What is the official ID of this bill?

The official print number for this legislation is S 1992.

When did the legislative process begin?

The process officially started on 2023-06-14.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/118/bills/s1992/BILLS-118s1992is.htm

Is this summary verified?

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

Who is the primary sponsor?

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

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Analysis and Potential Impact of S 1992

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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

Q: 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.

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.

article Official text account_balance Process page notifications_active Track this Bill

gavel

Status:

Expired

Record your position for audit.

Why does your vote on bills matter?

It creates raw, undeniable proof. Civic Will provides the permanent data to verify the Government's loyalty towards its citizens (explained here). Start recording it now.

Additional Information

Working Families Tax Relief Act of 2023

Print number: S 1992

Sponsor: Sen. Brown, Sherrod [D-OH]

Process start date: 2023-06-14

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

Summarized by: gemini-3-pro-preview

Source data: api.congress.gov

AI work logs for this document launch

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

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