The Stronger Start for Working Families Act would lower the earned-income threshold for the refundable Child Tax Credit from $2,500 to $1. Under current law, the refundable portion of the Child Tax Credit does not begin phasing in until a family earns more than $2,500. The Stronger Start for Working Families Act would allow eligible working families to begin earning the refundable credit with their first dollar of earned income.
Lower the earned-income threshold for the refundable Child Tax Credit from $2,500 to $1 so eligible working families can begin earning the refundable credit with their first dollar of earned income, beginning with the 2026 tax year.
Occurrences
Full Title To amend the Internal Revenue Code of 1986 to modify the earned income threshold for the refundable child tax credit.
Evidence
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GovInfo lists H.R. 10282 as introduced by Mrs. Miller of West Virginia and referred to the House Committee on Ways and Means on September 3, 2026.
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The bill text amends IRC section 24(d)(1)(B)(i) by striking "$3,000" and inserting "$1" and applies to taxable years beginning after December 31, 2025.
Assessments
Carol D. Miller introduced H.R. 10282, the Stronger Start for Working Families Act, on September 3, 2026, and the bill text would lower the refundable Child Tax Credit earned-income threshold to $1 for taxable years beginning after December 31, 2025. That is a direct legislative effort toward the promised federal policy, but the bill has only been introduced and referred to the House Ways and Means Committee; there is no evidence it has passed Congress, been signed into law, or otherwise taken effect. Because the promised policy outcome is still pending rather than delivered, the status is unresolved with same-term timing and an effort badge.