Introduced in House

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10282 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                               H. R. 10282

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


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 3, 2026

 Mrs. Miller of West Virginia (for herself, Mr. Horsford, Ms. Salazar, 
 and Mr. Pappas) introduced the following bill; which was referred to 
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


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

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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.
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