Last progress January 28, 2025 (10 months ago)
Introduced on January 28, 2025 by John James
Referred to the House Committee on Ways and Means.
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 .