December 2, 2019

Worker Relief and Credit Reform Act

Data available for download

The Worker Relief and Credit Reform (WRCR) Act would replace the existing EITC. In most cases, the WRCR credit would be $4,000 for single people and $8,000 for married couples. Eligible taxpayers would be allowed a credit equal to the maximum amount or their earnings, whichever is less. People caring for children under age 12 and certain students would receive the maximum credit. Some unmarried people with children already receive an EITC under current law that is larger than $4,000, so in this situation, an additional component would be provided to prevent them from losing benefits. Income limits would prevent well-off households from receiving the credit.

The WRCR credit would be very similar to the Rise Credit. The only difference between the two credits included in these estimates is the age of children for caregivers to receive the maximum credit (under age 12 for the WRCR credit, under age 6 for the Rise Credit).

For more information, see the ITEP report, Understanding Five Major Federal Tax Credit Proposals.

Lead Sponsor/Proponent

General Explanation

Share Going to Bottom 60%

Share Going to Richest 20%
Total Cost
CY 2020
Rep. Gwen Moore New credit to replace EITC 85% 1% $254 billion

State Impact    National Impact    Who Benefits?