The End Child Poverty Act creates a new monthly cash payment program for children in the United States. Starting in 2026, every child under 19 who is a U.S. citizen, national, or qualified immigrant would automatically receive a monthly payment. The payment amount is calculated based on the federal poverty line—specifically, it equals one-twelfth of the difference between the poverty guideline for a two-person household and a single person household. For example, if that difference is around $9,000 annually, each child would receive roughly $750 per month.

The program would be run by the Social Security Administration through a new Office of Universal Child Assistance. Families wouldn't need to apply separately if they already have a Social Security number for their child, though they can opt out if they choose. The government would automatically identify eligible children through tax records and treat them as enrolled unless they decline. The payments wouldn't count as income for tax purposes or affect eligibility for other government benefits like food assistance or housing programs.

The bill also makes changes to the tax code. It eliminates the current Child Tax Credit (a tax break for families with children) starting in 2026 and replaces it with two new tax credits: one for adults over 18 with dependents over 18, and another for adults ages 19-64. These tax credits phase out for higher-income earners. Essentially, the bill shifts from a tax-based approach to helping families with children toward direct monthly cash payments to children themselves, while also providing some tax relief to working-age adults.