End Child Poverty Act

Bill Number

H.R. 6235

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-11-20: Referred to the House Committee on Ways and Means.

Last Updated

2026-02-03T09:05:39Z

AI-Generated Summary

Summary of H.R. 6235: End Child Poverty Act

Purpose

The legislation aims to reduce child poverty by creating a universal child assistance program that provides direct monthly payments to eligible children. It replaces certain existing tax credits with new refundable credits for adults and dependents, shifting support from tax-based benefits to direct cash assistance and simplified credits.

Key Provisions

• Universal Child Assistance Program (Section 2):
• Establishes the Office of Universal Child Assistance within the Social Security Administration (SSA), led by a Deputy Commissioner appointed by the SSA Commissioner.
• Defines a "qualifying child" as a U.S. resident under 19 years old who is a U.S. citizen, national, or qualified alien (a non-citizen legally allowed to receive certain benefits under federal law).
• Provides monthly payments starting January 2026 to approved applicants, equal to one-twelfth of the difference between the federal poverty guideline for a two-person household and a single-person household (approximately the incremental poverty threshold for adding a child).
• Payments adjust annually based on updated poverty guidelines published by the Department of Health and Human Services; includes reconciliation payments if guidelines change mid-year.
• Applications can be submitted directly, deemed approved via IRS data sharing (e.g., for children identified through tax returns), or tied to Social Security number applications, with an opt-out option.
• IRS must share taxpayer data (e.g., citizenship, age, residence) with SSA to identify eligible children.
• Payments are not counted as income for federal taxes or eligibility for other federal, state, or local benefits programs.
• Applies Social Security rules for representative payees (e.g., guardians managing payments for minors) and penalties for fraud.

• Termination of Existing Tax Credits (Section 3):
• Ends the Child Tax Credit (Section 24 of the Internal Revenue Code) and Earned Income Tax Credit (Section 32) for tax years after December 31, 2025.
• Requires the IRS to continue calculating "reference" amounts for these credits annually for use in other laws that reference them, without providing actual benefits.

• New Refundable Tax Credit for Adult Dependents (Section 4):
• Introduces a $700 credit per qualifying dependent (over age 18, as defined under dependency rules in the tax code) for eligible taxpayers starting in tax years after 2025.
• Eligible taxpayers cannot be dependents themselves or nonresident aliens; requires taxpayer identification numbers (TINs) for claiming.
• Amount adjusts annually for inflation based on cost-of-living changes.

• New Refundable Tax Credit for Adults and Families (Section 5):
• Provides a $700 credit ($1,400 for joint filers) to eligible individuals aged 19-64 who are not dependents or nonresident aliens, starting in tax years after 2025.
• Phases out by 5% of adjusted gross income exceeding $20,000 (single) or $40,000 (joint).
• Requires TINs for the individual and spouse (if applicable); adjusts annually for inflation.

Significant Changes to Existing Law

• Replaces the Child Tax Credit and Earned Income Tax Credit—both refundable tax benefits tied to income and filing status—with direct monthly cash payments for children and new, broader credits for adults.
• Introduces automatic enrollment via IRS data sharing, reducing administrative barriers compared to current tax credit claims.
• Exempts child assistance payments from income calculations for taxes and benefits, unlike some existing credits that may affect eligibility for programs like SNAP (food assistance) or Medicaid.
• Mandates SSA to handle child payments directly, expanding its role beyond retirement and disability benefits.

Potential Impacts

• On Government Agencies: Increases workload for SSA (new office, payments, fraud prevention, annual reporting to Congress) and IRS (data sharing, reference calculations, new credits). Could streamline administration through automation but requires new systems and personnel.
• On Citizens: Provides predictable monthly support to about 70-80 million children (based on U.S. demographics), potentially lifting millions out of poverty by delivering cash equivalent to the child poverty gap. Low- and moderate-income adults gain new credits, but higher earners lose EITC benefits. Families may see simplified access but must navigate opt-outs or applications.
• On International Relations: Minimal direct impact, though qualified aliens (e.g., legal immigrants) gain eligibility for child payments, potentially affecting immigration policy perceptions.

Main Stakeholders Affected

• Families with Children: Primary beneficiaries through direct payments; includes low-income, working, and immigrant families.
• Low-Income Adults and Dependents: Gain new credits but lose EITC; caregivers of adult dependents (e.g., elderly or disabled relatives) benefit from the dependent credit.
• Government Agencies: SSA (administration and payments), IRS (data and credits), and Department of Health and Human Services (poverty guidelines).
• Taxpayers and Businesses: Indirectly affected by program funding (not specified in bill) and shifts in tax code; no changes to business taxes.
• Advocacy Groups: Child welfare, anti-poverty, and immigrant rights organizations, due to outreach and eligibility expansions.

Notable Legal, Constitutional, or Political Implications

• Legal: Enhances data privacy through targeted IRS disclosures but applies existing Social Security fraud penalties, ensuring accountability. The income disregard provision could expand access to means-tested programs without altering their rules.
• Constitutional: Aligns with Congress's spending power under Article I; no apparent equal protection issues, as eligibility is based on residency, age, and status, but could face challenges if seen as favoring certain groups (e.g., citizens over undocumented immigrants).
• Political: Represents a progressive shift toward universal basic income-like support for children, potentially reducing reliance on work-tied credits like EITC. May spark debates on program costs (estimated in trillions over time), federal overreach into family support, and equity for non-citizens, influencing future welfare and tax policy.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Tlaib, Rashida [D-MI-12]

Cosponsors (10)

Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Lee, Summer L. [D-PA-12], Rep. McIver, LaMonica [D-NJ-10], Rep. Omar, Ilhan [D-MN-5], Rep. Thanedar, Shri [D-MI-13], Rep. Watson Coleman, Bonnie [D-NJ-12], Rep. Pressley, Ayanna [D-MA-7], Rep. Mfume, Kweisi [D-MD-7], Rep. Khanna, Ro [D-CA-17], Rep. García, Jesús G. "Chuy" [D-IL-4]

Recent Actions

• 2025-11-20: Referred to the House Committee on Ways and Means.
• 2025-11-20: Introduced in House
• 2025-11-20: Introduced in House

Bill Versions

• End Child Poverty Act — issued 2025-11-20 — PDF (16 pages)