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HR 2763119th CongressIntroduced
American Family Act
Introduced: Oct 29, 2025
Economy & TaxesSocial Services
Standard Summary
Comprehensive overview in 1-2 paragraphs
The American Family Act establishes a fully refundable monthly child tax credit of $300 per child under age 6 and $250 for children aged 6-17, paid in advance with income phase-outs starting at $112,500 for single filers. It replaces the existing annual child tax credit for tax years after 2024 through comprehensive amendments to the Internal Revenue Code.
Key Points
- 1Creates a new refundable child tax credit paid monthly in advance up to $300 per child under 6 and $250 for children aged 6-17 with special provisions for infants under one month
- 2Implements income phase-outs starting at $112,500 for single filers and $150,000 for joint filers with complete elimination at $300,000 and $400,000 respectively through tiered reduction mechanisms
- 3Establishes a presumptive eligibility system for advance payments with annual renewal requirements and detailed procedures for resolving competing claims between parents or relatives
Impact Areas
Families with children under 18 across all income levelsInternal Revenue Service administrative systems for tax processingFederal budget through increased refundable tax expendituresState and tribal governments coordinating payment systems
Generated by legislative_analyzer_v3 on Nov 2, 2025