Working Families Disaster Tax Relief Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6645 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6645 To amend the Internal Revenue Code of 1986 to allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for the earned income credit and the refundable portion of the child tax credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 11, 2025 Ms. Jacobs introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for the earned income credit and the refundable portion of the child tax credit. 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 ``Working Families Disaster Tax Relief Act''. SEC. 2. ELECTION FOR DISASTER-AFFECTED TAXPAYERS TO USE PRECEDING YEAR EARNED INCOME TO DETERMINE CREDIT ELIGIBILITY. (a) Election To Use Prior Year Income for Disaster-Affected Taxpayers With Respect to Child Tax Credit.--Section 24(d) of the Internal Revenue Code of 1986 is amended to read as follows: ``(4) Election to use prior year income for disaster- affected taxpayers.-- ``(A) In general.--A disaster-affected taxpayer may elect to apply paragraph (1) by substituting `the preceding taxable year' for `the taxable year' each place such term appears. ``(B) Disaster-affected taxpayer.--For purposes of this paragraph, the term `disaster-affected taxpayer' means, with respect to a taxable year-- ``(i) a taxpayer whose principal place of abode or principal place of work, during any period in the taxable year which is part of the incident period of a qualifie