Text of Bill (PDF)

BOSTON – Congresswoman Ayanna Pressley (MA-07), Congresswoman Katie Porter (CA-45), and Congresswoman Delia C. Ramirez (IL-03) announced the introduction of legislation to strengthen the child tax credit (CTC) and eliminate its penalty against single parents. Under current law, single parents are subject to a stricter income threshold than married couples, which makes it harder for their families to get the full child tax credit. The Single Parent Penalty Elimination Act would eliminate income restrictions for the child tax credit, making it easier for all kinds of families to get the full amount.

“We should be making it easier for all families to access the relief they need, and that includes families headed by single parents,” said Congresswoman Pressley. “This bill will eliminate the unfair penalty against single parents in our antiquated tax code and strengthen the child tax credit for millions across the country. I am proud to reintroduce this bill alongside Reps. Porter and Ramierz and urge Congress to pass it without delay.”

“For too long, Washington politicians have neglected to make tax policy that treats single parents the same as married parents—because they don’t see us,” said Congresswoman Porter, a single mom of three. “It’s not cheaper to raise a child as a single parent—in fact, it can be even harder to raise a family with just one source of income. Tax reform that helps all types of families is overdue, and I’m proud to introduce this bill to give every family the support they need.”

“Our tax code shouldn’t do more for billionaires and corporations than it does for working families. Yet, many single parents and working families are barred from tax relief like the Child Tax Credit because of unfair policies that further overburden households already struggling to keep up,” said Congresswoman Ramirez. “Our tax code must change! I am proud to join Congresswomen Porter and Pressley in the reintroduction of the Single Parent Penalty Elimination Act to eliminate income requirements for families and single parents to receive the Child Tax Credit Benefit and bring us closer to a fairer tax code for families.”

To qualify for the full child tax credit, parents must make below a certain amount every year—$400,000 for married couples and $200,000 for parents filing as Head of Household, the most common filing for single parents. The single parent penalty specifically hurts unmarried filers because they often earn less than two-income households, and this disparity is worsened when they receive less from the child tax credit. 

The Single Parent Penalty Elimination Act would simplify child tax credit eligibility by eliminating income restrictions and making permanent the $2,000 credit that Americans can receive. It would make this credit fully refundable and fully paid for by increasing the corporate tax rate to 28%, in line with recommendations from the Biden-Harris Administration’s budget proposal. 

A copy of the bill text can be found here.

Congresswoman Pressley, who was raised by a single mom, has been a staunch advocate for parents and families during her time in Congress. She first introduced the bill in 2021 alongside Reps. Katie Porter (CA-45) and Don Beyer (VA-08).

Rep. Pressley has consistently led efforts in Congress to extend and expand emergency paid leave protections, including by introducing the PAID Leave Act (Providing Americans Insured Days of Leave Act), a comprehensive emergency paid sick, paid family and medical leave bill to provide additional financial support to our nation’s most vulnerable workers and businesses during the COVID-19 pandemic and future public health emergencies. She has also advocated for increased funding for child care throughout the COVID-19 pandemic.

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