FIGURE 2
The Working Parents Tax Relief Act (WPTRA) Would Increase the Maximum EITC by Up To $5,500 per Young Child Under Age 4 

EITC amount by earnings for an unmarried taxpayer with 1 young child

Click to see EITC amounts for: An unmarried taxpayer with 1 young child

An unmarried taxpayer with two young children

An unmarried taxpayer with three or more young children

tpc
Notes:  WPTRA=Working Parents Tax Relief Act (H.R. 8305) in the 119th Congress. AGI=Adjusted Gross Income. These calculations are for 2026 when the bill, if enacted, would go into effect. Assumes AGI equals earnings, an unmarried taxpayer files as head of household. For married taxpayers filing a joint return, the credit begins to phase out at an income $7,270 higher than shown for unmarried filers. Assumes all the taxpayer's qualifying children for the EITC are under four years old. Under WPTRA, the EITC amounts would remain unchanged for taxpayers with no children under 4 years old. 
Chart: Urban-Brookings Tax Policy CenterDownload image