The "End Child Poverty Act" establishes a Universal Child Assistance Program within the Social Security Administration (SSA) to provide direct monthly payments to eligible children. A qualifying child is defined as an individual residing in the United States, who is a citizen, national, or qualified alien, and is less than 19 years old. These payments, set to begin after December 31, 2025, will be a fixed amount derived from federal poverty guidelines and will not be considered taxable income or resources for other federal programs. The SSA will manage eligibility, payments, fraud prevention, and public outreach, with provisions for automatic enrollment through existing data. To fund and streamline benefits, the bill terminates the Child Tax Credit (CTC) and the Earned Income Tax Credit (EITC) for taxable years beginning after December 31, 2025. In their place, it introduces two new refundable tax credits. One credit provides $700 for each qualifying adult dependent over the age of 18. The second credit offers $700 for eligible individuals ($1,400 for joint filers) aged 19 to 64 , subject to an income phase-out starting at $20,000 for individuals and $40,000 for joint filers. Both new credits include provisions for inflation adjustment.
Referred to the House Committee on Ways and Means.
Taxation
End Child Poverty Act
USA119th CongressHR-6235| House
| Updated: 11/20/2025
The "End Child Poverty Act" establishes a Universal Child Assistance Program within the Social Security Administration (SSA) to provide direct monthly payments to eligible children. A qualifying child is defined as an individual residing in the United States, who is a citizen, national, or qualified alien, and is less than 19 years old. These payments, set to begin after December 31, 2025, will be a fixed amount derived from federal poverty guidelines and will not be considered taxable income or resources for other federal programs. The SSA will manage eligibility, payments, fraud prevention, and public outreach, with provisions for automatic enrollment through existing data. To fund and streamline benefits, the bill terminates the Child Tax Credit (CTC) and the Earned Income Tax Credit (EITC) for taxable years beginning after December 31, 2025. In their place, it introduces two new refundable tax credits. One credit provides $700 for each qualifying adult dependent over the age of 18. The second credit offers $700 for eligible individuals ($1,400 for joint filers) aged 19 to 64 , subject to an income phase-out starting at $20,000 for individuals and $40,000 for joint filers. Both new credits include provisions for inflation adjustment.