Creates a new excise tax on remittance transfers and a matching refundable federal income tax credit for U.S. citizens and nationals equal to the excise tax they actually paid. Requires remittance-transfer providers to file detailed tax returns with the IRS and to give itemized statements to named senders, establishes substantiation and Social Security number rules for claiming the credit, adds related penalties and conforming tax-code changes, and makes most provisions effective for transfers after December 31, 2025.