The government plans to raise the threshold for exemption from seizure for the Earned Income Tax Credit (EITC) and Child Tax Credit from the current 1.85 million won to 2.5 million won in order to strengthen income support for low-income households.

Currently, under the National Tax Collection Act, the threshold for small-scale property exempt from seizure was adjusted to 2.5 million won in 2023 to reflect the minimum cost of living. However, the standard for the EITC and Child Tax Credit remained at the previous 1.85 million won, causing ongoing practical confusion and public inconvenience.

Accordingly, the government decided to amend the enforcement decree of the Restriction of Special Local Taxation Act to align the amount protected from seizure among the tax credit refunds to 2.5 million won, the same level as the National Tax Collection Act.

The adjustment was driven by criticism that allowing a portion of the credits—whose purpose is to provide basic livelihood support—to be subject to seizure contradicts the policy's intent.

The proposed amendment to the enforcement decree aims to be implemented in the first half of 2026, with the specific application date and detailed criteria to be confirmed through future legislative amendment procedures. Once the system is fully revised, it is expected to enhance the protection of recipients' minimum living expenses and reduce administrative confusion.

[※ This article explains the government's promotion of system improvements and the proposed amendment to the enforcement decree. The actual application date and detailed criteria may change depending on the results of future legislative amendments. As individual applicability may vary depending on circumstances, please refer to official announcements from relevant authorities for accurate information.]