HR 6634 · 119th Congress · Taxation

To amend the Internal Revenue Code of 1986 to establish a refundable childhood education tax credit with monthly advance payments.

Introduced 2025-12-11· Sponsored by Rep. Fields, Cleo [D-LA-6]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2025-12-11)

Plain Language Summary

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6634 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6634 To amend the Internal Revenue Code of 1986 to establish a refundable childhood education tax credit with monthly advance payments. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 11, 2025 Mr. Fields introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish a refundable childhood education tax credit with monthly advance payments. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. ESTABLISHMENT OF REFUNDABLE CHILDHOOD EDUCATION TAX CREDIT WITH MONTHLY ADVANCE PAYMENTS. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 24 the following new section: ``SEC. 24A. MONTHLY CHILDHOOD EDUCATION TAX CREDIT. ``(a) Allowance of Credit.--There s…

Summarized by Claude AI · Non-partisan · For informational purposes only