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Major Tax Relief: Higher Child Credit and Expanded Earned Income Tax Credit.

This law permanently increases the Child Tax Credit (CTC) to an annualized $3,000 ($3,600 for children under 6) and introduces monthly advance payments. It also significantly expands the Earned Income Tax Credit (EITC) for workers without children by increasing the credit percentage and amounts, and removing the upper age limit. Additionally, it allows taxpayers to use the prior year's income to calculate the EITC.
Key points
Monthly Child Payments: Families will receive monthly advance payments of the Child Tax Credit (CTC), improving financial stability.
Higher Child Credit: The maximum Child Tax Credit increases to $3,000 ($3,600 for young children) annually and becomes fully refundable.
Expanded EITC for Childless Workers: The Earned Income Tax Credit for workers without children is significantly increased, and age restrictions are lowered or eliminated.
Payment Protection: Advance child payments are protected from garnishment, levy, and other legal processes.
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Additional Information
Print number: 118_S_1992
Sponsor: Sen. Brown, Sherrod [D-OH]
Process start date: 2023-06-14
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Working Families Tax Relief Act of 2023

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_1992.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-06-14.

What are the main provisions?

Key points include:

  • Monthly Child Payments: Families will receive monthly advance payments of the Child Tax Credit (CTC), improving financial stability.
  • Higher Child Credit: The maximum Child Tax Credit increases to $3,000 ($3,600 for young children) annually and becomes fully refundable.
  • Expanded EITC for Childless Workers: The Earned Income Tax Credit for workers without children is significantly increased, and age restrictions are lowered or eliminated.
  • Payment Protection: Advance child payments are protected from garnishment, levy, and other legal processes.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Brown, Sherrod [D-OH].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

CATEGORIES

Taxes Family Benefits