Working Families Disaster Tax Relief Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3432 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 3432 To amend the Internal Revenue Code of 1986 to allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for the earned income credit and the refundable portion of the child tax credit. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES December 11, 2025 Ms. Klobuchar (for herself and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for the earned income credit and the refundable portion of the child tax credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Families Disaster Tax Relief Act''. SEC. 2. ELECTION FOR DI…