This legislative proposal, known as the Stronger Start for Working Families Act , aims to expand access to the refundable child tax credit by amending the Internal Revenue Code of 1986. Its primary provision significantly lowers the earned income threshold required for eligibility for this credit. Specifically, the bill reduces the minimum earned income requirement from $3,000 to just $1 . This change is designed to ensure that a greater number of low-income working families can benefit from the full refundable portion of the credit, thereby providing enhanced financial support. The amendments outlined in this bill are scheduled to take effect for all taxable years beginning after December 31, 2025.