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February 4, 2025

The Family First Act Would Expand Net Income Tax Refunds to Higher Income Families

Some pro-family conservatives are rallying around Rep. Blake Moore’s (R-UT) Family First Act. Relative to a clean extension of the Tax Cuts and Jobs Act, the bill would cost an additional $575 billion over the…

October 18, 2024

Pro-Marriage Conservatives Should Reject a Per-Child Phase-In of the Child Tax Credit

Earlier this week, scholars from the Ethics and Public Policy Center, the Niskanen Center, and other right-of-center organizations issued a memo calling for pro-family tax reforms during the upcoming debate over the…

September 19, 2024

Government benefit programs already do a lot to help low income families

Politicians, policy analysts, and advocates have proposed increasing the generosity of the Child Tax Credit (CTC), as a means of providing more resources to low-income families with children. Before deciding…

August 30, 2024

Harris’s Child Tax Credit Plan Punishes Working Families

Vice President Kamala Harris recently announced an economic plan for her presidential campaign. A centerpiece is the transformation of the Child Tax Credit (CTC) into a child allowance. If it…

August 24, 2024

Harris’s Child Tax Credit Proposal Could Backfire, Perpetuating Poverty

A centerpiece of Vice President Harris’ newly released economic plan is a revamped Child Tax Credit, which would send families $6,000 for each newborn and up to $3,600 for older…

April 9, 2024

The Child Tax Credit: My Long-Read Q&A with Kevin Corinth

The Child Tax Credit is a tax benefit available to many American families for the purpose of reducing their federal income tax liability. It’s specifically designed to help offset the cost of…

April 8, 2024

The $1,000 Tax Hike on Middle-Class Families

When Americans file their taxes in the coming weeks, one group will be singled out for a tax hike: middle-class families with children. This April, a family with three children making…

March 28, 2024

An Early Look at the Child Tax Credit Changes in the Tax Relief for American Families and Workers Act of 2024

Abstract The Tax Relief for American Families and Workers Act of 2024, which the US House of Representatives passed on January 31, 2024, and the Senate is now considering, would…

March 4, 2024

Social conservatives who care about marriage should think twice about a “per-child” refundable Child Tax Credit

The United States Senate is currently debating H.R. 7024, a House-passed bill that would modify the Child Tax Credit (CTC) in several ways. One of the most consequential changes would…

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…