Bill · S. 3432· Senate(119-S-3432)
Working Families Disaster Tax Relief Act
- Introduced
- 12/11/2025
- Last activity
- 12/11/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Amy Klobuchar
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
The ``Working Families Disaster Relief Act'' aims to amend the Internal Revenue Code of 1986. It allows taxpayers affected by disasters to use their income from the previous year to determine if they qualify for certain tax credits. This applies specifically 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 is in a qualified disaster zone or area, or who is displaced by a disaster. The bill becomes effective for taxable years starting after December 31, 2024.
Yes· 3 of 6
Would households on low incomes be better off under this?+5
The relief specifically assists with the earned income credit and child tax credit, which benefit low-income earners.
Does this improve help for people hit by a disaster?+4
The bill provides direct financial relief through tax credit eligibility for individuals affected by disasters declared under the Stafford Act.
Would children be better off under this?+3
The bill helps ensure access to the refundable portion of the child tax credit for families experiencing disaster-related income loss.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Flexibility in Credit Eligibility: Disaster-affected taxpayers can elect to use their preceding year's income to determine eligibility for the child tax credit (Section 2, subsection a) and the earned income credit (Section 2, subsection b). This could be beneficial if a disaster causes a loss of income in the current year.
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Support for Displaced Individuals: The bill provides relief for taxpayers who are displaced from their principal place of abode due to a qualified disaster (Section 2, subsection a, part B, ii).
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Broad Coverage for Disaster Areas: The relief applies to those whose principal place of work or abode is located in a qualified disaster zone or area (Section 2, subsection a, part B, i and ii).
Potential Negative Impacts for People
- No specific negative impacts or burdens are mentioned in 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+3Good For Middle Class Households+2
- Environment Energy And Infrastructure
- Improves Disaster Relief And F E M A+4
- Economy And Finance
- Reduces Middle Class Taxes+3
- Social Issues And Justice
- Improves Poverty Reduction+3
- 12/11/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
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.
Bill CassidyRepublican · Louisiana