Stronger Start for Working Families Act

This bill lowers the income threshold for the refundable child tax credit from $3,000 to $1 in the Internal Revenue Code. It directly affects low-income working families with children who previously earned above $3,000 but now qualify under the new $1 threshold. The key change simplifies eligibility, allowing more families to receive the credit, and takes effect for tax years starting after December 31, 2025.