Supporting Newborn Parents Act of 2026

Bill Number

H.R. 8806

Origin Chamber

House

Congress

119th Congress, Session 2

Policy Area

Taxation

Status

Introduced

Latest Action

2026-05-13: Referred to the House Committee on Ways and Means.

Last Updated

2026-06-24T08:09:47Z

AI-Generated Summary

Purpose The legislation establishes a new tax credit for parents of children born during the taxable year to provide financial support to newborn families.

Key Provisions

• Creates a $2,000 credit per qualifying child (defined under existing tax rules for dependents) born in the taxable year.
• Reduces the credit by $50 for every $1,000 of modified adjusted gross income above certain thresholds.
• Limits the credit to no more than 20 percent of the taxpayer's earned income for the year.
• Allows taxpayers to base the credit on either the year of birth or the prior year.
• Offers an optional advance payment equal to the credit amount, issued within 6 weeks of the Social Security Administration receiving birth information.
• Requires reconciliation at tax filing: excess advance payments increase tax owed, treated as a math or clerical error.
• Adjusts the $2,000 amount for inflation starting in 2027.
• Directs the Social Security Administration to collect parent information (names, Social Security numbers, address, payment preferences, and credit elections) when issuing a child's Social Security number.
• Requires the Treasury Department to provide plain-language guidance and create an online portal for credit information and elections.

Significant Changes to Existing Law

• Adds a new section 36C to the Internal Revenue Code for the newborn tax credit, placed after the premium tax credit.
• Amends Social Security Act provisions to expand data collection by the Social Security Administration for tax credit purposes.
• Updates rules on mathematical errors and refundable credits to include the new credit.

Potential Impacts

• Government agencies: Increases administrative responsibilities for the Internal Revenue Service and Social Security Administration in processing payments and data sharing.
• Citizens: Provides new parents with an optional early payment option and guidance to calculate eligibility.
• No effects on international relations are addressed in the bill.

Main Stakeholders Affected

• Parents of newborns applying for Social Security numbers.
• The Internal Revenue Service and Social Security Administration.
• Taxpayers claiming the credit through annual filings.

Notable Legal, Constitutional, or Political Implications

• Integrates tax administration with Social Security processes, raising data-sharing requirements between agencies.
• Uses existing phaseout and earned-income rules from the child tax credit without creating new constitutional questions.
• Applies starting with taxable years after December 31, 2025.

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

Sponsor

Rep. Valadao, David G. [R-CA-22]

Cosponsors (15)

Rep. Suozzi, Thomas R. [D-NY-3], Rep. Moore, Blake D. [R-UT-1], Rep. Dingell, Debbie [D-MI-6], Rep. Salazar, Maria Elvira [R-FL-27], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Lee, Susie [D-NV-3], Rep. Lawler, Michael [R-NY-17], Rep. Landsman, Greg [D-OH-1], Rep. Carter, Earl L. "Buddy" [R-GA-1], Rep. Figures, Shomari [D-AL-2], Rep. Fong, Vince [R-CA-20], Rep. Ciscomani, Juan [R-AZ-6], Rep. Carbajal, Salud O. [D-CA-24], Rep. Mackenzie, Ryan [R-PA-7], Rep. Harder, Josh [D-CA-9]

Recent Actions

• 2026-05-13: Referred to the House Committee on Ways and Means.
• 2026-05-13: Introduced in House
• 2026-05-13: Introduced in House

Bill Versions

• Supporting Newborn Parents Act of 2026 — issued 2026-05-13 — PDF (8 pages)