Secure Our Children Act¶
Overview¶
Published February 2026¶
Based on Rev 2.5 of the Secure Our Children Act
The Problem¶
The United States tolerates child poverty rates among the highest of developed nations. Before the 2021 temporary expansion of the child tax credit, approximately 10 million American children lived in poverty, with over 3 million in deep poverty. The temporary expansion proved that different outcomes are possible -- child poverty dropped by nearly half during the brief period of enhanced, fully refundable, monthly credits. When Congress allowed the expansion to expire, poverty rates rebounded almost immediately.
The structural flaw in current child tax credit policy is straightforward: it provides the least support to the children who need it most. The earned income requirement means families with little or no wage income -- caregivers, people with disabilities, families in deep poverty -- receive reduced or zero benefits. Beyond this ongoing failure, American families face an acute and largely unaddressed financial shock during childbirth. Research documents average household income declines exceeding 10 percent during the birth month, with single mothers experiencing earnings drops of approximately 31 percent. Other developed nations address this through paid leave and birth grants; the United States provides neither comprehensive paid leave nor birth-specific cash support.
Compounding both problems is a fiscal vulnerability: child benefits funded from general revenue face relentless competition in annual budget cycles. The 2021 expansion, despite demonstrated effectiveness, expired because competing priorities and deficit concerns prevailed. Children -- who do not vote, lobby, or make campaign contributions -- lost.
How SOCA Addresses the Problem¶
The Secure Our Children Act (SOCA), hereafter referred to as "the Act," responds with three interconnected components designed for permanence rather than temporary relief.
Enhanced Child Tax Credit. The Act transforms the child tax credit into a fully refundable monthly payment of $3,600 per year ($300/month) for children under 6 and $3,000 per year ($250/month) for children ages 6-17. The earned income requirement is eliminated -- every qualifying child receives the full benefit regardless of parental employment status or income level. Monthly advance payments are the default, matching the rhythm of family expenses rather than delivering support as an annual lump sum. A safe harbor waives up to $2,000 per child in overpayments for good-faith recipients whose circumstances change mid-year. All amounts are indexed to inflation.
Birth Support Payment. A $2,000 one-time payment for each child born or adopted addresses the income-expense squeeze surrounding childbirth. Payment is issued within 15 business days of verified birth, with an advance option available up to 60 days before the expected due date. When administrative systems permit, payments are issued automatically using birth registration data. The Act includes protections for families experiencing stillbirth after 20 weeks or infant death within 12 months, with minimally intrusive documentation requirements.
Child Security Contribution and Funding Architecture. Rather than relying on general revenue, the Act establishes a dedicated funding mechanism: 1.50% of adjusted gross income from all earners, plus an additional 3.00% on income above $500,000 ($1,000,000 for joint filers). These rates generate approximately $270 billion annually against program costs of approximately $257 billion, providing full funding plus roughly 5% surplus for the Family Security Stabilization Account.
The Account includes a three-month reserve requirement and an automatic rate adjustment mechanism. When the solvency ratio falls below 1.10 for two consecutive years, rates increase by 0.05 percentage points; when it exceeds 1.50, rates decrease by the same increment. Rate bounds (base: 1.10%-1.90%; kicker: 2.20%-3.80%) prevent extreme movement without Congressional action. Graduated implementation provisions allow benefit reductions to no less than 50% during severe shortfalls, with automatic restoration and retroactive payments when funding recovers.
Progressivity Through Contribution, Not Benefit Reduction¶
The Act provides the same benefit for every qualifying child regardless of parental income. There is no phase-out. Progressivity is achieved entirely through the contribution side: a family earning $50,000 with two school-age children receives $6,000 while contributing $750 -- a net benefit of $5,250. A family earning $1,000,000 with two school-age children receives the same $6,000 while contributing $15,000 -- a net contribution of $9,000. High-income families are substantial net funders of the program even as their children receive equal support.
Administration and Access¶
The Act builds infrastructure to reach families outside the traditional tax system. A simplified non-filer portal allows families to claim benefits without filing full tax returns. Direct Express-style debit cards and check payments serve the un/underbanked. Targeted outreach through SNAP, WIC, Medicaid, and community organizations helps identify eligible non-filers. Identity verification protocols balance fraud prevention with accessibility.
Program Coordination¶
The Act's benefits are excluded from income for purposes of APSA Stability Payments and disregarded as income and resources for federal means-tested programs -- including SNAP, WIC, TANF, Medicaid, housing assistance, and SSI -- for 12 months from receipt. This coordination prevents the Act's benefits from triggering clawbacks elsewhere in the safety net. States may establish supplementary child benefit programs using federal eligibility determinations, with data sharing and optional federal administration on a cost-reimbursement basis.
Implementation¶
Implementation proceeds in three phases over approximately 30 months. Regulations are issued within 180 days of enactment. Birth Support Payments and Child Security Contribution collection begin January 1 following enactment. Monthly advance child tax credit payments begin July 1 following enactment. First full-year reconciliation completes by month 24, with the automatic adjustment mechanism becoming eligible for activation by month 30. The Act includes an explicit no-sunset provision -- it remains permanent unless repealed by subsequent Act of Congress.
Conclusion¶
The Act represents an architectural choice to build child benefit policy on a foundation designed for permanence. Adequate benefits address material need. Full refundability reaches the poorest children. Universal design without phase-out builds broad political support. Dedicated funding through a shared contribution removes child benefits from annual budget politics. Automatic stabilization handles economic cycles without Congressional action. The result is a national commitment to child security -- funded through shared responsibility, extended to every child equally, and built to last.
Revision History¶
Revision 2.5 (Current) - Initial publication as Overview document per APAI Document Production Standards Rev 1.6 - Content derived from Rev 2.5 of the legislative text
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Prepared by Albert Ramos for The American Policy Architecture Institute