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March 11, 2024

How Many Forms of “Wage Insurance” Do We Need, Exactly?

One of the most controversial policies included in H. R. 7024, the “Tax Relief for American Families and Workers Act” that passed the House on January 31, is a provision…

March 7, 2024

Growing Congressional Dysfunction Will Worsen Our Fiscal Problems

Few were surprised when deposed House Speaker Kevin McCarthy (R., Calif.) retired in December. While Republican leaders tend to exit quickly after losing committee gavels or leadership posts, the additional departure of other respected senior lawmakers in both parties is damaging…

March 4, 2024

Exploring America’s Social Safety Net And The Political Fights Around It

View the full video here. Our new series, “America’s Safety Net,” is focused on the complex web of programs meant to help Americans in need. Over the coming weeks, we’ll…

February 29, 2024

Recalling Pandemic Lessons on “Self-Certifying” Eligibility

Sometimes what is left unmentioned can be far more important than what is said. A good example is obscure guidance issued last week by the US Department of Labor (DOL) encouraging workforce…

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…

February 9, 2024

Resolving to Learn Lessons from Record Pandemic Fraud

Congress doesn’t make New Year’s resolutions, but if it did, digesting our new report on pandemic fraud would be a good one. Released last week, the new report (“Pandemic Unemployment Fraud in…

February 8, 2024

CTC Expansion Rooted in Desire to Roll Back Work-based Welfare

Modifications to the child tax credit (CTC) are included in H.R. 7024, the Tax Relief for American Families and Workers Act of 2024, which the House of Representatives approved on…

January 29, 2024

Pandemic Unemployment Fraud in Context: Causes, Costs, and Solutions

Key Points The nation’s unemployment benefits system, which was significantly expanded during the COVID-19 pandemic, suffered unprecedented losses to fraud and improper payments.  Official—and still partial—estimates of improper payments approach…

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…

January 17, 2024

Tax Extenders Package Would Cut the Child Tax Credit’s Annual Work Requirement in Half

One of the bills Congress punted to the new year is a package of “tax extenders” normally considered at year’s end when temporary tax laws are about to expire. But the agreement announced yesterday by House Ways and Means Committee Chairman Jason Smith (R-MO)…