Section 1 Short title
This Act may be cited as the “Stronger Start for Working Families Act”.
Stronger Start for Working Families Act
A BILL
To amend the Internal Revenue Code of 1986 to modify the earned income threshold for the refundable child tax credit.
Sec. 2 Earned income threshold for refundable child tax credit
In general— Section 24(d)(1)(B)(i) of the Internal Revenue Code of 1986 is amended by striking “$3,000” and inserting “$1”.
Conforming amendment— Section 24(h) of such Code is amended by striking paragraph (6).
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2025.