This Act may be cited as the Boost the Middle Class Act.

(a) Increasing earned income amounts and phaseout amounts (1) Earned income amounts The table contained in section 32(b)(2)(A) of such Code is amended— (A) by striking 6,330 and inserting 13,629, (B) by striking 8,890 and inserting 19,140, and (C) by striking 4,220 and inserting 9,086. (2) Phaseout amounts The table contained in section 32(b)(2)(A) of such Code, as amended by paragraph (1), is amended— (A) by striking 11,610 and inserting 24,992, (B) by striking 11,610 and inserting 24,992, and (C) by striking 5,280 and inserting 11,363. (b) Increasing phaseout amounts for married individuals filing jointly Section 32(b)(2)(B) of such Code is amended by striking 5,000 and inserting 7,612. (c) Inflation adjustments Section 32(j)(1) of such Code is amended— (1) in the matter preceding subparagraph (A), by striking 2015 and inserting 2026, and (2) in subparagraph (B)— (A) by striking 1995 and inserting 2025, and (B) by striking 2008 and inserting 2025. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.