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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…

September 15, 2023

Putting This Year’s Poverty Numbers in Context

On Tuesday, the Census Bureau released its latest income and poverty estimates covering calendar year 2022, including two assessments of poverty in America. One, called the Official Poverty Measure (OPM),…

December 9, 2022

“Automatic Stimulus”: How It Would Have Increased the Record Unemployment Benefits Paid During the Great Recession and Pandemic

Key Points During the pandemic, a series of temporary federal programs that operated from March 2020 until September 2021 provided record unemployment benefit expansions. While those temporary programs followed the…

September 21, 2022

Lessons from the Unprecedented Fraud and Abuse of the Unemployment Benefits System During the Pandemic

Chairman DeSaulnier, Ranking Member Allen, and other members of the Subcommittee on Health, Employment, Labor, and Pensions, thank you for inviting me to testify at this morning’s hearing examining the…

July 2, 2021

Addressing the Shortcomings of the Supplemental Poverty Measure

Key Points The Supplemental Poverty Measure (SPM) partly improves on the Official Poverty Measure but still suffers from several shortcomings that limit its usefulness as an effective poverty measure. The…