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August 28, 2024

Some Context Behind JD Vance’s Child Tax Credit Comments

Recently, GOP Vice Presidential nominee JD Vance said on Face the Nation “We should expand the child tax credit… I’d love to see a child tax credit that’s $5,000 per…

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 29, 2024

Per-Child Benefit in Wyden-Smith Child Tax Credit Bill Would Discourage Full-Time Work for Families with Multiple Children

…children. (In general, the phase-in rate would be 15 percent times the number of dependent children.) In a recent paper, we (with our coauthors Angela Rachidi and Matt Weidinger) provided 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…

July 10, 2023

Reforming the EITC to Reduce Single Parenthood and Ease Work-Family Balance

…earnings of spouses, the tax model produced the significantly higher costs in the current version. The author thanks Max Ghenis, CEO of PolicyEngine, for discovering the error, and Angela Rachidi,…