In August 2026 the Department of Treasury issued a Notice of Proposed Rulemaking (NPRM) that would restrict eligibility for the refunded portions of the Adoption Tax Credit (ATC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC), and Earned Income Tax Credit (EITC). On October 5, 2026 189 organizations signed onto a comment led by Children Thrive Action Network, UnidosUS, and Protecting Immigrant Families Coalition. The letter details the harm of the proposed rule, the disproportionate harm to children in low-income families, and added administrative complexity for implementation.