S. 3596 — Introduced in Senate

II 119th CONGRESS 2d Session S. 3596 IN THE SENATE OF THE UNITED STATES January 8 (legislative day, January 7), 2026Ms. 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. 1. Short title This Act may be cited as the Stronger Start for Working Families Act. 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.