To amend the Internal Revenue Code of 1986 to direct the Secretary of the Treasury to notify certain taxpayers of the eligibility requirements for the earned income credit.

Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice of the requirements to claim the earned income tax credit and for filing amended tax returns to taxpayers who the Secretary deems might be eligible for the credit but who have not claimed it on their return.

[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4632 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 4632

 To amend the Internal Revenue Code of 1986 to direct the Secretary of 
      the Treasury to notify certain taxpayers of the eligibility 
               requirements for the earned income credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 1, 2002

 Mrs. Mink of Hawaii introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to direct the Secretary of 
      the Treasury to notify certain taxpayers of the eligibility 
               requirements for the earned income credit.

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

SECTION 1. NOTIFICATION OF ELIGIBILITY REQUIREMENTS FOR EARNED INCOME 
              CREDIT.

    (a) In General.--Section 32 of the Internal Revenue Code of 1986 
(relating to the earned income credit) is amended by adding at the end 
the following new subsection:
    ``(n) Notification.--The Secretary shall promptly provide written 
notice of the requirements of this section and the requirements for 
filing amended returns to each taxpayer who--
            ``(1) files a return for a taxable year,
            ``(2) the Secretary determines based on such return, might 
        be eligible for the credit allowed by this section, and
            ``(3) did not claim the credit allowed by this section on 
        such return.
The notice shall include information on how to contact the local office 
of the Taxpayer Advocate and the location and phone number of the 
appropriate office.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2001.
                                 <all>