# 119-s-3432: Working Families Disaster Tax Relief Act

119-s-3432, Working Families Disaster Tax Relief Act, is a 119th Congress bill sponsored by Sen. Klobuchar, Amy [D-MN] (D-MN); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3432
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3432
- Congress: 119
- Title: Working Families Disaster Tax Relief Act
- Status: introduced
- Introduced: 2025-12-11
- Sponsor: Sen. Klobuchar, Amy [D-MN] (D-MN)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Allows disaster-affected taxpayers to use the preceding taxable year's earned income** to determine eligibility for the Earned Income Tax Credit (EITC) and the refundable portion of the Child Tax Credit (CTC). It would tie eligibility to Presidential major disaster declarations under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. - Families with children: Makes the refundable Child Tax Credit easier to claim after a disaster by letting families use prior-year income when current earnings fall because of the disaster. - Low-income workers: Helps workers who lose income in a disaster qualify for the Earned Income Tax Credit by allowing substitution of the preceding year's earned income. - Displaced households: Covers people whose main home or workplace was in a declared disaster area and those displaced from their home during the incident period. - Tax filings and choice: Creates a discretionary election in the tax code to substitute the preceding taxable year for the current year when applying sections for the CTC and EITC. - Timing: Would apply to taxable years beginning after December 31, 2024.

## Cosponsors (1)

- Sen. Cassidy, Bill [R-LA] (R-LA), 2025-12-11T00:00:00.000Z

## Provisions PRIA read

- More tax help for disaster-affected families: benefit, high. This bill would let disaster-affected taxpayers use the prior year's earned income when figuring child tax and earned income credits. The choice would apply for tax years beginning after December 31, 2024. Using prior-year income could keep or raise refundable credits if your income fell because of…

## Related bills

- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-2838: Protecting Our Democracy Act
- 119-s-1748: Kids Online Safety Act
- 119-s-1541: SHIPS for America Act of 2025

## Sources
- [119-s-3432 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3432)

## Related
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-2838: Protecting Our Democracy Act](https://policyrisk.com/legislation/119-s-2838)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3432 (as of 2026-04-21).