Cleo Fields (D-LA)
To amend the Internal Revenue Code of 1986 to establish a refundable childhood education tax credit with monthly advance payments.
A Democratic bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill proposes to amend the Internal Revenue Code of 1986 to create a new refundable monthly childhood education tax credit. The credit provides a monthly allowance of $667 for each qualifying child who is between the ages of 2 and 5 and enrolled in an early childhood education program. These payments are distributed through monthly advance payments to taxpayers during a period of presumptive eligibility. The amount of the credit may be reduced based on the taxpayer's household income relative to the poverty line. The bill also includes provisions for inflation adjustments and establishes specific rules for identity requirements and the reconciliation of advance payments.
Yes· 3 of 7
- Scored +8
Would children be better off under this?
The bill directly funds the early childhood education of children aged 2 to 5.
- Scored +8
Would households on low incomes be better off under this?
The credit is specifically designed to be most impactful for households with incomes closer to the poverty line.
- Scored +8
Does this make child care cost less?
The bill provides monthly financial assistance of $667 specifically for enrollment in early childhood education programs.
The opposite
- Scored -2
Does this reduce what the federal government spends?
The bill creates a new monthly expenditure through refundable tax credits and advance payments.
- Scored -1
Does this make what the government does easier for the public to see?
The bill requires the Secretary to provide annual notices regarding the amount of payments received.
Who it would affect, and how
Potential Positive Impacts for People
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Direct Financial Support for Families: The bill establishes a monthly allowance of $667 for each specified child (Section 24A(b)(1)). This provides direct financial assistance to taxpayers with children aged 2 to 5 who are enrolled in early childhood education programs.
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Inflation Protection: The monthly allowance of $667 is subject to an inflation adjustment based on the CPI (Section 24A(b)(3)). This ensures that the value of the credit can increase to keep up with rising costs over time.
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Support for Diverse Living Arrangements: The bill provides rules for "temporary absences," ensuring that a child's eligibility is maintained even if they are temporarily away from their principal place of abode (Section 24A(c)(5)).
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Hardship Relief: There is a provision for a one-time payment to taxpayers who can demonstrate that their failure to establish eligibility was due to hardships such as serious illness, natural disaster, or domestic violence (Section 7527B(g)(2)).
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Protection of Funds from Legal Seizure: Advance payments are protected from being subject to reduction or offset by certain Federal taxes or legal processes like garnishment (Section 7527B(h)(4)). Additionally, these payments are protected from being subject to execution, levy, or attachment (Section 7527B(h)(5)).
Potential Negative Impacts for People
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Income-Based Reductions: The monthly allowance can be reduced based on a taxpayer's household income (Section 24A(b)(2)). If a household's income is high relative to the poverty line, they may receive less of the credit.
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Strict Identification Requirements: To receive the credit, a taxpayer must include the name and taxpayer identification number of the specified child on their tax return, and the taxpayer's own identification number must be issued by the deadline (Section 24A(e)).
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Penalties for Improper Claims: Taxpayers who commit fraud or demonstrate reckless or intentional disregard of rules may face a disallowance period where they are unable to claim the credit (Section 24A(f)(1)).
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Complex Rules for Multiple Claimants: There are specific tie-breaker and adjudication rules to handle situations where more than one person claims a child as a specified child (Section 24A(c)(4) and Section 7527B(f)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would children be better off under this? — The bill directly funds the early childhood education of children aged 2 to 5. Would households on low incomes be better off under this? — The credit is specifically designed to be most impactful for households with incomes closer to the poverty line. Would middle-income households be better off under this? — The bill offers significant monthly tax credits for families with qualifying children.
- Social Issues And Justice
- Does this make child care cost less? — The bill provides monthly financial assistance of $667 specifically for enrollment in early childhood education programs. Is this likely to lift people out of poverty? — The monthly credit provides direct cash support to families, particularly those with incomes near the poverty line.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill provides a monthly tax credit of $667 for qualifying children, which reduces the overall tax burden for middle-income families. Does this reduce what the federal government spends? — The bill creates a new monthly expenditure through refundable tax credits and advance payments.
- Education And Technology
- Does this make college cost less? — By subsidizing early childhood education, the bill supports the foundational stages of the educational pipeline.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill requires the Secretary to provide annual notices regarding the amount of payments received.
- 12/11/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.