HR8305Referred to Committee

Working Parents Tax Relief Act of 2026

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2026-04-15
Introduced
0
Cosponsors
HR
Type

Sponsor

Kristen McDonald Rivet
Kristen McDonald Rivet
Democrat · MI · Representative
Votes with party: 91.7% (553 recorded votes)

Full profile: /officials/M001237

Source: Congress.gov · FEC

Cosponsors (0)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

No cosponsors on record. Bills can pass without cosponsors — this often means the sponsor introduced the bill alone, either because it's a messaging bill, a chairman's mark, or simply early in the legislative cycle.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Referred to the House Committee on Ways and Means.

2026-04-15

Source: Congress.gov

Committee Activity

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Previously

Plain-English Summary

The bill would give larger tax refunds to working parents with young children through an expanded earned income tax credit, which is a government benefit that reduces taxes owed or increases refunds for low- and moderate-income workers. This would put more money back in the pockets of families with small children who work but earn relatively modest incomes. The change would primarily benefit working parents struggling to afford childcare and other expenses related to raising young kids.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

Subjects

Taxation

Full Bill Text

Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8305 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8305 To amend the Internal Revenue Code of 1986 to increase the amount of the earned income tax credit for parents of young children. _______________________________________________________________________ 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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