To establish a universal child assistance program, and for other purposes.
Summary
What This Bill Does
The bill provides universal child assistance program, creates repeal of child tax credit and earned income tax credit Section 24 of the Internal Revenue Code of 1986 is hereby repealed, and creates refundable tax credit for adult dependents Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 33 the following new section: 32A.Adult. It relies on definition changes, compliance mandates, tax credits, and appropriations. The main policy areas are Education, Civil Rights, Finance, and Environment.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk, Immigrants, asylum seekers, and border communities affected by the bill could face lower compliance burdens, and Environmental and public health interests affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Immigrants, asylum seekers, and border communities affected by the bill would take on compliance duties, and Researchers and scientific institutions affected by the bill could lose revenue opportunities.
Key Provisions
- Provides universal child assistance program.
- Creates repeal of child tax credit and earned income tax credit Section 24 of the Internal Revenue Code of 1986 is hereby repealed.
- Creates refundable tax credit for adult dependents Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 33 the following new section: 32A.Adult...
- Requires adult dependent credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to $600 for each qualifying...
- Creates refundable tax credit for adults and families Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by section 4, is amended by inserting after section 32A...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill provides universal child assistance program, creates repeal of child tax credit and earned income tax credit Section 24 of the Internal Revenue Code of 1986 is hereby repealed, and creates refundable tax credit for adult dependents Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 33 the following new section: 32A.Adult.
Key Policy Areas
Education, Civil Rights, Finance, Environment
Primary Purpose
The bill provides universal child assistance program, creates repeal of child tax credit and earned income tax credit Section 24 of the Internal Revenue Code of 1986 is hereby repealed, and creates refundable tax credit for adult dependents Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 33 the following new section: 32A.Adult.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
- Immigrants, asylum seekers, and border communities affected by the bill
- Environmental and public health interests affected by the bill
- Educational institutions and students affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Immigrants, asylum seekers, and border communities affected by the bill
- Researchers and scientific institutions affected by the bill
- Businesses and employers affected by the bill
Sponsors
Legislative Progress
IntroducedMs. Tlaib (for herself, Mr. García of Illinois, and Ms. …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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