FIGURE 1
The Tax Cut for Workers Act (TCWA)  More Than Doubles the Maximum Childless EITC and Makes It Available to Workers with Higher Incomes

EITC amounts by adjusted gross income for unmarried workers without children, 2026

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Source: IRS Revenue Procedure 2025- 32; S. 1372 and H.R. 2764 in the 119th Congress.
Notes: TCWA= Tax Cut for Workers Act (S. 1372 and H.R. 2764) in the 119th Congress; EITC=earned income tax credit.
Adjusted gross income (AGI) is assumed to equal earned income. Amounts are for taxpayers filing as single or head of household. For married couples filing a joint tax return, the credit begins to phase out under current law at a level $7,280 higher than shown, and under TCWA at an estimated  level $7,470 higher than shown. The marriage penalty relief under current law and TCWA differs because the bill changes the measure of inflation used to adjust credit parameters.
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