Working Families Disaster Tax Relief Act

HR 6645, the Working Families Disaster Tax Relief Act, allows individuals affected by federally declared disasters to use their *previous year's income* to qualify for the Child Tax Credit and Earned Income Credit. This helps families who lost income due to a disaster (like a hurricane or wildfire) but would qualify for tax credits if their income from the prior year was used instead. The bill amends tax code sections to create a simple election process for "disaster-affected taxpayers" - defined as those whose home or workplace was in a declared disaster zone during the disaster period. It applies to tax years starting after December 31, 2024, and does not change the credit amounts, only the income calculation method for affected individuals.