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H.R. 2898

U.S. House•In House Committee

Summary

H.R. 2898, the EITC Lookback Act, was introduced in the House on Apr 10, 2025 by Rep. Emilia Sykes (D). It was referred to Ways And Means, and last saw action on Apr 10, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 2898 has no co-sponsors and has not gone to a roll call.

hb2898/introduced-in-house.txt
119 HR 2898 IH: EITC Lookback Act
 U.S. House of Representatives
 2025-04-10
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 2898  IN THE HOUSE OF REPRESENTATIVES   April 10, 2025   Mrs. Sykes  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 establish a permanent lookback provision with respect to the Earned Income Credit.
1.
Short title
This Act may be cited as the   EITC Lookback Act  .
2.
Earned income credit lookback
(a)
In general
 Section 32  of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(o)
Lookback
If the earned income of the taxpayer for the taxable year is less than the earned income of the taxpayer for the preceding taxable year, the credit allowed under subsection (a) may, at the election of the taxpayer, be determined by substituting—
(1)
such earned income for the preceding taxable year, for
(2)
such earned income for the taxable year.
 .
(b)
Effective date
The amendment made by this section shall apply to determinations made with respect to taxable years beginning after December 31, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-04-10
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to establish a permanent lookback provision with respect to the Earned Income Credit.

Sponsors

Rep. Emilia Sykes (D) sponsors H.R. 2898 alone.

Emilia Sykes

Rep. · D–OH-13 · Sponsor

Committees

H.R. 2898 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Apr 10, 2025 · 1,160 Bills

Actions

H.R. 2898 has taken 2 actions since Apr 10, 2025.

ChamberAction
Apr 10, 2025
House
Introduced in House
Apr 10, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 2898 has not gone to a roll call.

Titles

H.R. 2898 goes by 3 titles, 1 of them short titles.

  • EITC Lookback Act — Display Title
  • EITC Lookback Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to establish a permanent lookback provision with respect to the Earned Income Credit. — Official Title as Introduced

Classification

The Congressional Research Service files H.R. 2898 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 2898’s is Taxation.

hr2898/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com