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April 17, 2024
Fiscal Sanity Please, Senators
The Wyden-Smith tax bill, which combines an expanded child tax credit (CTC) with a variety of business tax breaks, has been in limbo in the Senate for the past three…
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…
January 29, 2024
Per-Child Benefit in Wyden-Smith Child Tax Credit Bill Would Discourage Full-Time Work for Families with Multiple Children
The Wyden-Smith proposed tax legislation would make four changes to the Child Tax Credit (CTC). First, it would increase the cap on the refundable portion of the CTC, eventually to the same…
August 14, 2023
Tracking Plans to Make Pandemic Benefit Expansions Permanent
In 2008, former White House Chief of Staff and Chicago Mayor Rahm Emanuel famously said what has come to be known as Rahm’s rule: “You never want a serious crisis to go to…
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…
May 4, 2023
Work Is Essential to the American Dream
Work is one of the foundations of American life. Almost always, being employed and earning income gives individuals the opportunity, responsibility, and community they need to flourish. The broader importance…