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S 3596
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Stronger Start for Working Families Act

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

Introduced Jan 8, 2026

Latest action (Jan 8, 2026) Read twice and referred to the Committee on Finance.

Policy area
Issues
Economy & Taxes

Summary

S 3596 amends the Internal Revenue Code to modify eligibility for the refundable child tax credit by lowering the earned income threshold from $3,000 to $1. This change allows families with minimal earned income to claim the refundable child tax credit. The bill also makes a conforming amendment to remove a related provision. These changes apply to taxable years beginning after December 31, 2025.

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)

Actions (2)

  1. Jan 8, 2026 Read twice and referred to the Committee on Finance. · senate
  2. Jan 8, 2026 Introduced in Senate

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 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.

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. <all>

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