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February 27, 2024
Options for Improving the Child Tax Credit Provisions in H.R. 7024, the Tax Relief for American Families and Workers Act of 2024
H.R. 7024, the Tax Relief for American Families and Workers Act of 2024, passed the House on January 31, 2024 and now faces an uncertain fate in the Senate. The…
January 29, 2024
Per-Child Benefit in Wyden-Smith Child Tax Credit Bill Would Discourage Full-Time Work for Families with Multiple Children
…children. (In general, the phase-in rate would be 15 percent times the number of dependent children.) In a recent paper, we (with our coauthors Angela Rachidi and Matt Weidinger) provided the…
January 19, 2024
The Work Incentive and Employment Effects of Eliminating the Child Tax Credit’s Annual Income Requirement
Abstract Senior House and Senate tax committee leaders agreed to a framework for modifying the Child Tax Credit on January 16, 2024. The most consequential reform would eliminate the Child…
July 10, 2023
Reforming the EITC to Reduce Single Parenthood and Ease Work-Family Balance
…earnings of spouses, the tax model produced the significantly higher costs in the current version. The author thanks Max Ghenis, CEO of PolicyEngine, for discovering the error, and Angela Rachidi,…