I 
119TH CONGRESS 
1ST SESSION H. R. 6235 
To establish a universal child assistance program, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 20, 2025 
Ms. TLAIB (for herself, Ms. NORTON, Ms. LEE of Pennsylvania, Mrs. MCIVER, 
Ms. OMAR, Mr. THANEDAR, Mrs. WATSON
COLEMAN, and Ms. 
PRESSLEY) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To establish a universal child assistance program, and for 
other purposes. 
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 ‘‘End Child Poverty 
Act’’. 
SEC. 2. UNIVERSAL CHILD ASSISTANCE PROGRAM. 
(a) DEFINITIONS.—In this section: 
(1) 
COMMISSIONER.—The 
term 
‘‘Commis-
sioner’’ means the Commissioner of Social Security. 
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(2) DEPUTY COMMISSIONER.—The term ‘‘Dep-
uty Commissioner’’ means the Deputy Commissioner 
of the Office of Universal Child Assistance. 
(3) QUALIFYING CHILD.—The term ‘‘qualifying 
child’’ means, with respect to a month, an individual 
who— 
(A) resides in the United States; 
(B) is— 
(i) a citizen or national of the United 
States; or 
(ii) a qualified alien (as defined in 
section 431 of the Personal Responsibility 
and Work Opportunity Reconciliation Act 
of 1996 (8 U.S.C. 1641)); and 
(C) is less than 19 years old on the last 
day of such month. 
(b) ESTABLISHMENT
OF OFFICE
OF UNIVERSAL 
CHILD ASSISTANCE.— 
(1) IN GENERAL.—There is established within 
the Social Security Administration an office to be 
known as the Office of Universal Child Assistance. 
The Office shall be headed by a Deputy Commis-
sioner who shall be appointed by the Commissioner 
of Social Security. 
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(2) RESPONSIBILITIES
OF
DEPUTY
COMMIS-
SIONER.—The Commissioner, acting through the 
Deputy Commissioner, shall— 
(A) hire such personnel as are necessary 
for the Office of Universal Child Assistance and 
make employment decisions with regard to such 
personnel; 
(B) have the authority to enter into con-
tracts or cooperative agreements with other 
agencies and departments as necessary to en-
sure the efficiency of the program; 
(C) make timely child assistance payments 
to qualified children in accordance with this 
section; 
(D) determine eligibility for child assist-
ance payments under subsection (c); 
(E) establish and maintain a system of 
records relating to the administration of this 
section; 
(F) prevent fraud and abuse relating to 
child assistance payments; 
(G) provide information to the public in re-
lation to child assistance payments, including 
eligibility requirements, the application process, 
payment amounts, and limitations on payments; 
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(H) tailor culturally and linguistically com-
petent education and outreach toward increas-
ing utilization rates of child assistance pay-
ments; 
(I) issue an annual report to Congress de-
tailing the effect of child assistance payments, 
including— 
(i) the number of individuals receiving 
payments; 
(ii) the total amount of funds dis-
bursed; 
(iii) demographic data of individuals 
receiving payments; and 
(iv) such other information as the 
Deputy Commissioner determines is nec-
essary; and 
(J) issue such regulations as may be nec-
essary to carry out the purposes of this section. 
(3) AVAILABILITY
OF
DATA.—The Commis-
sioner shall make available to the Deputy Commis-
sioner such data as the Commissioner determines 
necessary to enable the Deputy Commissioner to ef-
fectively carry out the responsibilities described in 
paragraph (2). 
(c) CHILD ASSISTANCE PAYMENTS.— 
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(1) MONTHLY
PAYMENTS.—For every month 
beginning after December 31, 2025, the Commis-
sioner shall pay to each qualified child who has in 
effect an application approved under subsection (d) 
a child assistance payment in an amount equal to 
the child assistance amount for the month (as deter-
mined under paragraph (2)). 
(2) CHILD ASSISTANCE AMOUNT.— 
(A) IN GENERAL.—For purposes of para-
graph (1), the child assistance amount for a 
month is an amount equal to 1⁄12 of the excess 
of— 
(i) the applicable annual poverty 
guideline for a two-person household, over 
(ii) the applicable annual poverty 
guideline for a single individual. 
(B) APPLICABLE ANNUAL POVERTY GUIDE-
LINE.—For purposes of subparagraph (A), the 
applicable annual poverty guideline for a month 
is— 
(i) for any month in a calendar year 
for which the annual poverty guideline for 
such calendar year has been published in 
the Federal Register by the Department of 
Health and Human Services under the au-
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thority of section 673(2) of the Omnibus 
Budget Reconciliation Act of 1981 as of 
the first day of such month, such published 
guideline; and 
(ii) for any month in a calendar year 
for which the annual poverty guideline for 
such calendar year has not been published 
as of the first day of such month, the an-
nual poverty guideline for the preceding 
calendar year. 
(C) RECONCILIATION PAYMENTS.— 
(i) IN GENERAL.—Upon publication of 
the annual poverty guideline for any cal-
endar year, the Commissioner shall, for 
each qualified child who received one or 
more child assistance payments for months 
in such calendar year that were determined 
under subparagraph (B)(ii)— 
(I) recalculate the child assist-
ance amount that would have applied 
for each such month using the pub-
lished guideline for such calendar 
year; and 
(II) determine the total reconcili-
ation amount for such child by sum-
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ming the difference, if any, between 
each recalculated amount and the 
amount actually paid for each such 
month. 
(ii) PAYMENT
OF
RECONCILIATION 
AMOUNT.—The Commissioner shall include 
the total reconciliation amount determined 
under clause (i)(II) in the next child assist-
ance payment made to the qualified child 
after such determination. 
(3) REPRESENTATIVE PAYEES.—Section 205(j) 
of the Social Security Act (42 U.S.C. 405(j)) shall 
apply to the payment of child assistance payments 
under this section in the same manner as such sec-
tion 205(j) applies to the payment of benefits under 
title II of such Act. 
(4) PENALTIES.—Section 208 of the Social Se-
curity Act (42 U.S.C. 408) shall apply with respect 
to child assistance payments under this section in 
the same manner as such section 208 applies with 
respect to monthly insurance benefits under title II 
of such Act. 
(d) APPLICATION.— 
(1) IN GENERAL.—No child assistance payment 
shall be made to an individual unless the Commis-
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sioner has approved an application for such payment 
in accordance with the requirements of this para-
graph. 
(2) APPLICATION
REQUIREMENTS.—An indi-
vidual applying for a child assistance payment as (or 
on behalf of) a qualifying child under this section 
shall provide the Commissioner with an application 
in such form and manner as the Commissioner shall 
require, and such application shall include— 
(A) the name, date of birth, and social se-
curity number or taxpayer identification num-
ber of the qualifying child; and 
(B) such other information as the Commis-
sioner deems necessary. 
(3) SIMULTANEOUS APPLICATION.—The Com-
missioner shall treat an application for a social secu-
rity account number for a qualifying child as an ap-
plication for a child assistance payment under this 
section, unless the applicant affirmatively indicates 
on such application an intent to opt out of such 
child assistance payments. 
(4) DEEMED
APPLICATIONS.—In the case of 
any qualifying child identified to the Commissioner 
under the data sharing procedures described in sec-
tion 6103(l)(23) of the Internal Revenue Code of 
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1986 (as amended by subsection (e)) who has not 
otherwise submitted an application for child assist-
ance payments under this section, the Commissioner 
shall treat such qualifying child as having so applied, 
unless the applicant affirmatively indicates to the 
Commissioner, under such procedures as the Com-
missioner may establish, an intent to opt out of such 
child assistance payments. 
(e) IRS DATA SHARING WITH COMMISSIONER OF 
SOCIAL SECURITY.—Section 6103(l) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(23) DISCLOSURE OF RETURN INFORMATION 
TO
SOCIAL
SECURITY
ADMINISTRATION
FOR
PUR-
POSES OF CHILD ASSISTANCE PAYMENTS.—The Sec-
retary shall, upon written request from the Commis-
sioner of Social Security, disclose to the Commis-
sioner any available taxpayer identity information 
from the individual master files of the Internal Rev-
enue Service that the Commissioner deems relevant 
to identifying children of taxpayers or children who 
are taxpayers who qualify for a child assistance pay-
ment under section 2(c) of the End Child Poverty 
Act, including information relating to— 
‘‘(A) citizenship status of a child, 
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‘‘(B) age of a child, and 
‘‘(C) country of residence of a child.’’. 
(f) INCOME DISREGARD.—A child assistance pay-
ment made under this section shall not be taken into ac-
count as income for purposes of the Internal Revenue 
Code of 1986, and shall not be taken into account as in-
come or resources for purposes of determining the eligi-
bility of such individual or any other individual for benefits 
or assistance, or the amount or extent of benefits or assist-
ance, under any Federal program or under any State or 
local program financed in whole or in part with Federal 
funds. 
SEC. 3. TERMINATION OF CHILD TAX CREDIT AND EARNED 
INCOME TAX CREDIT, PRESERVATION OF 
TEXT AND CONTINUATION OF COMPUTA-
TIONS FOR REFERENCE PURPOSES. 
(a) CHILD TAX CREDIT.—Section 24 of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subsections: 
‘‘(l) TERMINATION OF CREDIT.—No credit shall be 
allowed under this section for taxable years beginning 
after December 31, 2025. 
‘‘(m) COMPUTATION OF REFERENCE CREDIT.— 
‘‘(1) IN
GENERAL.—For reference purposes 
only, for each taxable year beginning after December 
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31, 2025, the Secretary shall compute dollar 
amounts and tables for the credit that would be de-
termined under this section as if subsection (l) had 
not been enacted. 
‘‘(2) PUBLICATION.—Not later than December 
15 of each calendar year, the Secretary shall publish 
the dollar amounts and tables described in para-
graph (1) for the succeeding taxable year. 
‘‘(3) REFERENCES.—For purposes of any Fed-
eral, State, or local law that refers to ‘the credit al-
lowed under section 24’, the amount determined 
pursuant to paragraph (1) shall be treated as the 
credit so allowed.’’. 
(b) EARNED INCOME TAX CREDIT.—Section 32 of 
such Code is amended by adding at the end the following 
new subsections: 
‘‘(o) TERMINATION OF CREDIT.—No credit shall be 
allowed under this section for taxable years beginning 
after December 31, 2025. 
‘‘(p) COMPUTATION OF REFERENCE CREDIT.—Rules 
similar to the rules of section 24(m) shall apply.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
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SEC. 4. REFUNDABLE TAX CREDIT FOR ADULT DEPEND-
ENTS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting before section 33 the fol-
lowing new section: 
‘‘SEC. 32A. ADULT DEPENDENT CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by this subtitle for the taxable year an 
amount equal to $700 for each qualifying dependent of 
the taxpayer. 
‘‘(b) ELIGIBLE INDIVIDUAL.—The term ‘eligible indi-
vidual’ means any individual if— 
‘‘(1) such individual is not a dependent for 
whom a deduction is allowable under section 151 to 
another taxpayer for any taxable year beginning in 
the same calendar year as such taxable year, and 
‘‘(2) such individual is not a nonresident alien 
during such taxable year. 
‘‘(c) QUALIFYING DEPENDENT.—The term ‘quali-
fying dependent’ means a dependent (as defined in section 
152) who is over the age of 18. 
‘‘(d) IDENTIFICATION NUMBER REQUIREMENT.—A 
qualifying dependent shall not be taken into account under 
subsection (a) unless the taxpayer includes the name, age, 
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and TIN of the qualifying dependent on the return of tax 
for the taxable year. 
‘‘(e) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after 2025, the dollar amount in sub-
section (a) shall be increased by an amount equal 
to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2024’ for 
‘calendar year 2016’ in subparagraph (A)(ii) 
thereof. 
‘‘(2) ROUNDING.—If any amount as adjusted 
under paragraph (1) is not a multiple of $0.01, such 
amount shall be rounded to the next lowest multiple 
of $0.01.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for subpart C of part IV of subchapter A of chapter 
1 of the Internal Revenue Code of 1986 is amended by 
inserting after the item relating to section 32 the following 
new item: 
‘‘Sec. 32A. Adult dependent credit.’’ 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 5. REFUNDABLE TAX CREDIT FOR ADULTS AND FAMI-
LIES. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986, as amended by section 4, is amended by inserting 
after section 32A the following new section: 
‘‘SEC. 32B. CREDIT FOR ADULTS AND FAMILIES. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by this subtitle for the taxable year $700 
($1,400 in the case of a joint return). 
‘‘(b) LIMITATION BASED ON ADJUSTED GROSS IN-
COME.—The amount of the credit allowed by subsection 
(a) shall be reduced by 5 percent of so much of the tax-
payer’s adjusted gross income as exceeds— 
‘‘(1) $40,000 in the case of a joint return, and 
‘‘(2) $20,000 in any other case. 
‘‘(c) ELIGIBLE INDIVIDUAL.—The term ‘eligible indi-
vidual’ means any individual if— 
‘‘(1) such individual (or, if the individual is 
married, either the individual or the individual’s 
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spouse) has attained age 19 but not attained age 65 
before the close of the taxable year, 
‘‘(2) such individual is not a dependent for 
whom a deduction is allowable under section 151 to 
another taxpayer for any taxable year beginning in 
the same calendar year as such taxable year, and 
‘‘(3) such individual is not a nonresident alien 
during such taxable year. 
‘‘(d) IDENTIFICATION NUMBER REQUIREMENT.—No 
credit shall be allowed under this section to an eligible in-
dividual who does not include on the return of tax for the 
taxable year— 
‘‘(1) such individual’s taxpayer identification 
number, and 
‘‘(2) if the individual is married (within the 
meaning of section 7703), the taxpayer identification 
number of such individual’s spouse. 
‘‘(e) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after 2025, the dollar amounts in 
subsections (a) and (b) shall be increased by an 
amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
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year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2024’ for 
‘calendar year 2016’ in subparagraph (A)(ii) 
thereof. 
‘‘(2) ROUNDING.—If any amount as adjusted 
under paragraph (1) is not a multiple of $0.01, such 
amount shall be rounded to the next lowest multiple 
of $0.01.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for subpart C of part IV of subchapter A of chapter 
1 of the Internal Revenue Code of 1986, as amended by 
section 4, is amended by inserting after the item relating 
to section 32A the following new item: 
‘‘Sec. 32B. Credit for adults and families.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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