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Version 00 · Introduced in House · Feb 13, 2025
Family Income Supplemental Credit Act or the FISC Act
This bill replaces the federal child tax credit with monthly payments provided by the Social Security Administration (SSA) to qualified pregnant women and caregivers of eligible children.
Specifically, the bill provides a monthly payment of
Showing the opening paragraphs of the official summary.
$800 to a qualified pregnant woman,
$400 to a qualified caregiver for each eligible child who is under six years old, and
$250 to a qualified caregiver for each eligible child who is at least six years old.
The monthly payment increases by 20% if the individual is a married pregnant woman or married to a qualified caregiver of an eligible child.
Under the bill, the monthly payment begins to phase out for individuals with an adjusted gross income exceeding $125,000 ($250,000 for joint filers) for the most recently ended tax year. (Other limitations apply.)
The bill defines an eligible child as an individual who
is under 18 years old;
is a U.S. citizen, U.S. national, or permanent resident alien; and
does not provide more than half of their own financial support during the tax year.
Further, a qualified caregiver must be at least 18 years old, reside with the child, and economically support the child.
The bill also provides funding for the monthly payments and establishes the Bureau of Family Statistics within the SSA to provide certain information.
Finally, the bill requires the SSA to issue regulations, establish a system to report marital or caregiver status changes, and report to Congress annually on the payments.
People & committees
Rep. Golden, Jared F. [D-ME-2] · D–ME
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Apr 20, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-13 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Family Income Supplemental Credit Act would create monthly payments for qualifying pregnancies and caregivers of eligible children, and repeal the child tax credit. Base payments would be $800 during qualifying pregnancy months, $400 per child under 6, and $250 per older eligible child. Payments would depend on prior-year income, with reductions at higher incomes and a cap tied to income. Certain married recipients would receive a 20 percent increase before those limits. These are proposed changes, not established law in the supplied evidence.
This Act may be cited as the Family Income Supplemental Credit Act or the FISC Act.
The amount of the monthly payment to a beneficiary under this section with respect to a pregnancy shall be $800.
The amount of the monthly payment to a beneficiary under this section with respect to each eligible child shall be— (i) $400, if the child has not attained 6 years of age; or (ii) $250, if the child has attained 6 years of age.
The total amount of the monthly payment to a beneficiary under paragraph (1) shall be increased by 20 percent if the beneficiary is— (A) a married pregnant woman; or (B) married to a qualified caregiver of an eligible child of the beneficiary.
The total amount of the monthly payment to a beneficiary under the preceding provisions of this subsection shall be decreased (but not below zero) by $16.67 for each whole $1,000
shall not exceed 1/12 of the total adjusted gross income of the beneficiary and the spouse (if any) of the beneficiary for the then most recently ended taxable year of the beneficiary.
3. Repeal of child tax credit (a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking section 24
An eligible child would have to be under 18, have provided no more than half of their own financial support during their most recent tax year, and be a U.S. citizen, U.S. national, or permanent resident.
The term eligible child means an individual who— (A) has not attained 18 years of age; (B) has provided not more than half of their own financial support during the most recent taxable year of the child; and (C) is a citizen or national of the United States, or a permanent resident alien.
A qualified caregiver would have to be at least 18, live with the child, and provide economic support for the child. This definition does not require the caregiver to be a parent.
The term qualified caregiver means, with respect to a child, an individual who— (i) has attained 18 years of age; (ii) resides with the child; and (iii) provides economic support for the child.
A person would be disqualified as a caregiver if the Social Security Commissioner found program fraud after notice and an opportunity for a hearing, unless a court reversed or set aside that finding.
the term qualified caregiver does not include an individual if— (i) the Commissioner, after notice and an opportunity for hearing, finds that the individual committed fraud in relation to the program under this section; and (ii) the finding has not been reversed or vacated by a court of law.
A pregnant woman could apply to the Social Security Commissioner. Her application would need identifying and address information, a Social Security or tax identification number, the expected due date, the prenatal care provider's name and address, prior-year income, and marital status. The pregnancy's starting date would be determined using the basis commonly used by licensed physicians.
A pregnant woman may apply to the Commissioner of Social Security (in this section referred to as the Commissioner) for monthly payments under this section with respect to the pregnancy.
An application submitted pursuant to paragraph (1)(A) shall contain— (I) the name, residential address, and social security account or tax identification number of the applicant; (II) the expected due date of the birth; (III) the name and address of the person who is providing pre-natal care with respect to the pregnancy; (IV) a specification of the income of the applicant for the then most recently ended taxable year of the applicant; and (V) a statement as to whether the applicant is married.
the date a pregnancy began shall be determined on the basis commonly used by licensed physicians.
A qualified caregiver could apply for payments for an eligible child. The application would require names, addresses, and Social Security or tax identification numbers for the child and each qualified caregiver, plus the child's age and the applicant's prior-year income and marital status.
A qualified caregiver of an eligible child may apply to the Commissioner for monthly payments under this section with respect to the eligible child.
An application submitted pursuant to paragraph (1)(B) shall contain— (i) the name and residential address of the child and of each qualified caregiver of the child; (ii) the age of the child; (iii) the social security account or tax identification number of the child; (iv) the social security account number or tax identification number of each qualified caregiver of the child; (v) a specification of the income of the applicant for the then most recently ended taxable year of the applicant; and (vi) a statement as to whether the applicant is married.
After application approval, pregnancy entitlement would cover the application month and later months when the recipient was pregnant for at least 20 weeks at some point in the month. Child entitlement would cover months after the birth month when the recipient was a qualified caregiver of an eligible child.
On approval by the Commissioner of an application submitted pursuant to subsection (a), the applicant shall become a beneficiary entitled to monthly payments under this section— (1) for the calendar month in which the application is so submitted and each subsequent calendar month, if at any time in the month the beneficiary is a pregnant woman whose pregnancy has lasted for at least 20 weeks; and (2) for each calendar month after the calendar month in which an eligible child is born, in which the beneficiary is a qualified caregiver of the eligible child.
Before the marriage increase and income limits, monthly payments would be $800 per qualifying pregnancy, $400 per eligible child under 6, and $250 per eligible child age 6 or older.
(A) With respect to a pregnancy The amount of the monthly payment to a beneficiary under this section with respect to a pregnancy shall be $800. (B) With respect to an eligible child The amount of the monthly payment to a beneficiary under this section with respect to each eligible child shall be— (i) $400, if the child has not attained 6 years of age; or (ii) $250, if the child has attained 6 years of age.
The base payment total would increase by 20 percent for a married pregnant woman or a recipient married to a qualified caregiver of the recipient's eligible child.
The total amount of the monthly payment to a beneficiary under paragraph (1) shall be increased by 20 percent if the beneficiary is— (A) a married pregnant woman; or (B) married to a qualified caregiver of an eligible child of the beneficiary.
The monthly total would be reduced, but not below zero, by $16.67 for every whole $1,000 of prior-year adjusted gross income above $125,000. For recipients who filed jointly with a spouse, the threshold would be $250,000 of combined adjusted gross income. Adjusted gross income is the tax income measure the bill uses to calculate these limits.
The total amount of the monthly payment to a beneficiary under the preceding provisions of this subsection shall be decreased (but not below zero) by $16.67 for each whole $1,000 by which— (A) the adjusted gross income of the beneficiary for the then most recently ended taxable year of the beneficiary exceeds $125,000; or (B) if the beneficiary and the spouse of the beneficiary filed a joint return of Federal income tax for that taxable year, the total adjusted gross income of the beneficiary and the spouse of the beneficiary for the taxable year exceeds $250,000.
The final monthly total could not exceed one-twelfth of the recipient's and any spouse's combined adjusted gross income for the recipient's most recently ended tax year. Thus, the stated base amounts would not be guaranteed payments for every otherwise eligible applicant.
The total amount of the monthly payment to a beneficiary under the preceding provisions of this subsection shall not exceed 1/12 of the total adjusted gross income of the beneficiary and the spouse (if any) of the beneficiary for the then most recently ended taxable year of the beneficiary.
Only one qualified caregiver could receive payments for a particular eligible child.
The Commissioner may make payments under the preceding provisions of this section with respect to an eligible child to only 1 qualified caregiver of the eligible child.
When a pregnancy beneficiary gave birth, pregnancy entitlement would provisionally convert to child entitlement. A qualified caregiver would have 90 days after birth to submit a child application, subject to approval. Payments to a qualified caregiver would have to continue during those 90 days, and the Commissioner could not recover child-entitlement payments if the caregiver failed to submit the application within that period or the submitted application was denied.
In the case of a beneficiary under this section with respect to a pregnancy that results in the birth of a child— (1) the entitlement of the beneficiary with respect to the pregnancy is deemed to be converted into an entitlement to benefits under this section with respect to the child, subject to the submission by a qualified caregiver of the child, within 90 days after the birth, of an application pursuant to subsection (a)(1)(B) and the approval by the Commissioner of the application
(A) shall ensure that benefit payments under this section to a qualified caregiver of the child are not interrupted during that 90-day period; and (B) may not seek to recover any benefit payment made under this section to a qualified caregiver of the child on account of the entitlement with respect to the child, if such a qualified caregiver does not submit such an application within that 90-day period or an application so submitted is disapproved.
The bill would establish a Bureau of Family Statistics within the Social Security Administration to gather and provide statistical information needed to administer the program.
There is established in the Social Security Administration the Bureau of Family Statistics (in this section referred to as the Bureau).
The Bureau shall gather and provide to the Commissioner such statistical purpose (as defined in section 3561 of title 44, United States Code) information as is necessary to enable the Commissioner to carry out this section.
The Commissioner would have to issue implementing regulations and create a system for applicants and recipients to report changes in marital or caregiver status.
The Commissioner shall prescribe such regulations as are necessary to carry out this section.
The Commissioner shall develop and implement a system to allow an applicant or beneficiary pursuant to this section to report a change in the marital or caregiver status of the applicant or beneficiary.
Annual reports to Congress would have to state the previous calendar year's average time from application receipt to first payment, recommend ways to shorten that time, and report total payments.
The Commissioner shall prepare and submit to the Congress annual reports on the activities undertaken under this section. Each such report shall, with respect to the then most recently completed calendar year— (1) specify the average length of time from the date the Commissioner received an application submitted pursuant to this section with respect to a pregnancy or an eligible child to the date the 1st payment is made under this section with respect to the pregnancy or the eligible child; (2) include recommendations to reduce the average; and (3) specify the total of the amounts paid under this section in the calendar year.
The bill would directly appropriate whatever sums were necessary to carry out the supplement program from Treasury funds not otherwise appropriated. It does not state a fixed dollar amount.
Out of any amounts in the Treasury of the United States not otherwise appropriated, there are appropriated such sums as are necessary to carry out this section.
The supplement program would take effect on the first day of the first calendar month beginning at least one year after enactment. The text therefore supplies a timing rule, not a fixed start date.
(k) Effective date This section shall take effect on the 1st day of the 1st calendar month that begins 1 year or more after the date of the enactment of this section.
Section 3 would repeal the child tax credit by deleting section 24 of the Internal Revenue Code and its table-of-sections entry.
3. Repeal of child tax credit (a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking section 24 (and by striking the item relating to such section in the table of sections for such subpart).
The bill would also delete tax-code section 7527A and remove references to section 24 from several other provisions, including section 6695(g)(2) and the Treasury provision at 31 U.S.C. 1324(b)(2). The supplied text does not reproduce the existing provisions needed to explain their full practical effects.
(10) (A) Chapter 77 of such Code is amended by striking section 7527A (and by striking the item relating to such section in the table of sections for such chapter).
(12) Section 6695(g)(2) of such Code is amended by striking 24,. (13) Section 1324(b)(2) of title 31, United States Code, is amended by striking , 24.
A replacement rule in tax-code section 45R would treat certain payments under agreements involving American employers and foreign affiliates as equivalent taxes for that provision. The underlying tax provision is not reproduced, so the source does not establish how this changes existing treatment.
Section 45R(f)(3)(B) of such Code is amended to read as follows: (B) Special rule Any amounts paid pursuant to an agreement under section 3121(l) (relating to agreements entered into by American employers with respect to foreign affiliates) which are equivalent to the taxes referred to in subparagraph (A) shall be treated as taxes referred to in such subparagraph.
The bill would place a definition of a territory's “mirror code tax system” in tax-code section 48D: a system that calculates residents' income taxes by applying U.S. income tax laws as though the territory were the United States. It would redirect section 6417's reference to that definition.
Section 48D(d)(4) of such Code is amended
For purposes of this paragraph, the term mirror code tax system means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
Section 6417(f) of such Code is amended by striking (as defined in section 24(k)) and inserting (as defined in section 48D(d)(4)(B)).
For tax-code section 501(c)(26), the bill would replace a reference to section 24 with a qualifying-child definition based on section 152(c). The replacement definition would exclude children age 17 or older and include an additional dependency restriction using section 152(b)(3). Those underlying provisions are not supplied, so the full scope of that restriction and any change from existing treatment cannot be established from this bundle.
The second sentence of section 501(c)(26) of such Code is amended— (A) by striking (as defined in section 24(c)), and (B) by adding at the end the following: For purposes of the preceding sentence, the term qualifying child has the meaning given such term by section 152(c), except such term shall not include any individual who has attained the age of 17 or who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows resident of the United States.
Section 3 states that its tax amendments would apply to tax years beginning after the first tax year containing the calendar month referenced in section 2(l). However, the supplied program effective-date provision is section 2(k), and no section 2(l) appears. That mismatch leaves the tax timing unclear as written.
The amendments made by this section shall apply to taxable years beginning after the first taxable year during which the 1st calendar month described in section 2(l) begins.
(k) Effective date This section shall take effect on the 1st day of the 1st calendar month that begins 1 year or more after the date of the enactment of this section.
For the first tax year containing the referenced calendar month, if that year did not begin with that month, the transition rule would reduce the otherwise available child tax credit to the fraction represented by the number of calendar months ending in that tax year before that month, divided by 12. This rule shares the unresolved reference to section 2(l).
The amendments made by this section shall apply to taxable years beginning after the first taxable year during which the 1st calendar month described in section 2(l) begins.
In the case of any such first taxable year which does not begin with such 1st calendar month, the credit otherwise determined under section 24 of the Internal Revenue Code of 1986 shall be reduced to an amount which bears the same ratio to the amount of such credit (determined without regard to this paragraph) as— (A) the number of calendar months ending during such taxable year before such 1st calendar month, bears to (B) 12.
The supplied official-actions snapshot, updated April 20, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 13, 2025.
Source snapshot updated 2026-04-20T14:53:57Z. 2025-02-13: Referred to the House Committee on Ways and Means. 2025-02-13: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-13. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or separate policy rider was identified after reviewing the complete supplied introduced text. This conclusion is limited to that version and does not establish the absence of riders in other versions or accompanying materials, or any amendment attachment history.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places outside general program allocation rules was identified after reviewing the complete supplied introduced text. This conclusion is limited to that version; formal earmark status cannot be established for absent accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
The complete supplied introduced text contains preferential treatment and a narrow exception warranting scrutiny within the main policy. Classification does not judge their justification.
The proposed marriage bonus would give married pregnant women and recipients married to a qualified caregiver of their eligible child a 20 percent increase over the base payment. This preference is part of the main family-payment policy and would remain subject to the subsequent income reduction and payment cap.
The total amount of the monthly payment to a beneficiary under paragraph (1) shall be increased by 20 percent if the beneficiary is— (A) a married pregnant woman; or (B) married to a qualified caregiver of an eligible child of the beneficiary.
(3) Phase-out The total amount of the monthly payment to a beneficiary under the preceding provisions of this subsection shall be decreased (but not below zero) by $16.67 for each whole $1,000
(4) Limitation The total amount of the monthly payment to a beneficiary under the preceding provisions of this subsection shall not exceed 1/12 of the total adjusted gross income of the beneficiary and the spouse (if any) of the beneficiary for the then most recently ended taxable year of the beneficiary.
Section 2(f) would protect qualified caregivers receiving child-entitlement payments following a pregnancy beneficiary's childbirth from recovery of those payments if the required child application was not submitted within 90 days or was denied. The provision requires uninterrupted payments during that application period. The targeted benefit is the express nonrecovery protection despite the missing or denied application, connected to the program's transition from pregnancy to child payments.
In the case of a beneficiary under this section with respect to a pregnancy that results in the birth of a child— (1) the entitlement of the beneficiary with respect to the pregnancy is deemed to be converted into an entitlement to benefits under this section with respect to the child, subject to the submission by a qualified caregiver of the child, within 90 days after the birth, of an application pursuant to subsection (a)(1)(B) and the approval by the Commissioner of the application;
(2) the Commissioner— (A) shall ensure that benefit payments under this section to a qualified caregiver of the child are not interrupted during that 90-day period; and (B) may not seek to recover any benefit payment made under this section to a qualified caregiver of the child on account of the entitlement with respect to the child, if such a qualified caregiver does not submit such an application within that 90-day period or an application so submitted is disapproved.
Full text preserved for this analysis. Legislative record snapshot: Apr 20, 2026. How PlainBill uses AI