S 2139 · 109th Congress · Taxation
Earned Income Tax Credit Simplification Act of 2005
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Read twice and referred to the Committee on Finance.(2005-12-16)
Plain Language Summary
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Earned Income Tax Credit Simplification Act of 2005 - Amends provisions of the Internal Revenue Code relating to the earned income tax credit to: (1) allow certain married taxpayers filing separate returns and residing with a dependent child to claim such credit; (2) allow certain taxpayers residing in a household with a qualifying child to claim the credit independently as a taxpayer without a qualifying child; (3) eliminate provisions denying the credit for individuals with excessive investment income; and (4) require aliens claiming the credit to have a social security number authorized for employment purposes.…
Summarized by Claude AI · Non-partisan · For informational purposes only