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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
…raising children. But H.R. 7024’s child tax credit provisions provide 91 percent of the benefits to families with no income tax liability, belying the “tax relief” marketing proponents often claim….
February 7, 2024
Solving Benefit Cliffs in SNAP
…that the household does not include an elderly or disabled member. It also assumes that a households’ shelter costs accord with Fair Market Rents established by the US Department of…
February 6, 2024
Research by a Top Biden Administration Economist Reinforces the Importance of Work Incentives in the Child Tax Credit and the Safety Net
…single mothers markedly over the past 30 years. (In that regard, you really should look at Bastian’s Figure 2, which shows the employment rate of single mothers jumping about 14…
January 31, 2024
The Wyden-Smith Child Tax Credit and Work: Responding to Critics
…to considering a simple two-period model given that the existing CTC was not implemented until 2018 and COVID-19 caused major labor market disruptions beginning in 2020.) Empirically, whether the look-back…
January 19, 2024
The Work Incentive and Employment Effects of Eliminating the Child Tax Credit’s Annual Income Requirement
…We also discuss how the reform would affect the incentive to work more or fewer hours. We conclude that this reform would have important impacts on the labor market that…
January 17, 2024
Tax Extenders Package Would Cut the Child Tax Credit’s Annual Work Requirement in Half
…qualify for the CTC, which will be based on their 2023 earnings. But the agreement announced yesterday—which the Ways and Means Committee may mark up as soon as Friday—would allow parents to instead use earnings in either of the last two years to claim the…
January 11, 2024
Tax Credit Nation — Politicians Are Casting New Spending As ‘Tax Cuts,’ Hiding Their True Cost
…played an important role in recent American social policy, including by offering incentives for work over welfare. But just because new and expanded credits may be falsely marketed as “tax cuts”…
January 10, 2024
Even Congress’s “Tax Extenders” Are About More Benefits
…marketing. Perhaps it was inevitable that proposals to revive the 2021 CTC expansion would someday find their way into a tax extenders package. But that should only heighten concerns that…
January 9, 2024
Post-Pandemic Recovery for America’s Prime Age Labor Force: A Tale of Two Sexes
…market performance measures. Many more prime age Americans were in the labor force and paid jobs in 2023 than in 2019, the last pre-pandemic year (2.4 million and 3.1 million…
December 8, 2023
Room for Compromise on the Hot Foods Act
…markedly worse health than the rest of Americans, suggesting that more could be done to promote healthy living among SNAP recipients. Policymakers have long debated whether SNAP should cover certain…