The main purpose of this legislation is to change the rules regarding the refundable child tax credit, which is a financial benefit for families with children. The objective is to make it easier for low-income working families to qualify for this tax credit, thereby providing them with more financial support. One of the key provisions of this legislation is the modification of the earned income threshold for the refundable child tax credit. Specifically, it lowers the minimum amount of earned income required to qualify for the credit from $3,000 to just .