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S. 3596Senate119th Congress (2025-2027)In Committee

Stronger Start for Working Families Act

Sponsored by Margaret Wood HassanSen. Margaret Wood Hassan (D-NH)
Introduced January 8, 2026

AI-Generated Summary

Updated February 3, 2026 at 11:10 AM UTC

The Stronger Start for Working Families Act rewrites a part of the tax code that limits the refundable child tax credit based on earned income. By lowering the threshold to $1, the credit becomes refundable for almost any taxpayer with a qualifying child, expanding benefits to low‑ and moderate‑income families. The law also updates related language and applies the changes to tax years starting after 2025.

Key Provisions

  • Changes the earned‑income threshold for the refundable child tax credit from $3,000 to $1, effectively allowing the credit to be refundable for virtually all earners with qualifying children.
  • Deletes a related conforming paragraph in the tax code to align with the new threshold.
  • Sets the changes to take effect for tax years beginning after December 31, 2025.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

January 8, 2026

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SenateIntro Referral

Introduced in Senate

January 8, 2026

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

January 8, 2026

Bill Text

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Introduced in SenateIssued January 8, 2026

II

119th CONGRESS

2d Session

S. 3596

IN THE SENATE OF THE UNITED STATES

January 8 (legislative day, January 7), 2026

Ms. Hassan (for herself and Mr. Young) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to modify the earned income threshold for the refundable child tax credit.

1.

Short title

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

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.