# 119-hr-2898: EITC Lookback Act

119-hr-2898, EITC Lookback Act, is a 119th Congress bill sponsored by Rep. Sykes, Emilia Strong [D-OH-13] (D-OH); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-2898
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2898
- Congress: 119
- Title: EITC Lookback Act
- Status: introduced
- Introduced: 2025-04-10
- Sponsor: Rep. Sykes, Emilia Strong [D-OH-13] (D-OH)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Creates a permanent EITC 'lookback' allowing taxpayers to use prior-year earned income when current income drops.** The bill would add a new subsection to Section 32 so a taxpayer may elect to substitute the prior-year earned income into the existing Earned Income Tax Credit formula when current earned income is lower. That election would apply to taxable years beginning after December 31, 2024 and would use the current EITC earned-income variables.

## Provisions PRIA read

- Use last year's income for EITC: benefit, high. This bill would let you choose a lookback for the Earned Income Tax Credit (EITC). If your earned income this year is lower than last year, you could elect a lookback. You would use last year's earned income to figure your EITC. This could raise your credit if you qualify. It would apply to tax yea…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-7973: Momnibus Act
- 119-hr-3971: Domestic Workers Bill of Rights Act
- 119-hr-7853: PrEP Access and Coverage Act of 2026

## Sources
- [119-hr-2898 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2898)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [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-7853: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-hr-7853)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2898 (as of 2025-12-21).