Lets disaster-affected families use past income to qualify for tax credits.
This bill would let families affected by major disasters use their income from the year before the disaster to qualify for certain tax credits. This means if a disaster caused their income to drop, they could still get the Earned Income Credit and Child Tax Credit, helping them financially recover.
Today, eligibility for the Earned Income Credit and the refundable Child Tax Credit is based on a taxpayer's income in the current year. After this bill, if a major disaster strikes, affected taxpayers could choose to use their income from the year before the disaster. This could help them get more financial support when they need it most.
S 3432 · 119th Congress · December 11, 2025 · AI Summary by gemini-2.5-flash · 9/10
Sign in to see your representatives' phone numbers
4 filings mentioned this bill
Amounts reflect total quarterly lobbying spend reported to the Senate, not bill-specific spending. Source: Senate LDA filings.