Sec. 201 Increase in credit percentage under earned income tax credit for eligible individuals with no qualifying children
In general— The row in the table in subparagraph (A) of section 32(b)(1) of the Internal Revenue Code of 1986 relating to no qualifying children is amended to read as follows:
Effective date— The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2013.