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Working Parents Tax Relief Act of 2026
To amend the Internal Revenue Code of 1986 to increase the amount of the earned income tax credit for parents of young children.
Summary
The Working Parents Tax Relief Act of 2026 increases the Earned Income Tax Credit (EITC) for parents with young children. For parents with one qualifying child under age 4, the credit percentage increases by 42.24 percentage points, and for parents with two or more qualifying children under age 4, the credit percentage increases by 30.07 percentage points for each of the youngest three children under age 4. The law also increases the phaseout percentage by 5 percentage points for each of the youngest three qualifying children under age 4. Taxpayers may elect to receive the additional credit in equal monthly payments throughout the year instead of as a lump sum refund. The changes are effective for taxable years beginning after December 31, 2025.
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Sponsor (1)
Actions (2)
- Apr 15, 2026 Referred to the House Committee on Ways and Means. · house
- Apr 15, 2026 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
April 15, 2026
Ms. McDonald Rivet 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 increase the amount of the earned income tax credit for parents of young children.
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 Parents Tax Relief Act of 2026”.
SEC. 2. INCREASE IN EARNED INCOME TAX CREDIT FOR PARENTS OF YOUNG CHILDREN.
(a) In General.—Section 32(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(5) Increase in percentages for parents of young children.—
“(A) Credit percentages.—
“(i) 1 child.—In the case of an eligible individual with 1 qualifying child, the credit percentage determined under subsection (b)(1) shall be increased by 42.24 percentage points if such qualifying child has not attained age 4.
“(ii) 2 or more children.—In the case of an eligible individual with 2 or more qualifying children, the credit percentage determined under subsection (b)(1) shall be increased by 30.07 percentage points for each of the youngest 3 qualifying children of such eligible individual that has not attained age 4.
“(B) Phaseout percentage.—In the case of an eligible individual with 1 or more qualifying children, the phaseout percentage determined under subsection
(b)(1) shall be increased by 5 percentage points for each of the youngest 3 qualifying children of such eligible individual that has not attained age 4.
“(C) Monthly payment.—The Secretary shall establish a program allowing, at the election of the taxpayer, for making so much of any refund payment owed to a taxpayer by reason of operation of this paragraph in equal monthly increments divided among the remaining months in the taxable year of the taxpayer during which the amount of such refund is determined.”.
(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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