Allows low-income and middle-income workers to recover some or all of the sales tax they pay as a way to increase their economic security.

Provides a sales and use tax exemption, in the form of a remittance, to low-income and middle-income working families.

Requires the working families' tax credit to be approved and funded before a person can claim the exemption during a fiscal period, and if authorization and funding is not provided, the employment security department is under no liability for benefit payment or program operation.

Requires the employment security department to: (1) Use an individuals' most recent federal tax filing to process the exemption remittance;

(2) Review the application and determine eligibility for the credit based on the individuals' most recent federal tax filing;

(3) Provide applicants an option for a monthly remittance;

(4) Begin rule making, public outreach and education efforts, and preliminary planning in advance of the beginning of benefit payments; and

(5) Administer the working families' tax credit.