1. Short title This Act may be cited as the Working Families Tax Relief Act of 2023 . I Expansion of the earned income credit 101. Permanent extension of earned income credit rules for individuals without qualifying children (a) Decrease in minimum age for credit (1) In general Subclause (II) of section 32(c)(1)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking age 25 and inserting the applicable minimum age . (2) Applicable minimum age Paragraph (1) of section 32(c) of such Code is amended by adding at the end the following new subparagraph: (F) Applicable minimum age For purposes of this paragraph— (i) In general The term applicable minimum age means— (I) except as otherwise provided in this clause, age 19, (II) in the case of a specified student (other than a qualified former foster youth or a qualified homeless youth), age 24, and (III) in the case of a qualified former foster youth or a qualified homeless youth, age 18. (ii) Specified student For purposes of this subparagraph, the term specified student means, with respect to any taxable year, an individual who is an eligible student (as defined in section 25A(b)(3)) during at least 5 calendar months during the taxable year. (iii) Qualified former foster youth For purposes of this subparagraph, the term qualified former foster youth means an individual who— (I) on or after the date that such individual attained age 14, was in foster care provided under the supervision or administration of an entity administering (or eligible to administer) a plan under part B or part E of title IV of the Social Security Act (without regard to whether Federal assistance was provided with respect to such child under such part E), and (II) provides (in such manner as the Secretary may provide) consent for entities which administer a plan under part B or part E of title IV of the Social Security Act to disclose to the Secretary information related to the status of such individual as a qualified former foster youth. (iv) Qualified homeless youth For purposes of