End Child Poverty Act

This bill replaces the earned income tax credit and the child tax credit with a universal child assistance program. The program establishes a set monthly assistance payment for each child of a taxpayer less than 19 years of age.

The bill establishes an Office of Universal Child Assistance in the Social Security Administration for purposes of administering the assistance program.

The bill also allows a $600 refundable tax credit for adult dependents and certain family members.