Working Families Disaster Tax Relief Act

This bill changes federal tax law so that people affected by a federally declared major disaster can choose to use their earned income from the previous tax year, instead of the current year, when figuring the refundable part of the child tax credit and the earned income credit. A person qualifies if their home or main workplace was in an area approved for federal individual assistance during the disaster, or if their home was in the declared disaster area and they were displaced from it because of the disaster. The changes would apply to tax years beginning after December 31, 2024.

Full text and official record on Congress.gov

Sponsors

• Amy Klobuchar Democrat sponsor
• 1 cosponsors