1. Short title This Act may be cited as the Foster Opportunity EITC Act of 2019 . 2. Strengthening the earned income tax credit (a) Increased credit for individuals with no qualifying children (1) In general The table in subparagraph (A) of section 32(b)(2) of the Internal Revenue Code of 1986 is amended— (A) by striking $4,220 in the second column of the third row and inserting $10,180 , and (B) by striking $5,280 in the third column of the third row and inserting $11,380 . (2) Inflation adjustments Subparagraph (B) of section 32(j)(1) of such Code is amended— (A) in clause (i)— (i) by inserting (except as provided in clause (iii)) after (b)(2)(A) , and (ii) by striking and at the end, (B) by redesignating clause (ii) as clause (iii), and (C) by inserting after clause (i) the following new clause: (ii) in the case of the $10,180 and $11,380 amounts in the table in subsection (b)(2)(A), calendar year 2017 for calendar year 1992 , and . (b) Credit increase and reduction in phase-Out for individuals with no children The table contained in section 32(b)(1)(A) of such Code is amended— (1) by striking 7.65 in the second column of the fourth row and inserting 20 , and (2) by striking 7.65 in the third column of the fourth row and inserting 15.98 . (c) Eligibility age limits (1) Upper age limit Subclause (II) of section 32(c)(1)(A)(ii) of such Code is amended by striking age 65 and inserting age 68 . (2) Lowering eligibility age for certain childless individuals, homeless youth, and qualified foster youth (A) In general Subclause (II) of section 32(c)(1)(A)(ii) of such Code is amended by striking age 25 and inserting age 19 (or, in the case of homeless youth and qualified foster youth, age 18) . (B) Homeless youth and qualified foster youth Paragraph (1) of section 32(c) of such Code is amended by adding at the end the following new subparagraphs: (G) Homeless youth (i) In general For purposes of subparagraph (A)(ii)(II), the term homeless youth means— (I) an unaccompanied youth who has not attained age 24 and who is a