H.R. 7024: Tax Relief for American Families and Workers Act of 2024

Bill · 118th Congress (2023–2024). Passed House, 31 Jan 2024. Introduced 17 Jan 2024.

Official title: To make improvements to the child tax credit, to provide tax incentives to promote economic growth, to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States, to provide tax relief with respect to certain Federal disasters, to make improvements to the low-income housing tax credit, and for other purposes.

Vote results

How each member voted

House

Yea (357): Christopher H. Smith (R-NJ-4); Steny H. Hoyer (D-MD-5); Marcy Kaptur (D-OH-9); Nancy Pelosi (D-CA-11); Richard E. Neal (D-MA-1); Jerrold Nadler (D-NY-12); Sanford D. Bishop, Jr. (D-GA-2); Ken Calvert (R-CA-41); James E. Clyburn (D-SC-6); Anna G. Eshoo (D-CA-16); Nydia M. Velázquez (D-NY-7); Bennie G. Thompson (D-MS-2); Frank D. Lucas (R-OK-3); Zoe Lofgren (D-CA-18); Earl Blumenauer (D-OR-3); Danny K. Davis (D-IL-7); Diana DeGette (D-CO-1); Kay Granger (R-TX-12); James P. McGovern (D-MA-2); Brad Sherman (D-CA-32); Adam Smith (D-WA-9); Gregory W. Meeks (D-NY-5); Barbara Lee (D-CA-12); John B. Larson (D-CT-1); Michael K. Simpson (R-ID-2); Mike Thompson (D-CA-4); Sam Graves (R-MO-6); Rick Larsen (D-WA-2); Stephen F. Lynch (D-MA-8); Joe Wilson (R-SC-2); John R. Carter (R-TX-31); Tom Cole (R-OK-4); Mario Diaz-Balart (R-FL-26); Raúl M. Grijalva (D-AZ-7); C. A. Dutch Ruppersberger (D-MD-2); David Scott (D-GA-13); Michael R. Turner (R-OH-10); Darrell Issa (R-CA-48); Emanuel Cleaver (D-MO-5); Jim Costa (D-CA-21); Henry Cuellar (D-TX-28); Virginia Foxx (R-NC-5); Al Green (D-TX-9); Michael T. McCaul (R-TX-10); Patrick T. McHenry (R-NC-10); Cathy McMorris Rodgers (R-WA-5); Debbie Wasserman Schultz (D-FL-25); Doris O. Matsui (D-CA-7); Gus M. Bilirakis (R-FL-12); Vern Buchanan (R-FL-16); Kathy Castor (D-FL-14); Yvette D. Clarke (D-NY-9); Steve Cohen (D-TN-9); Joe Courtney (D-CT-2); Jim Jordan (R-OH-4); John P. Sarbanes (D-MD-3); Adrian Smith (R-NE-3); Robert E. Latta (R-OH-5); Robert J. Wittman (R-VA-1); André Carson (D-IN-7); Tim Walberg (R-MI-5); Gerald E. Connolly (D-VA-11); Brett Guthrie (R-KY-2); James A. Himes (D-CT-4); Blaine Luetkemeyer (R-MO-3); Tom McClintock (R-CA-5); Chellie Pingree (D-ME-1); Glenn Thompson (R-PA-15); Paul Tonko (D-NY-20); Mike Quigley (D-IL-5); Judy Chu (D-CA-28); John Garamendi (D-CA-8); Bill Foster (D-IL-11); Larry Bucshon (R-IN-8); Eric A. "Rick" Crawford (R-AR-1); Charles J. "Chuck" Fleischmann (R-TN-3); H. Morgan Griffith (R-VA-9); Bill Huizenga (R-MI-4); William R. Keating (D-MA-9); Mike Kelly (R-PA-16); David Schweikert (R-AZ-1); Austin Scott (R-GA-8); Terri A. Sewell (D-AL-7); Daniel Webster (R-FL-11); Frederica S. Wilson (D-FL-24); Steve Womack (R-AR-3); Dina Titus (D-NV-1); Kweisi Mfume (D-MD-7); Mark E. Amodei (R-NV-2); Suzanne Bonamici (D-OR-1); Suzan K. DelBene (D-WA-1); Andy Barr (R-KY-6); Joyce Beatty (D-OH-3); Ami Bera (D-CA-6); Julia Brownley (D-CA-26); Matt Cartwright (D-PA-8); Joaquin Castro (D-TX-20); Tony Cárdenas (D-CA-29); Lois Frankel (D-FL-22); Richard Hudson (R-NC-9); Jared Huffman (D-CA-2); Hakeem S. Jeffries (D-NY-8); David P. Joyce (R-OH-14); Daniel T. Kildee (D-MI-8); Derek Kilmer (D-WA-6); Ann M. Kuster (D-NH-2); Doug LaMalfa (R-CA-1); Grace Meng (D-NY-6); Scott H. Peters (D-CA-50); Raul Ruiz (D-CA-25); Eric Swalwell (D-CA-14); Juan Vargas (D-CA-52); Marc A. Veasey (D-TX-33); Randy K. Weber, Sr. (R-TX-14); Brad R. Wenstrup (R-OH-2); Roger Williams (R-TX-25); Robin L. Kelly (D-IL-2); Jason Smith (R-MO-8); Katherine M. Clark (D-MA-5); Alma S. Adams (D-NC-12); Pete Aguilar (D-CA-33); Rick W. Allen (R-GA-12); Brian Babin (R-TX-36); Donald S. Beyer, Jr. (D-VA-8); Mike Bost (R-IL-12); Brendan F. Boyle (D-PA-2); Earl L. "Buddy" Carter (R-GA-1); Ed Case (D-HI-1); Mark DeSaulnier (D-CA-10); Debbie Dingell (D-MI-6); Tom Emmer (R-MN-6); Ruben Gallego (D-AZ-3); Garret Graves (R-LA-6); Glenn Grothman (R-WI-6); J. French Hill (R-AR-2); Ted Lieu (D-CA-36); Barry Loudermilk (R-GA-11); John R. Moolenaar (R-MI-2); Alexander X. Mooney (R-WV-2); Seth Moulton (D-MA-6); Dan Newhouse (R-WA-4); David Rouzer (R-NC-7); Elise M. Stefanik (R-NY-21); Norma J. Torres (D-CA-35); Bonnie Watson Coleman (D-NJ-12); Bruce Westerman (R-AR-4); Bradley Scott Schneider (D-IL-10); David G. Valadao (R-CA-22); Trent Kelly (R-MS-1); Darin LaHood (R-IL-16); James Comer (R-KY-1); Dwight Evans (D-PA-3); Jodey C. Arrington (R-TX-19); Don Bacon (R-NE-2); Nanette Diaz Barragán (D-CA-44); Jack Bergman (R-MI-1); Lisa Blunt Rochester (D-DE-AL); Salud O. Carbajal (D-CA-24); J. Luis Correa (D-CA-46); Neal P. Dunn (R-FL-2); Adriano Espaillat (D-NY-13); A. Drew Ferguson IV (R-GA-3); Brian K. Fitzpatrick (R-PA-1); Vicente Gonzalez (D-TX-34); Josh Gottheimer (D-NJ-5); Clay Higgins (R-LA-3); Steven Horsford (D-NV-4); Pramila Jayapal (D-WA-7); Mike Johnson (R-LA-4); Ro Khanna (D-CA-17); Raja Krishnamoorthi (D-IL-8); David Kustoff (R-TN-8); Jimmy Panetta (D-CA-19); Jamie Raskin (D-MD-8); John H. Rutherford (R-FL-5); Lloyd Smucker (R-PA-11); Darren Soto (D-FL-9); Ron Estes (R-KS-4); Jimmy Gomez (D-CA-34); John R. Curtis (R-UT-3); Troy Balderson (R-OH-12); Kevin Hern (R-OK-1); Joseph D. Morelle (D-NY-25); Mary Gay Scanlon (D-PA-5); Susan Wild (D-PA-7); Colin Z. Allred (D-TX-32); James R. Baird (R-IN-4); Tim Burchett (R-TN-2); Sean Casten (D-IL-6); Ben Cline (R-VA-6); Angie Craig (D-MN-2); Dan Crenshaw (R-TX-2); Jason Crow (D-CO-6); Sharice Davids (D-KS-3); Madeleine Dean (D-PA-4); Veronica Escobar (D-TX-16); Lizzie Fletcher (D-TX-7); Jesús G. "Chuy" García (D-IL-4); Michael Guest (R-MS-3); Josh Harder (D-CA-9); Jahana Hayes (D-CT-5); Chrissy Houlahan (D-PA-6); Dusty Johnson (R-SD-AL); Susie Lee (D-NV-3); Mike Levin (D-CA-49); Lucy McBath (D-GA-7); Daniel Meuser (R-PA-9); Carol D. Miller (R-WV-1); Joe Neguse (D-CO-2); Ilhan Omar (D-MN-5); Chris Pappas (D-NH-1); Greg Pence (R-IN-6); Katie Porter (D-CA-47); Ayanna Pressley (D-MA-7); Guy Reschenthaler (R-PA-14); John W. Rose (R-TN-6); Kim Schrier (D-WA-8); Mikie Sherrill (D-NJ-11); Elissa Slotkin (D-MI-7); Abigail Davis Spanberger (D-VA-7); Greg Stanton (D-AZ-4); Pete Stauber (R-MN-8); Bryan Steil (R-WI-1); W. Gregory Steube (R-FL-17); Haley M. Stevens (D-MI-11); William R. Timmons IV (R-SC-4); Lori Trahan (D-MA-3); David J. Trone (D-MD-6); Lauren Underwood (D-IL-14); Jefferson Van Drew (R-NJ-2); Jennifer Wexton (D-VA-10); Claudia Tenney (R-NY-24); Gregory F. Murphy (R-NC-3); Mike Garcia (R-CA-27); Ryan K. Zinke (R-MT-1); Jake Auchincloss (D-MA-4); Cliff Bentz (R-OR-2); Stephanie I. Bice (R-OK-5); Kat Cammack (R-FL-3); Byron Donalds (R-FL-19); Pat Fallon (R-TX-4); Randy Feenstra (R-IA-4); Michelle Fischbach (R-MN-7); Scott Fitzgerald (R-WI-5); Scott Franklin (R-FL-18); Andrew R. Garbarino (R-NY-2); Carlos A. Gimenez (R-FL-28); Tony Gonzales (R-TX-23); Marjorie Taylor Greene (R-GA-14); Diana Harshbarger (R-TN-1); Ashley Hinson (R-IA-2); Ronny Jackson (R-TX-13); Sara Jacobs (D-CA-51); Young Kim (R-CA-40); Jake LaTurner (R-KS-2); Teresa Leger Fernandez (D-NM-3); Nancy Mace (R-SC-1); Nicole Malliotakis (R-NY-11); Tracey Mann (R-KS-1); Kathy E. Manning (D-NC-6); Lisa C. McClain (R-MI-9); Mary E. Miller (R-IL-15); Mariannette Miller-Meeks (R-IA-1); Blake D. Moore (R-UT-1); Frank J. Mrvan (D-IN-1); Troy E. Nehls (R-TX-22); Jay Obernolte (R-CA-23); Burgess Owens (R-UT-4); August Pfluger (R-TX-11); Deborah K. Ross (D-NC-2); Maria Elvira Salazar (R-FL-27); Michelle Steel (R-CA-45); Marilyn Strickland (D-WA-10); Ritchie Torres (D-NY-15); Beth Van Duyne (R-TX-24); Nikema Williams (D-GA-5); Julia Letlow (R-LA-5); Troy A. Carter (D-LA-2); Melanie A. Stansbury (D-NM-1); Jake Ellzey (R-TX-6); Shontel M. Brown (D-OH-11); Mike Carey (R-OH-15); Sheila Cherfilus-McCormick (D-FL-20); Mike Flood (R-NE-1); Brad Finstad (R-MN-1); Mary Sattler Peltola (D-AK-AL); Patrick Ryan (D-NY-18); Rudy Yakym III (R-IN-2); Mark Alford (R-MO-4); Becca Balint (D-VT-AL); Aaron Bean (R-FL-4); Nikki Budzinski (D-IL-13); Yadira Caraveo (D-CO-8); Lori Chavez-DeRemer (R-OR-5); Juan Ciscomani (R-AZ-6); Mike Collins (R-GA-10); Jasmine Crockett (D-TX-30); Donald G. Davis (D-NC-1); Monica De La Cruz (R-TX-15); Christopher R. Deluzio (D-PA-17); John S. Duarte (R-CA-13); Chuck Edwards (R-NC-11); Mike Ezell (R-MS-4); Valerie P. Foushee (D-NC-4); Russell Fry (R-SC-7); Robert Garcia (D-CA-42); Marie Gluesenkamp Perez (D-WA-3); Daniel S. Goldman (D-NY-10); Erin Houchin (R-IN-9); Val T. Hoyle (D-OR-4); Wesley Hunt (R-TX-38); Glenn Ivey (D-MD-4); John James (R-MI-10); Jennifer A. Kiggans (R-VA-2); Kevin Kiley (R-CA-3); Greg Landsman (D-OH-1); Nicholas A. Langworthy (R-NY-23); Michael Lawler (R-NY-17); Laurel M. Lee (R-FL-15); Summer L. Lee (D-PA-12); Morgan Luttrell (R-TX-8); Seth Magaziner (D-RI-2); Richard McCormick (R-GA-6); Morgan McGarvey (D-KY-3); Robert Menendez (D-NJ-8); Max L. Miller (R-OH-7); Marcus J. Molinaro (R-NY-19); Nathaniel Moran (R-TX-1); Jared Moskowitz (D-FL-23); Kevin Mullin (D-CA-15); Wiley Nickel (D-NC-13); Zachary Nunn (R-IA-3); Brittany Pettersen (D-CO-7); Delia C. Ramirez (D-IL-3); Andrea Salinas (D-OR-6); Hillary J. Scholten (D-MI-3); Keith Self (R-TX-3); Eric Sorensen (D-IL-17); Dale W. Strong (R-AL-5); Emilia Strong Sykes (D-OH-13); Shri Thanedar (D-MI-13); Jill N. Tokuda (D-HI-2); Derrick Van Orden (R-WI-3); Gabe Vasquez (D-NM-2); Brandon Williams (R-NY-22); Jennifer L. McClellan (D-VA-4); Gabe Amo (D-RI-1); Celeste Maloy (R-UT-2); Sheila Jackson Lee (D-TX-18); Bill Pascrell, Jr. (D-NJ-9); Adam B. Schiff (D-CA-30); Brian Higgins (D-NY-26); Donald M. Payne, Jr. (D-NJ-10); Mike Gallagher (R-WI-8); Kelly Armstrong (R-ND-AL); Andy Kim (D-NJ-3); Jeff Jackson (D-NC-14).

Nay (70): Frank Pallone, Jr. (D-NJ-6); Rosa L. DeLauro (D-CT-3); Maxine Waters (D-CA-43); Robert C. "Bobby" Scott (D-VA-3); Lloyd Doggett (D-TX-37); Robert B. Aderholt (R-AL-4); Grace F. Napolitano (D-CA-31); Janice D. Schakowsky (D-IL-9); Betty McCollum (D-MN-4); Michael C. Burgess (R-TX-26); Mike Rogers (R-AL-3); Linda T. Sánchez (D-CA-38); Gwen Moore (D-WI-4); Henry C. "Hank" Johnson, Jr. (D-GA-4); Doug Lamborn (R-CO-5); Bill Posey (R-FL-8); Scott DesJarlais (R-TN-4); Jeff Duncan (R-SC-3); Paul A. Gosar (R-AZ-9); Andy Harris (R-MD-1); Thomas Massie (R-KY-4); Scott Perry (R-PA-10); Mark Pocan (D-WI-2); Mark Takano (D-CA-39); Ann Wagner (R-MO-2); Gary J. Palmer (R-AL-6); Warren Davidson (R-OH-8); Jim Banks (R-IN-3); Andy Biggs (R-AZ-5); Brian J. Mast (R-FL-21); Ralph Norman (R-SC-5); Debbie Lesko (R-AZ-8); Michael Cloud (R-TX-27); Russ Fulcher (R-ID-1); Sylvia R. Garcia (D-TX-29); Jared F. Golden (D-ME-2); Lance Gooden (R-TX-5); Mark E. Green (R-TN-7); John Joyce (R-PA-13); Alexandria Ocasio-Cortez (D-NY-14); Chip Roy (R-TX-21); Rashida Tlaib (D-MI-12); Michael Waltz (R-FL-6); Dan Bishop (R-NC-8); Thomas P. Tiffany (R-WI-7); Lauren Boebert (R-CO-3); Jamaal Bowman (D-NY-16); Cori Bush (D-MO-1); Jerry L. Carl (R-AL-1); Andrew S. Clyde (R-GA-9); Bob Good (R-VA-5); Barry Moore (R-AL-2); Matthew M. Rosendale, Sr. (R-MT-2); Victoria Spartz (R-IN-5); Josh Brecheen (R-OK-2); Eric Burlison (R-MO-7); Greg Casar (D-TX-35); Elijah Crane (R-AZ-2); Anthony D’Esposito (R-NY-4); Maxwell Frost (D-FL-10); Harriet M. Hageman (R-WY-AL); Jonathan L. Jackson (D-IL-1); Sydney Kamlager-Dove (D-CA-37); Thomas H. Kean, Jr. (R-NJ-7); Nick LaLota (R-NY-1); Anna Paulina Luna (R-FL-13); Cory Mills (R-FL-7); Andrew Ogles (R-TN-5); Ken Buck (R-CO-4); Matt Gaetz (R-FL-1).

Not voting (5): Harold Rogers (R-KY-5); Pete Sessions (R-TX-17); Steve Scalise (R-LA-1); Donald Norcross (D-NJ-1); Dean Phillips (D-MN-3).

Not in office (13): Thomas R. Suozzi (D-NY-3); Timothy M. Kennedy (D-NY-26); Vince Fong (R-CA-20); Michael A. Rulli (R-OH-6); Greg Lopez (R-CO-4); LaMonica McIver (D-NJ-10); Erica Lee Carter (D-TX-18); Tony Wied (R-WI-8); Kevin McCarthy (R-CA-20); Bill Johnson (R-OH-6); David N. Cicilline (D-RI-1); Chris Stewart (R-UT-2); George Santos (R-NY-3).

Summary

Main subject: Amends the Internal Revenue Code on the child tax credit, business deductions and depreciation, taxation of certain residents of Taiwan, tax treatment of disaster-related payments, the low-income housing credit, and information reporting and COVID-related employee retention credit enforcement. Title I, Title II, Title III, Title IV, Title V, Title VI

Its core areas: Refundable portion of the child tax credit; Deductions and depreciation for business research, interest and assets; Taxation of qualified residents of Taiwan and a US-Taiwan tax agreement; Tax exclusion for wildfire and East Palestine derailment payments; Low-income housing tax credit financing rules; Information reporting threshold and COVID-related employee retention credit enforcement.

Unexpected Items: 4 provisions

These provisions fall outside the bill’s main subject or apply narrowly. This describes the text; it is not a judgment.

Different amount for specific places or groups (1)

Exception or delay for a subset (3)

What it does

Written automatically from the official text by Claude Sonnet 5.5, an AI model. Written 2 Oct 2026 and published after the automatic checks, without a person reading it first. Every line names the section it came from.

Sources