Welcome to Our Research Archive
Search and filter by content type, issue area, author, and keyword
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…
January 17, 2024
Tax Extenders Package Would Cut the Child Tax Credit’s Annual Work Requirement in Half
One of the bills Congress punted to the new year is a package of “tax extenders” normally considered at year’s end when temporary tax laws are about to expire. But the agreement announced yesterday by House Ways and Means Committee Chairman Jason Smith (R-MO)…