1. Short title This Act may be cited as the Worker Relief and Credit Reform Act of 2023 or as the WRCR Act of 2023 . 2. Expansion and improvement of earned income tax credit (a) Application to students (1) In general Section 32(c)(1)(A)(i) of the Internal Revenue Code of 1986 is amended by inserting who is a qualifying student or after any individual . (2) Qualifying student Section 32(c) of such Code is amended by redesignating paragraph (4) as paragraph (5) and inserting after paragraph (3) the following new paragraph: (4) Qualifying student (A) In general The term qualifying student means, with respect to any taxable year, any individual who— (i) is an eligible student (as defined in section 25A(b)(3)) with respect to at least one academic period beginning during such taxable year, (ii) either— (I) qualifies for a Federal Pell Grant with respect to such academic period, or (II) meets the requirements of subparagraph (B) or (C) for the taxable year, and (iii) is not a dependent for whom a deduction is allowable under section 151 to another taxpayer for any taxable year beginning in the same calendar year as such taxable year. (B) Independent students In the case of any independent student, the requirements of this subparagraph are met for such taxable year if the household income of the taxpayer is less than 300 percent of the poverty line for the size of the family involved for the taxable year. (C) Other students (i) In general In the case of any individual who is not an independent student, the requirements of this subparagraph are met for such taxable year if the aggregate household incomes of all the individual’s specified supporters (and the taxpayer if not otherwise taken into account) for the taxable years of such supporters which end in or with the calendar year in which such individual’s taxable year begins is less than 300 percent of the poverty line for the size of the family involved (determined on a single aggregate basis) for the taxable year. (ii) Specified supporter The term specified