Modifies the earned income threshold for the refundable child tax credit.

The bill, known as the "Stronger Start for Working Families Act," amends the Internal Revenue Code to lower the earned income threshold for the refundable child tax credit from $3,000 to $1. This change will apply to taxable years beginning after December 31, 2025. The bill also removes a conforming amendment related to the credit.

Modifies the earned income threshold for the refundable child tax credit.

The bill, known as the "Stronger Start for Working Families Act," amends the Internal Revenue Code to lower the earned income threshold for the refundable child tax credit from $3,000 to $1. This change will apply to taxable years beginning after December 31, 2025. The bill also removes a conforming amendment related to the credit.