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.
Short title
This Act may be cited as the Stronger Start for Working Families Act
.
Earned income threshold for refundable child tax credit
In general
Section 24(d)(1)(B)(i) of the Internal Revenue Code of 1986 is amended by striking $3,000
and inserting $1
.
Conforming amendment
Section 24(h) of such Code is amended by striking paragraph (6).
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.