The Senate Budget Committee’s proposal not only seeks to expand the enhanced credits beyond one year, as expected, it also extends who’s covered—and removes all tax liability for those checks.

The current version of the child tax credit has families collecting as much as $2,000 per child under the age of 17, of which $1,400 is refundable.

The proposal makes the extra payments that were passed in March as part of the American Rescue Plan permanent, with some expansions. (A second round of checks for the 2021 expansion started getting mailed out to eligible families this week.)

The proposal would permanently increase the child tax credit amount to $3,600 for children under the age of 6, and $3,000 for children between the ages of 6 and 17. It also seeks a $500 credit for children who are 18 years old, as well as dependents between the ages of 19 and 24.

The money would be paid both in installments and as a lump sum.

Currently, more than 30 million households are receiving child tax credit payments from the IRS. Single filers whose modified adjusted gross income is less than $75,000 per year and couples filing jointly earning $150,000 or less per year can qualify for the full child tax credit for each of their dependents. Households earning above those levels last year will gradually see their payments phase out.

About 40% of the families who received the first 2021 advance payment used it to pay down debt, according to the U.S. Census Bureau. Nearly a third of households reported they put the money into savings, and 27% reported mostly spending it.