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<PRE>[DOCID: f:h922ih.txt]






107th CONGRESS
  1st Session
                                H. R. 922

  To amend the Internal Revenue Code of 1986 to reduce to age 21 the 
 minimum age for an individual without children to be eligible for the 
                         earned income credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 7, 2001

 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 reduce to age 21 the 
 minimum age for an individual without children to be eligible 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. MINIMUM AGE FOR INDIVIDUALS WITHOUT CHILDREN TO BE ELIGIBLE 
              FOR EARNED INCOME CREDIT REDUCED TO 21.

    (a) In General.--Subclause (II) of section 32(c)(1)(A)(ii) of the 
Internal Revenue Code of 1986 (defining eligible individual) is amended 
by striking ``age 25'' and inserting ``age 21''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 &lt;all&gt;

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