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H.R. 8305

U.S. House•In House Committee

Summary

H.R. 8305, the Working Parents Tax Relief Act of 2026, was introduced in the House on Apr 15, 2026 by Rep. Kristen McDonald Rivet (D). It was referred to Ways And Means, and last saw action on Apr 15, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 8305 has no co-sponsors and has not gone to a roll call.

hb8305/introduced-in-house.txt
119 HR 8305 IH: Working Parents Tax Relief Act of 2026
 U.S. House of Representatives
 2026-04-15
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 8305  IN THE HOUSE OF REPRESENTATIVES   April 15, 2026   Ms. McDonald Rivet  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 increase the amount of the earned income tax credit for parents of young children.
1.
Short title
This Act may be cited as the   Working Parents Tax Relief Act of 2026  .
2.
Increase in earned income tax credit for parents of young children
(a)
In general
 Section 32(c)  of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
(5)
Increase in percentages for parents of young children
(A)
Credit percentages
(i)
1 child
In the case of an eligible individual with 1 qualifying child, the credit percentage determined under subsection (b)(1) shall be increased by 42.24 percentage points if such qualifying child has not attained age 4.
(ii)
2 or more children
In the case of an eligible individual with 2 or more qualifying children, the credit percentage determined under subsection (b)(1) shall be increased by 30.07 percentage points for each of the youngest 3 qualifying children of such eligible individual that has not attained age 4.
(B)
Phaseout percentage
In the case of an eligible individual with 1 or more qualifying children, the phaseout percentage determined under subsection (b)(1) shall be increased by 5 percentage points for each of the youngest 3 qualifying children of such eligible individual that has not attained age 4.
(C)
Monthly payment
The Secretary shall establish a program allowing, at the election of the taxpayer, for making so much of any refund payment owed to a taxpayer by reason of operation of this paragraph in equal monthly increments divided among the remaining months in the taxable year of the taxpayer during which the amount of such refund is determined.
 .
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-04-15
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to increase the amount of the earned income tax credit for parents of young children.

Sponsors

Rep. Kristen McDonald Rivet (D) sponsors H.R. 8305 alone.

Committees

H.R. 8305 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Apr 15, 2026 · 1,160 Bills

Actions

H.R. 8305 has taken 2 actions since Apr 15, 2026.

ChamberAction
Apr 15, 2026
House
Introduced in House
Apr 15, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 8305 has not gone to a roll call.

Titles

H.R. 8305 goes by 3 titles, 1 of them short titles.

  • Working Parents Tax Relief Act of 2026 — Display Title
  • To amend the Internal Revenue Code of 1986 to increase the amount of the earned income tax credit for parents of young children. — Official Title as Introduced
  • Working Parents Tax Relief Act of 2026 — Short Title(s) as Introduced

Lobbying

1 client hired 1 firm and 2 registered lobbyists who named H.R. 8305 in 1 quarterly filing, 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Health Issues, Labor Issues/Antitrust/Workplace, Taxation/Internal Revenue Code.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
ECONOMIC SECURITY PROJECT ACTION, INC. AND ITS AFFILIATES—New York11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
ECONOMIC SECURITY PROJECT ACTION, INC. AND ITS AFFILIATES11—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
ANNA AURILIO111
LAYLA OGHABIAN111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
ECONOMIC SECURITY PROJECT ACTION, INC. AND ITS AFFILIATESECONOMIC SECURITY PROJECT ACTION, INC. AND ITS AFFILIATES2026 second_quarter$150K2nd Quarter - Report

Classification

The Congressional Research Service files H.R. 8305 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 8305’s is Taxation.

hr8305/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 8305, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 66 (Wednesday, April 15, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. McDONALD RIVET:H.R. 8305.Congress has the power to enact this legislation pursuantto the following:U.S. Constitution, Article 1, section 8.[Page H2925]

Source: congress.gov · legiscan.com