Bill · H.R. 6645· House(119-HR-6645)
Working Families Disaster Tax Relief Act
- Introduced
- 12/11/2025
- Last activity
- 12/11/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Sara Jacobs
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill, known as the ``Working Families Disaster Tax Relief Act'', aims to amend the Internal Revenue Code of 1986. It would allow disaster-affected taxpayers to use their earned income from the preceding taxable year to determine their eligibility for specific tax credits. Specifically, this applies to the earned income credit and the refundable portion of the child tax credit. A disaster-affected taxpayer is defined as someone whose home or work was in a qualified disaster zone or area, or someone displaced by a qualified disaster. The changes would apply to taxable years beginning after December 31, 2024.
Yes· 3 of 5
Would households on low incomes be better off under this?+5
The bill provides a mechanism for low-income individuals to maintain credit eligibility despite disaster-related disruptions to their income.
Does this improve help for people hit by a disaster?+5
The bill provides direct financial relief through tax credits for those living or working in areas designated as qualified disaster zones.
Would children be better off under this?+4
The bill increases the likelihood of receiving the child tax credit for families affected by disasters.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Credit Eligibility: Disaster-affected taxpayers may be able to use income from the previous year to determine eligibility for the earned income credit and the refundable portion of the child tax credit (Section 2).
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Relief for Displaced Individuals: The bill provides a pathway for taxpayers who are displaced from their principal place of abode due to a qualified disaster to potentially access these credits (Section 2(a)(B)(ii)).
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Relief for Workers in Disaster Zones: Taxpayers whose principal place of work is located in a qualified disaster zone during the incident period may use prior year income for credit eligibility (Section 2(a)(B)(i)).
Potential Negative Impacts for People
- No negative impacts or burdens are explicitly stated within the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+5Good For Children+4
- Environment Energy And Infrastructure
- Improves Disaster Relief And F E M A+5
- Social Issues And Justice
- Improves Poverty Reduction+4
- Economy And Finance
- Reduces Middle Class Taxes+3
- 12/11/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.