H.R. 10282

Stronger Start for Working Families Act

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Sec. 1. Short title

This Act may be cited as the Stronger Start for Working Families Act.

Sec. 2. Earned income threshold for refundable child tax credit

(a) In general. Section 24(d)(1)(B)(i) of the Internal Revenue Code of 1986 is amended by striking $3,000 and inserting $1.

(b) Conforming amendment. Section 24(h) of such Code is amended by striking paragraph (6).

(c) Effective date. The amendments made by this section shall apply to taxable years beginning after December 31, 2025.