# 119-hr-2338: WRCR Act of 2025

119-hr-2338, WRCR Act of 2025, is a 119th Congress bill sponsored by Rep. Moore, Gwen [D-WI-4] (D-WI); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-2338
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2338
- Congress: 119
- Title: WRCR Act of 2025
- Status: introduced
- Introduced: 2025-03-25
- Sponsor: Rep. Moore, Gwen [D-WI-4] (D-WI)
- Cosponsors: 13
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Would expand and modernize the Earned Income Tax Credit** to widen who qualifies and to deliver part of the credit as monthly advance payments. It restructures who counts as a qualifying student or dependent, treats caregiving and learning as earned income, and changes how the credit is calculated.

## Cosponsors (13)

- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-03-25T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2025-03-25T00:00:00.000Z
- Rep. Gomez, Jimmy [D-CA-34] (D-CA), 2025-03-25T00:00:00.000Z
- Rep. Pingree, Chellie [D-ME-1] (D-ME), 2025-03-25T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-03-25T00:00:00.000Z
- Rep. Tlaib, Rashida [D-MI-12] (D-MI), 2025-03-25T00:00:00.000Z
- Rep. Scanlon, Mary Gay [D-PA-5] (D-PA), 2025-03-25T00:00:00.000Z
- Rep. Khanna, Ro [D-CA-17] (D-CA), 2025-03-25T00:00:00.000Z
- Rep. Jayapal, Pramila [D-WA-7] (D-WA), 2025-03-25T00:00:00.000Z
- Rep. Pocan, Mark [D-WI-2] (D-WI), 2025-04-01T00:00:00.000Z
- Rep. Omar, Ilhan [D-MN-5] (D-MN), 2025-05-29T00:00:00.000Z
- Rep. Magaziner, Seth [D-RI-2] (D-RI), 2025-11-04T00:00:00.000Z
- Rep. Sykes, Emilia Strong [D-OH-13] (D-OH), 2026-03-24T00:00:00.000Z

## Provisions PRIA read

- Extra EITC for unmarried parents: benefit, high. If enacted, unmarried filers with two or more qualifying children would get an extra EITC boost. The boost would be 12.5% for two children and 18.75% for three or more. The added amount would phase out at 5%. This would apply to tax years beginning after December 31, 2024.
- EITC age drops to 18: benefit, medium. If enacted, workers without qualifying children could claim the EITC starting at age 18. This would replace the old rule that used age 25 to under 65 in that clause. This would apply to tax years beginning after December 31, 2024.
- EITC help for students and caregivers: benefit, medium. If enacted, qualifying students and people with a qualifying dependent would be treated as having earned income equal to the EITC “earned income amount.” Students could qualify if they have an academic period during the year and get a Pell Grant or have household income under 300% of the poverty li…
- More relatives count for the EITC: benefit, medium. If enacted, more people could count as your EITC dependent. Some children would qualify at age 12 instead of 19. A spouse or relative who cannot care for themselves could count, and relatives age 65 or older could count. Certain federal benefits would not count as income in the dependent test. This…
- New EITC income and phaseout levels: benefit, medium. If enacted, the EITC “earned income amount” would be $4,000 ($8,000 for joint filers). The phaseout would start at $30,000 ($50,000 for joint filers). The EITC phaseout rate would be 20%. For years after 2025, these amounts would adjust for inflation and be rounded down to the nearest $50. These ch…
- IRS outreach on EITC and advances: benefit, low. If enacted, the IRS would start a 10‑year outreach pilot within one year. It would send notices to likely‑eligible taxpayers and hold local workshops. People getting monthly advances would get quarterly reminders that payments are estimates and that excess must be repaid. The IRS would report to Co…
- Monthly EITC advances with payback rules: mixed, medium. If enacted, you could choose monthly EITC advances, up to 75% of your estimated credit. You could elect anytime, and late-year choices would be split over the remaining months. If advances exceed your allowed credit, your tax for that year would go up by the extra amount, with interest and penaltie…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-7973: Momnibus Act
- 119-hr-3971: Domestic Workers Bill of Rights Act
- 119-hr-51: Washington, D.C. Admission Act
- 119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-hr-2086: Rights for the TSA Workforce Act

## Sources
- [119-hr-2338 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2338)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-3971: Domestic Workers Bill of Rights Act](https://policyrisk.com/legislation/119-hr-3971)
- [119-hr-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-hr-51)
- [119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-hr-20)
- [119-hr-2086: Rights for the TSA Workforce Act](https://policyrisk.com/legislation/119-hr-2086)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2338 (as of 2026-04-21).