Strong Start Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3770 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 3770 To amend the Internal Revenue Code of 1986 to make new child payments, to provide for American Dream Accounts, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES February 3, 2026 Mr. Gallego introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make new child payments, to provide for American Dream Accounts, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Strong Start Act''. SEC. 2. NEW CHILD PAYMENTS. (a) In General.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. NEW CHILD PAYMENTS. ``(a) In General.--An eligible taxpayer shall be allowed a credit in the amount determined under subsection (b) with respect to each eligible new child of the eligible taxpayer which shall be paid by the Secretary not later than 30 days after the date in which the eligible taxpayer files a claim for such credit. ``(b) Amount.-- ``(1) In general.--The amount of the credit under this subsection with respect to each eligible new child shall be $3,000. ``(2) Inflation adjustments.-- ``(A) In general.--In the case of a taxable year beginning in a calendar year after 2025, the $3,000 dollar amount in paragraph (1) shall be increased by an amount equal to-- ``(i) such dollar amount, multiplied by ``(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2024' for