# 119-hr-6634: To amend the Internal Revenue Code of 1986 to establish a refundable childhood education tax credit with monthly advance payments.

119-hr-6634, To amend the Internal Revenue Code of 1986 to establish a refundable childhood education tax credit with monthly advance payments., is a 119th Congress bill sponsored by Rep. Fields, Cleo [D-LA-6] (D-LA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-6634
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6634
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to establish a refundable childhood education tax credit with monthly advance payments.
- Status: introduced
- Introduced: 2025-12-11
- Sponsor: Rep. Fields, Cleo [D-LA-6] (D-LA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Would create a refundable Monthly Childhood Education Tax Credit (MCETC)** that pays families a monthly allowance for children ages 2 to under 5 who live with and receive care from the filer and are enrolled in an early childhood education program. It would also set up monthly advance payments, a multilingual online portal, and rules for eligibility, payment delivery, and contesting competing claims.

## Provisions PRIA read

- Advance payments, disputes, and protections for families: mixed, high. If enacted, the IRS would make estimated monthly advance childhood education payments while you are presumptively eligible. You would elect advance payments through an online portal and get them by electronic transfer to authorized or Treasury accounts. Your final credit on the return would be redu…
- Monthly childhood education credit for families: mixed, high. If enacted, you would be able to claim a refundable monthly childhood education credit for each child ages 2 to under 5. The baseline amount is $667 per child each month. For months after December 31, 2025, the $667 would increase with the CPI versus 2024. The monthly amount is cut proportionally f…

## Related bills

- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-7481: Department of Homeland Security Appropriations Act, 2026
- 119-hr-7973: Momnibus Act
- 119-hr-2945: Housing for All Act of 2025

## Sources
- [119-hr-6634 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6634)

## Related
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-7481: Department of Homeland Security Appropriations Act, 2026](https://policyrisk.com/legislation/119-hr-7481)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-2945: Housing for All Act of 2025](https://policyrisk.com/legislation/119-hr-2945)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6634 (as of 2026-04-21).