Congress expands child tax credit to lowest-earning working families
H.R. 10282 — Stronger Start for Working Families Act · Filed by Carol Miller (R-WV) · 3 cosponsors · Introduced Sep 3, 2026 · Referred to committee
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What it does
This bill lowers the earned income threshold for the refundable child tax credit from $3,000 to $1, effective for tax years beginning after December 31, 2025. The change allows families with virtually any earned income to claim the refundable portion of the child tax credit, removing a barrier that previously excluded the lowest-earning working families. It also repeals a conforming provision in the tax code.
Why we flagged it
The bill's sole operative mechanism is a downward adjustment of an income eligibility threshold for an existing refundable tax credit, broadening access to the lowest-earning working families without changing the credit amount or structure.
What the text implies
- The $1 threshold is effectively a floor of zero — any family with any earned income (including self-employment) becomes eligible, removing the prior $3,000 cliff that created a work-disincentive zone.
- Repealing IRC §24(h)(6) removes a conforming provision; without seeing that provision's text, the full scope of the conforming change cannot be assessed, though it is likely technical alignment with the threshold change.
The full analysis lists 3 implications of this text.
Who stands to gain
working families with earned income below $3,000 annually; households with children in the lowest income brackets