I 
119TH CONGRESS 
1ST SESSION H. R. 6645 
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 HOUSE OF REPRESENTATIVES 
DECEMBER 11, 2025 
Ms. JACOBS 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 allow dis-
aster-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 Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Working Families Dis-
aster Tax Relief Act’’. 
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SEC. 2. ELECTION FOR DISASTER-AFFECTED TAXPAYERS 
TO USE PRECEDING YEAR EARNED INCOME 
TO DETERMINE CREDIT ELIGIBILITY. 
(a) ELECTION TO USE PRIOR YEAR INCOME FOR 
DISASTER-AFFECTED TAXPAYERS WITH RESPECT
TO 
CHILD TAX CREDIT.—Section 24(d) of the Internal Rev-
enue Code of 1986 is amended to read as follows: 
‘‘(4) ELECTION TO USE PRIOR YEAR INCOME 
FOR DISASTER-AFFECTED TAXPAYERS.— 
‘‘(A) IN
GENERAL.—A disaster-affected 
taxpayer may elect to apply paragraph (1) by 
substituting ‘the preceding taxable year’ for ‘the 
taxable year’ each place such term appears. 
‘‘(B) DISASTER-AFFECTED
TAXPAYER.— 
For purposes of this paragraph, the term ‘dis-
aster-affected taxpayer’ means, with respect to 
a taxable year— 
‘‘(i) a taxpayer whose principal place 
of abode or principal place of work, during 
any period in the taxable year which is 
part of the incident period of a qualified 
disaster, is located in a qualified disaster 
zone, or 
‘‘(ii) a taxpayer— 
‘‘(I) whose principal place of 
abode, during any period in the tax-
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able year which is part of the incident 
period of a qualified disaster, is lo-
cated in the qualified disaster area 
with respect to such qualified disaster, 
and 
‘‘(II) who is displaced from such 
principal place of abode during such 
taxable year as a result of such quali-
fied disaster. 
‘‘(C) DEFINITIONS.—For purposes of this 
paragraph— 
‘‘(i) QUALIFIED DISASTER.—The term 
‘qualified disaster’ means any disaster with 
respect to which a major disaster has been 
declared by the President under section 
401 of the Robert T. Stafford Disaster Re-
lief and Emergency Assistance Act. 
‘‘(ii) QUALIFIED
DISASTER
AREA.— 
The term ‘qualified disaster area’ means, 
with respect to any qualified disaster, the 
area with respect to which the major dis-
aster was declared under the Robert T. 
Stafford Disaster Relief and Emergency 
Assistance Act. 
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‘‘(iii) QUALIFIED
DISASTER
ZONE.— 
The term ‘qualified disaster zone’ means 
the portion of a qualified disaster area de-
termined by the President to warrant indi-
vidual or individual and public assistance 
from the Federal Government under the 
Robert T. Stafford Disaster Relief and 
Emergency Assistance Act.’’. 
(b) ELECTION TO USE PRIOR YEAR INCOME FOR 
DISASTER-AFFECTED TAXPAYERS WITH RESPECT
TO 
EARNED INCOME CREDIT.—Section 32(c) of such Code 
is amended by adding at the end the following new para-
graph: 
‘‘(5) ELECTION TO USE PRIOR YEAR INCOME 
FOR DISASTER-AFFECTED TAXPAYERS.—A disaster- 
affected taxpayer (as defined in section 24(d)(4)(B)) 
may elect to apply subsection (a)(1) by inserting 
‘preceding’ before ‘taxable year’ in such para-
graph.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
Æ 
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