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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 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…

August 9, 2023

The CTC Work Incentive Works

The expiration of the American Rescue Plan Act at the end of 2021 brought with it the end of the fully refundable Child Tax Credit (CTC). The CTC has since…

July 17, 2023

Testimony: The Child Tax Credit: 25 Years Later

Chairman Bennet, Ranking Member Thune, and subcommittee members, thank you for the opportunity to testify. My name is Angela Rachidi and I am a Senior Fellow on poverty and opportunity…