The Stronger Start for Working Families Act would make it easier for low-income working families to claim the refundable child tax credit by lowering the earned income threshold from $3,000 to $1. Currently, families must earn at least $3,000 per year to qualify for the credit, which means some of the poorest working families cannot receive it. This change would allow virtually all working parents, even those with minimal earnings, to access the tax benefit, which provides up to $2,000 per child per year. The bill would take effect for tax years beginning after December 31, 2025, and the change applies specifically to how the Internal Revenue Code calculates eligibility for this refundable portion of the credit.