S.3596

Stronger Start for Working Families Act

Introduced·1/8/26

Lowers the earned income threshold for the refundable child tax credit to $1.

The Stronger Start for Working Families Act amends the Internal Revenue Code to reduce the earned income threshold for the refundable child tax credit from $3,000 to $1. This change aims to make the credit more accessible to low-income families, ensuring they receive the full benefit of the tax credit. The amendments apply to taxable years beginning after December 31, 2025.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

Democratic CaucusRepublican Caucus

History

Jan 8

Senate

Read twice and referred to the Committee on Finance.