H.R. 10282, the Stronger Start for Working Families Act, would change one part of the Internal Revenue Code that sets the earned income threshold for the refundable child tax credit. The bill replaces "$3,000" with "$1" in section 24(d)(1)(B)(i). It also removes paragraph (6) of section 24(h). The changes would apply to taxable years beginning after December 31, 2025. The bill was introduced in the House and referred to the Committee on Ways and Means.
The bill would lower the earned income amount named in a rule about the refundable child tax credit from $3,000 to $1. That means, under this specific change, a taxpayer with at least $1 in earned income would meet this particular threshold. The bill text does not describe other eligibility rules or how the credit would be calculated. The change would take effect for tax years starting after December 31, 2025.
No publicly available information about costs or budget estimates is included in the bill text or provided metadata.
No publicly available information about supporters' stated reasons or arguments is included in the bill text or provided metadata.
No publicly available information about opponents' stated reasons or arguments is included in the bill text or provided metadata.