Sponsors (11)
The bill redirects and expands refundable cash support—providing predictable monthly child payments and new adult credits that boost incomes for many households—while substantially increasing federal spending, shifting or eliminating existing credits (which can cut support for families with children), and creating privacy, administrative, and eligibility complications that may exclude some people.
Families with qualifying children (parents and children) receive predictable monthly cash payments equal to the gap between two‑person and single HHS poverty guidelines, and those payments are excluded from federal income and resource tests so recipients don't lose means‑tested benefits.
SSA will proactively identify eligible children using SSN applications and IRS data‑sharing and the law creates a dedicated SSA Office with annual reporting to Congress, reducing application burdens and improving administrative oversight and outreach.
Taxpayers caring for qualifying adult dependents get a refundable $700 credit per dependent (helping offset caregiving costs), with the credit indexed for inflation after 2025 to help preserve its value.
American taxpayers face higher federal outlays from the new child cash payments and refundable adult credits, increasing deficit risk or creating pressure for future tax increases or spending cuts to offset the cost.
Low‑income workers and families with children lose existing refundable supports (EITC and the child tax credit), cutting after‑tax income for many households and raising the risk of child poverty.
Sharing IRS identity information with SSA and requiring TINs risks privacy harms and may exclude or delay benefits for people without TINs (including some immigrants and recent ITIN applicants).
Based on analysis of 5 sections of legislative text.
Ends the Child and Earned Income Tax Credits after 2025, starts monthly child payments in 2026, and creates new refundable credits for adults and adult dependents.
Introduced November 20, 2025 by Rashida Tlaib · Last progress November 20, 2025
Creates a new monthly Universal Child Assistance paid by the Social Security Administration starting January 1, 2026, for each qualifying child and replaces two major tax credits with new refundable tax credits for adults and adult dependents. It ends the federal Child Tax Credit and Earned Income Tax Credit after 2025, requires Treasury to keep publishing the old credit tables for reference, and adds two new refundable credits for adults and adult dependents beginning with tax years after 2025.