SECURE OUR CHILDREN ACT (SOCA)¶

A Bill to Establish a Permanent, Fully Refundable, Monthly Child Tax Credit and Birth Support Payment to Strengthen American Family Economic Security¶

Published January 2026¶

To amend the Internal Revenue Code of 1986 to establish a permanent, fully refundable, monthly Child Tax Credit; to provide a one-time Birth Support Payment to families upon the birth or adoption of a child; to establish the Child Security Contribution to fund these benefits on a sustainable basis; to strengthen economic security for American families with children; to coordinate with the American Prosperity and Stability Act; and for other purposes.

SECTION 1. SHORT TITLE¶

This Act may be cited as the "Secure Our Children Act" or "SOCA."

SECTION 2. FINDINGS AND PURPOSES¶

(a) Findings¶

Congress finds that:

A monthly, fully refundable child allowance reduces child poverty and food insecurity, improves family cash flow, and stabilizes household finances through economic shocks.
The tax code should support children regardless of parental earnings in a given month or year.
A shared contribution from all Americans -- proportional to income -- provides fair, sustainable, and politically durable funding for child benefits while reinforcing the principle that every citizen has a stake in the well-being of the next generation.
Administrative experience from 2021 demonstrated the feasibility of advance monthly payments, while also revealing the need for improved outreach to non-filers and robust safe harbors.
Making the credit permanent, inflation-indexed, and simple to claim creates durable anti-poverty effects and reduces bureaucratic friction.
Research demonstrates that household income declines significantly around childbirth, with average declines exceeding 10 percent during the birth month and single mothers experiencing earnings drops of approximately 31 percent in the months surrounding birth.
The first months of a child's life are critical for development, and economic instability during this period creates lasting harm to child outcomes.
A one-time birth support payment provides timely, flexible assistance that allows families to address their unique circumstances during a pivotal period in their child's life.
Family economic security is a foundational element of a prosperous democracy and complements the infrastructure established by the American Shared Prosperity Compact.
Children do not choose their parents or their family's economic circumstances; support for children should not be conditioned on parental income level.

(b) Purposes¶

The purposes of this Act are to:

Establish a permanent, fully refundable, monthly child tax credit pegged to child age.
Remove earnings phase-ins that exclude the poorest children.
Provide a one-time birth support payment to stabilize household finances during the economically vulnerable birth period.
Coordinate with APSA so that credit amounts and birth support payments do not reduce American Prosperity Stability Payment benefits.
Establish a Child Security Contribution -- a modest, universal income-based contribution from all Americans -- to fund child benefits on a sustainable, fiscally responsible basis.
Require transparent reporting, strong error-reduction, and accessible enrollment for non-filers and the un/underbanked.

SECTION 3. DEFINITIONS¶

For purposes of this Act and the amendments made by this Act:

Code means the Internal Revenue Code of 1986.
Secretary means the Secretary of the Treasury or the Secretary's delegate.
Qualifying child has the meaning given in section 152(c) of the Code, except as modified by this Act.
CPI-U means the Consumer Price Index for All Urban Consumers.
Birth Support Payment means the one-time payment provided under Section 4A upon the birth or legal adoption of a qualifying child.
Gestational parent means an individual who is or was pregnant with a qualifying child, including an individual acting as a gestational surrogate.
Expected due date means the date on which a child is expected to be born, as certified by a licensed physician, nurse-midwife, or other qualified healthcare provider.
Child Security Contribution means the income-based contribution imposed under Section 7(a) to fund the child tax credit and Birth Support Payment.
Solvency ratio means the ratio calculated under Section 7(c)(3)(A) to assess the funding adequacy of the Family Security Stabilization Account.

SECTION 4. PERMANENT CHILD TAX CREDIT; AMENDMENTS TO SECTION 24¶

(a) Amount of Credit¶

Section 24 of the Code is amended:

By striking "$2,000" and inserting "$3,600" for a qualifying child who has not attained age 6 at the close of the calendar year; and
By striking "$2,000" and inserting "$3,000" for a qualifying child who has attained age 6 but not age 18 at the close of the calendar year.

(b) Refundability and No Earnings Phase-In¶

Section 24 is amended to provide that:

The credit is fully refundable without regard to earned income or payroll tax liability; and
The present-law earned-income phase-in and additional child tax credit mechanics are repealed.

(c) Monthly Advance Payments¶

Subtitle F is amended to add a new subchapter establishing an Advance Child Tax Credit Program under which:

Default monthly payments equal to one-twelfth of the annual credit are made for each qualifying child listed on the taxpayer's most recent return or as otherwise verified.
Taxpayers may opt out of advance payments.
The Secretary shall reconcile advance payments with the allowable credit at filing, subject to the safe harbor in subsection (d).

(d) Safe Harbor for Overpayments¶

A good-faith recipient whose advance payments exceed the allowable annual credit due to changes in custody or family size shall have up to $2,000 per child of such excess waived, unless fraud is found.
The Secretary shall provide income-based installment agreements for any remaining balance due.

(e) Age and Eligibility¶

The credit applies to children under age 18. The Secretary shall prescribe rules for newborns, changes in custody, and mid-year moves to minimize gaps in payment.

(f) Inflation Indexing¶

The dollar amounts in subsection (a) shall be indexed annually to CPI-U, rounded as the Secretary prescribes.

(g) Identification¶

A qualifying child must have a valid Social Security Number or Individual Taxpayer Identification Number issued on or before the due date (including extensions) for the return for the taxable year. The taxpayer must have a valid TIN.

SECTION 4A. BIRTH SUPPORT PAYMENT¶

(a) Payment Established¶

For each qualifying child born or legally adopted on or after the effective date of this Act, the Secretary shall pay a Birth Support Payment of $2,000 to the eligible parent or guardian of such child.
In the case of multiple children from a single pregnancy or adoption proceeding, a separate Birth Support Payment shall be made for each qualifying child.

(b) Timing of Payment¶

Post-Birth Payment. Upon verification of a qualifying birth or adoption, the Secretary shall issue the Birth Support Payment within 15 business days.
Advance Payment Option. An eligible parent may apply for and receive the Birth Support Payment up to 60 days before the expected due date, upon submission of:
Verification of gestational age of at least 20 weeks from a qualified healthcare provider; and
Certification of the expected due date.
Automatic Payment. When administrative systems permit, the Secretary shall issue Birth Support Payments automatically upon receipt of birth registration data from the Social Security Administration or state vital records offices, unless the eligible parent has opted out.

(c) Eligible Parent¶

General Rule. The term "eligible parent" means an individual who:
Is a citizen or national of the United States, or a qualified alien as defined in section 431 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1641);
Resides in the United States; and
Is the parent or legal guardian of the qualifying child.
Adoptive Parents. Adoptive parents shall be eligible for the Birth Support Payment upon finalization of adoption of a child under age 1, or upon legal placement if finalization occurs within 12 months.
Surrogacy Arrangements. In the case of a child born through a gestational surrogacy arrangement:
The intended parent(s) named in a valid surrogacy agreement shall be eligible for the Birth Support Payment; and
The gestational surrogate shall not be eligible unless the surrogacy arrangement is terminated and the surrogate retains parental rights.

(d) Multiple Eligible Parents¶

Default Rule. Where multiple individuals qualify as eligible parents for the same child, the Birth Support Payment shall be made to the individual who:
Has primary physical custody as evidenced by court order;
The child primarily resides with, in the absence of a court order; or
First submits a valid application, if neither of the above can be determined.
Joint Custody. Where parents have a court order establishing shared physical custody, either parent may request that the payment be divided equally between both parents.
Disputes. The Secretary shall establish procedures for resolving disputes regarding payment eligibility, including documentation requirements and timeline for resolution not to exceed 30 days.

(e) Application and Verification¶

Application Process. The Secretary shall establish a simplified application process for the Birth Support Payment, which may be integrated with:
The application for a Social Security number for the child;
The non-filer portal established under Section 5(a);
State birth registration systems; or
Healthcare provider attestation systems.
Required Information. An application shall include:
Name and taxpayer identification number of the eligible parent;
Verification of birth or expected due date;
Contact information for any other known eligible parent; and
Such other information as the Secretary determines necessary to prevent fraud.
Verification of Gestational Age. For advance payments, the Secretary shall accept verification from any licensed physician, nurse-midwife, certified nurse practitioner, or physician assistant authorized to provide prenatal care in the state where services are provided.

(f) Effect of Fetal or Infant Loss¶

In the case of stillbirth occurring after 20 weeks gestation, or the death of a qualifying child within 12 months of birth, the Birth Support Payment shall still be allowed to the eligible parent.
An advance payment made prior to stillbirth or infant death shall not be subject to recapture.
The Secretary shall implement these provisions with appropriate sensitivity and shall not require documentation beyond what is minimally necessary to verify eligibility.

(g) Inflation Adjustment¶

Annual Adjustment. In the case of any calendar year beginning after the first full calendar year following enactment, the $2,000 amount in subsection (a) shall be increased by an amount equal to:
Such dollar amount, multiplied by
The cost-of-living adjustment determined under section 1(f)(3) of the Code for the calendar year.
Rounding. If any increase determined under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50.

(h) Income Disregard¶

A Birth Support Payment made under this section shall not be taken into account:

As income for purposes of the Internal Revenue Code of 1986;
As income for purposes of determining the American Prosperity Stability Payment benefit under the American Prosperity and Stability Act (APSA);
As income or resources for purposes of determining the eligibility of any individual for benefits or assistance, or the amount or extent of benefits or assistance, under any federal means-tested program (including SNAP, WIC, TANF, Medicaid, subsidized housing, SSI, and any other program defined by the Secretary); or
As income or resources under any state or local program financed in whole or in part with federal funds, for a period of 12 months from receipt.

(i) Prohibition on Use of Information¶

Information submitted pursuant to this section may not be used for any purpose other than to determine eligibility for the Birth Support Payment, except as otherwise authorized by law for tax administration purposes.

(j) Fraud Prevention and Recovery¶

Penalties. Section 7206 of the Code (fraud and false statements) shall apply to applications and claims under this section.
Recovery of Improper Payments. The Secretary may recover Birth Support Payments made to ineligible individuals through:
Offset against future tax refunds;
Offset against future Birth Support Payments or child tax credits; or
Other collection methods available under law.
Safe Harbor. No recovery shall be made from an individual who received a Birth Support Payment in good faith based on reasonable belief of eligibility, where the overpayment resulted from:
Administrative error by a government agency;
Change in custody occurring after payment; or
Other circumstances beyond the individual's control.

(k) Funding¶

Birth Support Payments under this section shall be paid from the Family Security Stabilization Account established under Section 7, subject to the funding provisions and graduated implementation rules of that section.

SECTION 5. ADMINISTRATION; ACCESS FOR NON-FILERS AND THE UN/UNDERBANKED¶

(a) Non-Filer Simplified Portal¶

The Secretary shall establish and maintain a web-based portal allowing non-filers and those with simple returns to claim the credit and Birth Support Payment by providing:

Name, address, SSN/ITIN for taxpayer and qualifying children;
Filing status;
Rough household income estimate;
Banking information or selection of payment method; and
Attestation of accuracy under penalties of perjury.

The portal shall be multilingual, accessible (Section 508 compliant), and usable on mobile devices. Data shall be transmitted securely and stored in compliance with IRS privacy standards.

(b) Payment Methods for the Un/Underbanked¶

For taxpayers without bank accounts, the Secretary shall offer:

Direct Express-style reloadable debit cards with no activation fees, low or no monthly fees, and broad ATM network access; and
Check payments as a fallback, mailed to the address on file.

The Secretary may partner with FDIC-insured financial institutions or the Bureau of Fiscal Service to provide these services at competitive cost.

(c) Outreach and Enrollment¶

The Secretary, in coordination with HHS, USDA, and relevant agencies, shall:

Conduct targeted outreach to non-filers, including those receiving SNAP, WIC, TANF, SSI, or Medicaid;
Partner with community organizations, social service agencies, and Tribal governments;
Provide multilingual materials and in-person assistance in underserved communities; and
Use data-sharing agreements (where authorized) to pre-populate portals and reduce filing burdens.

(d) Identity Verification and Fraud Prevention¶

The Secretary shall implement identity verification protocols that balance fraud prevention with access, including:

Remote identity proofing using knowledge-based authentication;
Document upload for those who cannot pass automated checks;
Manual review with clear appeal rights; and
Post-payment audits using third-party data matching and risk scoring.

(e) Transparency and Reporting¶

The Secretary shall publish quarterly reports on:

Total enrollments, payments, and reconciliation outcomes;
Take-up rates by demographic group and geography;
Overpayment and improper payment rates with root-cause analysis; and
Average time-to-payment and portal usability metrics.

SECTION 6. COORDINATION WITH OTHER FEDERAL PROGRAMS¶

(a) American Prosperity and Stability Act (APSA) Coordination¶

The credit amount and Birth Support Payment shall not be treated as income for purposes of determining the American Prosperity Stability Payment benefit under the American Prosperity and Stability Act (APSA). The Secretary shall coordinate with the Secretary of Health and Human Services (or the agency administering APSA) to ensure credit payments and Birth Support Payments do not reduce Stability Payment amounts.

(b) Disregard for Means-Tested Programs¶

For purposes of determining eligibility or benefit amounts under any federal means-tested program (including SNAP, WIC, TANF, Medicaid, subsidized housing, SSI, and any other program defined by the Secretary), the credit payments and Birth Support Payments under this Act shall be disregarded as income and resources for a period of 12 months from receipt.

(c) State Coordination¶

States may establish supplementary child benefit programs that coordinate with this Act. The Secretary shall provide technical assistance and data-sharing agreements to facilitate state supplements while maintaining clear separation of federal and state funding streams.

SECTION 7. CHILD SECURITY CONTRIBUTION; FAMILY SECURITY STABILIZATION ACCOUNT¶

(a) Child Security Contribution Established¶

General Rule. There is hereby imposed on every individual a Child Security Contribution equal to the sum of:
(A) 1.50 percent of the taxpayer's adjusted gross income; plus
(B) 3.00 percent of the taxpayer's adjusted gross income in excess of $500,000 ($1,000,000 in the case of a joint return).
Collection. The Child Security Contribution shall be treated as an additional income tax for purposes of collection, and shall be reported on the taxpayer's annual return.
Threshold Inflation Adjustment. The threshold amounts in paragraph (1)(B) shall be indexed annually to CPI-U, rounded to the nearest $10,000.

(b) Family Security Stabilization Account¶

Establishment. There is established in the Treasury a separate account to be known as the "Family Security Stabilization Account" (the "Account").
Deposits. All receipts from the Child Security Contribution imposed under subsection (a) shall be deposited into the Account.
Use of Funds. Amounts in the Account shall be available only for:
(A) Payment of the child tax credits authorized under Section 4;
(B) Payment of Birth Support Payments authorized under Section 4A;
(C) Administrative costs as provided in subsection (f).

(c) Surplus Management and Automatic Rate Adjustment¶

Reserve Requirement. The Secretary shall maintain in the Account a reserve equal to at least three months of projected benefit outlays.
Surplus Accumulation. Any receipts in excess of current-year benefit costs and reserve requirements shall remain in the Account to:
(A) Absorb revenue shortfalls during economic downturns;
(B) Accommodate increases in program participation; and
(C) Provide a buffer against inflation before indexing adjustments take effect.
Automatic Rate Adjustment.
(A) Annual Assessment. On October 1 of each year, the Secretary shall calculate the Account's solvency ratio, defined as the Account balance plus projected receipts for the following fiscal year, divided by projected benefit outlays for the following fiscal year.
(B) Adjustment Triggers.
- (i) If the solvency ratio falls below 1.10 for two consecutive annual assessments, the base rate and kicker rate shall each increase by 0.05 percentage points, effective the following January 1.
- (ii) If the solvency ratio exceeds 1.50 for two consecutive annual assessments, the base rate and kicker rate shall each decrease by 0.05 percentage points, effective the following January 1.
(C) Adjustment Bounds. Automatic adjustments under this paragraph shall not:
- (i) Reduce the base rate below 1.10 percent or the kicker rate below 2.20 percent; or
- (ii) Increase the base rate above 1.90 percent or the kicker rate above 3.80 percent.
(D) Rounding. All rate adjustments shall be rounded to the nearest 0.01 percentage point.
Congressional Intervention for Extraordinary Circumstances.
(A) If the solvency ratio falls below 0.90 or exceeds 2.00 for two consecutive annual assessments, the Secretary shall transmit a report to Congress within 60 days identifying the cause and recommending legislative action.
(B) If automatic adjustments reach the bounds specified in paragraph (3)(C) and the solvency ratio remains outside the 1.10-1.50 range for three consecutive annual assessments, the Secretary shall transmit a report to Congress within 60 days recommending adjustment to the bounds or other legislative remedies.
(C) Nothing in this subsection shall preclude Congress from adjusting rates, thresholds, or other parameters by subsequent legislation at any time.
Transparency. The Secretary shall publish the solvency ratio calculation and any pending automatic adjustments no later than November 1 of each year, providing taxpayers at least 60 days notice before any rate change takes effect.

(d) Graduated Implementation During Funding Constraints¶

Full Implementation When Adequately Funded. When the Account balance and projected receipts are sufficient to provide 100 percent of authorized benefits for the upcoming fiscal year, the Secretary shall provide full benefits as specified in Sections 4 and 4A.
Graduated Benefits During Shortfalls. If projected funding is insufficient for full benefits:
(A) The Secretary may implement graduated benefits, providing a uniform percentage of authorized amounts to all eligible recipients, but in no case less than 50 percent of authorized amounts.
(B) The Secretary shall provide at least 90 days advance notice to Congress and the public before implementing graduated benefits.
(C) Priority shall be given to maintaining monthly payment regularity over benefit amount.
(D) Birth Support Payments shall be maintained at 100 percent of authorized amounts unless funding falls below levels necessary for 75 percent of child tax credit amounts.
Automatic Restoration. When funding becomes sufficient, the Secretary shall automatically restore full benefits, with retroactive payments for any shortfalls occurring in the prior 12 months.

(e) Strict Separation from APSA¶

No funds from the American Prosperity Contribution established under the American Prosperity and Stability Act (APSA) shall be transferred to the Family Security Stabilization Account, and vice versa. The two accounts shall maintain complete fiscal independence.

(f) Administrative Costs¶

Reasonable administrative costs incurred by the Secretary in implementing this Act shall be paid from the Account, but shall not exceed 2 percent of total annual outlays.

(g) Fiscal Responsibility and Transparency¶

The Secretary shall publish quarterly reports on:
(A) Total deposits to the Account from Child Security Contributions;
(B) Total outlays for benefits and administration, separately reporting child tax credit costs and Birth Support Payment costs;
(C) Account balance and reserve status;
(D) Solvency ratio and any pending rate adjustments;
(E) Any benefit adjustments made under subsection (d).

SECTION 8. STATE PARTNERSHIPS¶

(a) State Supplemental Benefits¶

States may establish state-funded supplements to the child tax credit and Birth Support Payment under this Act. Such supplements may:

Provide additional amounts per child beyond the federal credit;
Target additional amounts to specific populations or circumstances; and
Utilize federal administrative infrastructure with cost-sharing agreements.

(b) Federal Administrative Support¶

The Secretary may enter into agreements with states to administer state supplements through federal systems, subject to:

Full reimbursement by the state for administrative costs; and
Compliance with federal privacy and security requirements.

SECTION 9. RULEMAKING AND IMPLEMENTATION TIMELINE¶

(a) Regulations¶

The Secretary shall prescribe regulations to carry out this Act within 180 days of enactment.

(b) Advance Payments¶

Advance monthly child tax credit payments shall begin no later than July 1 of the calendar year following enactment.

(c) Birth Support Payments¶

Birth Support Payments shall be available for qualifying children born or adopted on or after January 1 of the calendar year following enactment.

SECTION 10. REPORTS AND EVALUATION¶

(a) Annual Report¶

The Secretary, in consultation with HHS and Census, shall submit an annual public report to Congress on child poverty, food insufficiency, take-up (separately reporting child tax credit and Birth Support Payment utilization), payment integrity, and Child Security Contribution revenues.

(b) GAO Review¶

Every three years, the Comptroller General shall report to Congress on program efficacy, integrity, administrative burden, and the performance of the automatic rate adjustment mechanism, with recommendations.

SECTION 11. EFFECTIVE DATE; NO SUNSET; SEVERABILITY¶

(a) Effective Date¶

The amendments made by this Act apply to taxable years beginning after December 31 of the year of enactment. Birth Support Payments under Section 4A shall be available for qualifying children born or adopted on or after January 1 of the calendar year following enactment. The Child Security Contribution under Section 7 shall apply to taxable years beginning after December 31 of the year of enactment.

(b) No Sunset¶

This Act and the amendments made by it shall remain in effect permanently unless repealed by subsequent Act of Congress.

(c) Severability¶

If any provision of this Act, or the application thereof to any person or circumstance, is held invalid, the remainder of this Act and its application to other persons or circumstances shall not be affected.

SECTION-BY-SECTION SUMMARY¶

Section 1: Short Title. Names the Act as the Secure Our Children Act (SOCA).

Section 2: Findings/Purposes. States the empirical and normative case for family economic security, including research on birth-period income vulnerability; establishes the shared contribution principle; recognizes that children do not choose their parents or economic circumstances; positions SOCA as complementary to the American Shared Prosperity Compact.

Section 3: Definitions. Harmonizes key terms; adds definitions for Birth Support Payment, gestational parent, expected due date, Child Security Contribution, and solvency ratio.

Section 4: Amendments to Section 24. Sets child-age-based amounts ($3,600 under 6; $3,000 ages 6-17), makes fully refundable, restores age-17 eligibility, establishes monthly advance with safe harbor, provides inflation indexing. No phase-out -- every qualifying child receives the full credit regardless of parental income.

Section 4A: Birth Support Payment. Establishes $2,000 one-time payment upon birth or adoption; allows advance payment up to 60 days before due date; covers adoptive parents and surrogacy arrangements; includes income disregard for APSA and means-tested programs; provides safe harbor for fetal/infant loss; indexed to inflation.

Section 5: Administration. Non-filer portal (updated to include Birth Support Payment access), payment rails for un/underbanked, outreach, identity/fraud controls, transparency.

Section 6: Coordination. Disregards for APSA Stability Payments and federal means-tested programs to prevent clawbacks; applies to both child tax credit and Birth Support Payment.

Section 7: Child Security Contribution and Funding. Establishes the Child Security Contribution (1.50% on all AGI plus 3.00% on AGI above $500k/$1M joint). Creates Family Security Stabilization Account. Implements automatic rate adjustment mechanism with solvency triggers (increase rates if ratio below 1.10; decrease if above 1.50) and bounds (base rate 1.10%-1.90%; kicker rate 2.20%-3.80%). Congressional intervention required only for extraordinary circumstances (ratio below 0.90 or above 2.00). Includes graduated implementation provisions with Birth Support Payment protection priority. Maintains strict separation from APSA funds.

Section 8: State Partnerships. Enables state top-ons for both child tax credit and birth support payments; provides admin grants.

Section 9: Rulemaking/Timeline. 180-day regs; child tax credit payments by July 1 following enactment; Birth Support Payments by January 1 following enactment; Child Security Contribution effective for taxable years after enactment.

Section 10: Reports/Evaluation. Annual outcome reporting (separately tracking child tax credit, Birth Support Payment, and Child Security Contribution revenues); GAO triennial audits including review of automatic rate adjustment performance.

Section 11: Effective/No Sunset/Severability. Permanent, immediate applicability; specifies Birth Support Payment and Child Security Contribution effective dates.

Prepared by: Albert E. Ramos Director, The American Policy Architecture Institute

Contact: info@policyarchitecture.org Website: www.policyarchitecture.org