Section 1. Short title
This Act may be cited as the Stronger Start for Working Families Act.
(a) In general
Section 24(d)(1)(B)(i) of the Internal Revenue Code of 1986 is amended by striking $3,000 and inserting $1.
(b) Conforming amendment
Section 24(h) of such Code is amended by striking paragraph (6).
(c) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.