Maybe I'm not understanding your question, but that's exactly what the bill does. It let's you use 2019 income to calculate your EITC and CTC for the 2020 tax year- usually you have to use that year's income to calculate that year's credit.
My understanding is, for example, a family with 2 kids, gets more Eic and child tax credit, if they earned 12-24k vs if they earned only 10k.
So this year a low income person that normally earns 20k, only earned 8k due to covid. They would now only be getting Eic and ctc based on 8k. Therefore the bill says, we will let you use your higher income of 20k from last year, to get more eic and ctc.
What I'm asking regarding EIC is the opposite.
This person that only earned 8k this year, also got 25k in unemployment money. Hence their taxable income is 33k. Therefore eic looks at them as if they aren't so low income, since once your total income goes above 24k, your eic starts to go down.
So this person would benefit using 2019 earned income for the Eic vs 2020, to lower their total income.
Can they?