Replaces subparagraph (A) of 24(d)(1) with new text and amends subparagraph (B)(i) to replace the prior '15 percent' language with '15.3 percent' and to change the earned-income reference.

This bill would give a $3,500 tax credit to certain “critical” workers who spend most of the year working full-time in designated opportunity zones—economically distressed areas that get special tax treatment. Jobs covered include nurses (CNAs, LPNs, RNs), police, firefighters, EMTs/rescue workers, child care providers, and personal or home care aides. An employer must certify the worker’s status and that the person worked full-time for at least 75% of the tax year in that zone. This credit would be available for three years after the law takes effect .

It also raises and updates the child tax credit. The credit would increase to $3,500 per child, or $4,500 for children under age six. It would raise the age limit to 17, keep the higher income phase‑out levels ($200,000 for single filers; $400,000 for married filing jointly), and boost the refundable portion for some families with fewer than three children. The bill’s title also notes it aims to make certain expiring child tax credit provisions permanent .

• Who is affected:
  • Critical workers in opportunity zones (nurses, police, firefighters, EMTs, child care, home care).
  • Families with children who claim the child tax credit.
• What changes:
  • New $3,500 credit for eligible workers, with employer certification and a full‑time work requirement for most of the year in an opportunity zone.
  • Child tax credit raised to $3,500 per child ($4,500 if under 6), age limit increased to 17, higher income limits kept, and more refundable support for some families.
• When:
  • The worker credit lasts for three years after enactment. Child tax credit updates are included in the bill; some provisions are described as permanent in the title .