HR 6645 — Working Families Disaster Tax Relief Act
Last action — Referred to the House Committee on Ways and Means.
-
✓Introduced
-
2In Committee
-
3Passed House
-
4Passed Senate
-
5To Executive
-
6Enacted
This bill is in committee in the House. Introduced December 11, 2025. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the House.
Odds of enactment
Low chanceBased on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
-
In Committee
Current position in the legislative process.
-
1 sponsor
1 primary, 0 co-sponsors signed on.
-
Single-party support
Sponsorship is currently within one party (1 D).
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
The bill affects tax policy as it relates to certain tax credits.
This legislation proposes changes to tax credits, impacting eligibility and calculation methods. It aims to adjust how specific credits are administered.
Bill Text
- Introduced Introduced in House Current html December 11, 2025
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill allows disaster-affected taxpayers to use their earned income from the preceding taxable year to qualify for the earned income credit and the refundable portion of the child tax credit.
-
Section 24(d)
(4) Election to use prior year income for disaster- affected taxpayers.-- (A) In general.--A disaster-affected taxpayer may elect to apply paragraph (1) by substituting `the preceding taxable year' for `the taxable year' each place such term appears. (B) Disaster-affected taxpayer.--For purposes of this paragraph, the term `disaster-affected taxpayer' means, with respect to a taxable year-- (i) a taxpayer whose principal place of abode or principal place of work, during any period in the taxable year which is part of the incident period of a qualified disaster, is located in a qualified disaster zone, or (ii) a taxpayer-- (I) whose principal place of abode, during any period in the taxable year which is part of the incident period of a qualified disaster, is located in the qualified disaster area with respect to such qualified disaster, and (II) who is displaced from such principal place of abode during such taxable year as a result of such qualified disaster. (C) Definitions.--For purposes of this paragraph-- (i) Qualified disaster.--The term `qualified disaster' means any disaster with respect to which a major disaster has been declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (ii) Qualified disaster area.--The term `qualified disaster area' means, with respect to any qualified disaster, the area with respect to which the major disaster was declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (iii) Qualified disaster zone.--The term `qualified disaster zone' means the portion of a qualified disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
This addition allows certain taxpayers affected by disasters to base their eligibility for child tax credits on prior year's income.
-
Section 32(c)
(5) Election to use prior year income for disaster- affected taxpayers.--A disaster-affected taxpayer (as defined in section 24(d)(4)(B)) may elect to apply subsection (a)(1) by inserting `preceding' before `taxable year' in such paragraph.
This addition allows disaster-affected taxpayers to use prior year's income to qualify for the earned income credit.
Action History
-
Introduced in House
-
Introduced in House
-
Referred to the House Committee on Ways and Means.
Sponsors
- Sara Jacobs · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 546 not signed on
Sponsors (1)
- Jacobs, Sara Democratic
Co-sponsors (0)
None.
Not signed on (546)
546 members have not signed on to this bill.
Show all 546 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors HR 6645?
- HR 6645 is sponsored by Jacobs, Sara (Democratic).
- What is the current status of HR 6645?
- This bill is in committee in the House. Introduced December 11, 2025. It must pass committee before a floor vote.
- Where can I track HR 6645?
- Track HR 6645 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on HR 6645
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of HR 6645
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →