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Working Families Disaster Tax Relief Act
To amend the Internal Revenue Code of 1986 to allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for the earned income credit and the refundable portion of the child tax credit.
Summary
This bill allows disaster-affected taxpayers to use their previous year's earned income instead of current year income when calculating eligibility for the Earned Income Tax Credit and the refundable portion of the Child Tax Credit. A "disaster-affected taxpayer" is defined as someone whose principal residence or workplace during a federally declared major disaster is in the disaster zone, or someone who was displaced from their home due to such a disaster. This provision helps workers who experienced reduced earnings during the disaster year due to job loss or reduced work to still qualify for tax credits based on their pre-disaster income levels. The provision applies to taxable years beginning after December 31, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Jacobs, Sara [D-CA-51] (D-CA)
Money behind the sponsor
Top reported contributors to Sara Jacobs’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Sara Jacobs → · Outside spending →
Actions (2)
- Dec 11, 2025 Referred to the House Committee on Ways and Means. · house
- Dec 11, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
December 11, 2025
Ms. Jacobs 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 allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for the earned income credit and the refundable portion of the 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 “Working Families Disaster Tax Relief Act”.
SEC. 2. ELECTION FOR DISASTER-AFFECTED TAXPAYERS TO USE PRECEDING YEAR EARNED INCOME TO DETERMINE CREDIT ELIGIBILITY.
(a) Election To Use Prior Year Income for Disaster-Affected Taxpayers With Respect to Child Tax Credit.—Section 24(d) of the Internal Revenue Code of 1986 is amended to read as follows:
“(4) Election to use prior year income for disaster- affected taxpayers.—
“(A) In general.—A disaster-affected taxpayer may elect to apply paragraph (1) by substituting ‘the preceding taxable year’ for ‘the taxable year’ each place such term appears.
“(B) Disaster-affected taxpayer.—For purposes of this paragraph, the term ‘disaster-affected taxpayer’ means, with respect to a taxable year—
“(i) a taxpayer whose principal place of abode or principal place of work, during any period in the taxable year which is part of the incident period of a qualified disaster, is located in a qualified disaster zone, or
“(ii) a taxpayer—
“(I) whose principal place of abode, during any period in the taxable year which is part of the incident period of a qualified disaster, is located in the qualified disaster area with respect to such qualified disaster, and
“(II) who is displaced from such principal place of abode during such taxable year as a result of such qualified disaster.
“(C) Definitions.—For purposes of this paragraph—
“(i) Qualified disaster.—The term ‘qualified disaster’ means any disaster with respect to which a major disaster has been declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
“(ii) Qualified disaster area.—The term ‘qualified disaster area’ means, with respect to any qualified disaster, the area with respect to which the major disaster was declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
“(iii) Qualified disaster zone.—The term ‘qualified disaster zone’ means the portion of a qualified disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.”.
(b) Election To Use Prior Year Income for Disaster-Affected Taxpayers With Respect to Earned Income Credit.—Section 32(c) of such Code is amended by adding at the end the following new paragraph:
“(5) Election to use prior year income for disaster- affected taxpayers.—A disaster-affected taxpayer (as defined in section 24(d)(4)(B)) may elect to apply subsection (a)(1) by inserting ‘preceding’ before ‘taxable year’ in such paragraph.”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024. <all>
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