H.R.5271: WRCR Act of 2019


Worker Relief and Credit Reform Act of 2019 or the WRCR Act of 2019 This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to (1) make the credit available to certain students, (2) modify the age requirement for the credit, (3) include care-giving and learning as compensated work for purposes of the credit, (4) revise the definition of “qualifying dependents” eligible for the credit, (5) increase the credit for certain unmarried individuals with two or more qualifying children, and (6) require the Internal Revenue Service (IRS) to establish a program for making direct advance monthly payments of the credit to eligible taxpayers. The bill directs the IRS to establish a program to educate taxpayers about the availability of the earned income tax credit and the advance monthly payments of such credit.

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Our Stance




Bill Number


Date Introduced

November 26, 2019


House Ways and Means Committee

Bill Status

Introduced or Prefiled


Rep. Gwen Moore