Ms. Sewell of Alabama, Mr. Beyer, Ms. Norton, Mr. Bishop of Georgia, Mr. Gomez, Mr. Nadler, Mrs. Murphy of Florida, Mr. Richmond, Ms. Schakowsky, Mr. Larson of Connecticut, Mrs. Carolyn B. Maloney of New York, Mr. Horsford, Ms. Fudge, Mr. Doggett, Mrs. Watson Coleman, Mr. Higgins of New York, Mr. Panetta, Mr. Danny K. Davis of Illinois, Mr. Suozzi, Mrs. Lawrence, Ms. Garcia of Texas, Ms. Jackson Lee, Mr. Cohen, Ms. Judy Chu of California, Mr. Hastings, Mr. Thompson of Mississippi, Mr. Green of Texas, Mr. Kind, Ms. DeLauro, Mr. Carson of Indiana, Mr. Ryan, Ms. DelBene, Mr. Blumenauer, and Mr. Schneider) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To require the Secretary of the Treasury to conduct outreach to inform certain individuals of their potential eligibility for the Earned Income Tax Credit and the Child Tax Credit, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Earned Income and Child Tax Credits Outreach Act of 2020”.

SEC. 2. Outreach to certain individuals regarding the Earned Income Tax Credit and the Child Tax Credit.

(a) In general.—Not later than January 31, 2021, and again before January 31, 2022, the Secretary of the Treasury shall carry out a program of public outreach, including on the internet and through mailed notices, to inform identified individuals of their potential eligibility for the earned income tax credit under section 32 of the Internal Revenue Code of 1986 and the child tax credit under section 24 of such Code.

(b) Identified individuals.—The term “identified individuals” means individuals who used the non-filer portal to provide their identifying information and receive recovery rebate payments.

(c) Non-Filer portal.—The term “non-filer portal” means the electronic portal established by the Secretary of the Treasury for the purpose of making payments under section 6428 of the Internal Revenue Code of 1986 to individuals who did not file a return of tax for 2018 or 2019.

(d) Notice contents.—Mailed notices sent to identified individuals under subsection (a) shall provide—

(1) a description of the earned income tax credit and the qualifications for receiving such credit,

(2) a description of the child tax credit and the qualifications for receiving such credit,

(3) information on the availability of, and eligibility requirements for receiving, advice and assistance from qualified return preparation programs as defined in section 7526A(e)(1) of the Internal Revenue Code of 1986, and information regarding how to locate and contact such programs, and

(4) information on the availability of, and eligibility requirements for receiving, advice and assistance from organizations that provide tax counseling for the elderly pursuant to a cooperative agreement with the Internal Revenue Service under section 163 of the Revenue Act of 1978 (Public Law 95–600), and information regarding how to locate and contact such organizations.

SEC. 3. Effectiveness study.

(a) Study.—The Treasury Inspector General for Tax Administration shall conduct a study to—

(1) evaluate the outreach conducted under section 2(a), including—

(A) a description of communications the Internal Revenue Service issued,

(B) the date the Internal Revenue Service issued communications on the internet and the date mailed notices were sent,

(C) whether the information provided on the internet and in mailed notices adequately described the earned income tax credit and the child tax credit and the qualifications for receiving such credits,

(D) in what languages such communications were offered,

(E) the number of filers who used the non-filer portal to properly claim recovery rebate payments,

(F) the number of mailed notices that were returned to the IRS as undeliverable each year, and

(G) whether, in year 2021, the Secretary of the Treasury developed and applied performance measurement standards and evaluated the effectiveness of the outreach, and what changes were made in 2022 as a result of such evaluation, and

(2) make recommendations for improving outreach to expand the use of the credits by identified individuals.

(b) Report.—Not later than December 31, 2022, the Treasury Inspector General for Tax Administration shall submit to the Committee on Ways and Means of the House of Representatives and the Senate Committee on Finance a report on the results of the study conducted under subsection (a).