Welcome to Our Research Archive
Search and filter by content type, issue area, author, and keyword
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 returned to its pre-pandemic form, phasing-in at 15 percent of earnings beyond $2,500, up to a maximum of $1,600 in a refundable CTC per child…