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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 raising children. The CTC of today, however, differs starkly from its pre-pandemic structure. Many economists, including Kevin Corinth, think that the post-pandemic changes were a step…
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 at least $42,000 will pay about $950 more in (inflation-adjusted) federal income taxes than they paid in 2018 — when the Tax Cuts and Jobs…
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 make important changes to the child tax credit (CTC) if enacted. The legislation would increase CTC payments for families with lower earnings, apply a one-year…
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 increase the rate at which the refundable portion of the credit phases in, from the current 15% rate applied to all families to 15% times…
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 bill is intended to offer something for both Republicans and Democrats—business tax cuts and an expansion of the Child Tax Credit (CTC). But this bargain—which…
February 22, 2024
The Workforce/Middle-Income Housing Tax Credit
A recording of the event will be uploaded soon. Event Summary Congress is considering expanding the Low-Income Housing Tax Credit (LIHTC) and creating a new Workforce or Middle-Income Housing Tax Credit (MIHTC). In response, the AEI Housing Center gathered leading housing experts to discuss the LIHTC’s poor record and propose more effective market solutions. In…
February 14, 2024
Debate: The Future of Family Policy
A new bill is making its way through Congress, aiming to expand the existing Child Tax Credit (CTC) policy. As part of a Dispatch debate series, associate editor Luis Parrales moderates a debate between Kevin Corinth of the American Enterprise Institute and Patrick T. Brown of the Ethics and Public Policy Center on the merits of the proposal. What are the tradeoffs of a work requirement? Should…
February 7, 2024
Child Tax Credit Bill Would Increase Marriage Penalties for Working Single Mothers
H.R. 7024, the Tax Relief for American Families and Workers Act of 2024, was passed by the House last week and is now moving to the Senate for consideration. The bill would change the Child Tax Credit (CTC) in several ways. The two most contentious changes are a one-year lookback for the refundable portion of…
January 31, 2024
The Wyden-Smith Child Tax Credit and Work: Responding to Critics
The Wyden-Smith tax bill under consideration in the House has rekindled a debate about the Child Tax Credit (CTC) and work incentives. We, along with our colleagues, Angela Rachidi and Matt Weidinger, recently released an analysis of the incentives built into one overlooked feature of the CTC reforms proposed in the bill—the so-called “look-back” provision….