HRES-88-119
Referred to the House Committee on Ways and Means.
Sponsored by Terri Sewell (D-AL)
What it does
This resolution expresses House support for designating January 31, 2025 as "Earned Income Tax Credit Awareness Day." It calls on federal, state, and local agencies, nonprofits, and employers to raise awareness about the earned income tax credit, other refundable tax credits, and free tax filing assistance. It does not change any law, tax rate, or eligibility rule.
Who benefits
No group gains a material or enforceable benefit, since the resolution creates no new program or funding; low- and moderate-income workers eligible for the earned income tax credit could see modest indirect benefit if awareness campaigns increase the roughly 20 percent of eligible workers who currently do not claim it.
Who is hurt
No group is meaningfully harmed. The resolution imposes no costs, mandates, or restrictions on any individual, business, or government entity.
Supporters argue
Supporters argue that an estimated 20 percent of eligible workers fail to claim the earned income tax credit each year, leaving billions of dollars in benefits unclaimed, and that a designated awareness day can prompt outreach by agencies and community organizations to close that gap. They contend the credit has lifted about 8 million people out of poverty annually from 2017 to 2021, making increased participation a meaningful public benefit at essentially no cost.
Opponents argue
Opponents argue that symbolic resolutions like this one consume floor time and committee attention without producing any binding change in law, funding, or agency practice. They contend that if Congress wants to increase earned income tax credit participation, it should pass substantive measures such as funding outreach programs or simplifying the filing process, rather than a non-binding statement.
Constitutional context
This resolution raises no constitutional question beyond Congress's general authority to express its views through simple resolutions; it creates no tax, spending, or regulatory obligation that would implicate the Origination Clause or Taxing and Spending Clause.
Checks and balances
No branch gains or loses authority; this is a non-binding expression of House sentiment with no legal or enforcement mechanism.
Historical precedent
Congress has periodically passed similar non-binding resolutions recognizing Earned Income Tax Credit Awareness Day in past sessions.