arrow_back Back to App

Disaster Tax Relief: Using Prior Year Income for Family Credits

This act allows taxpayers affected by qualified disasters to use their income from the previous year when determining eligibility for the Child Tax Credit and the Earned Income Credit. This applies to individuals whose principal place of abode or work is in a qualified disaster zone declared by the President, or who are displaced by such a disaster. These changes apply to tax years beginning after December 31, 2024.
Key points
Disaster-affected taxpayers can use prior year income for Child Tax Credit eligibility.
They can also use prior year income for Earned Income Credit eligibility.
Applies to major disasters declared under the Stafford Act.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_6645
Sponsor: Rep. Jacobs, Sara [D-CA-51]
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Working Families Disaster Tax Relief Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_6645.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

What are the main provisions?

Key points include:

  • Disaster-affected taxpayers can use prior year income for Child Tax Credit eligibility.
  • They can also use prior year income for Earned Income Credit eligibility.
  • Applies to major disasters declared under the Stafford Act.
What is the specific legal status?

The current status is Introduced.

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 Rep. Jacobs, Sara [D-CA-51].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-11.

CATEGORIES

Taxes Family