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March 28, 2024
An Early Look at the Child Tax Credit Changes in the Tax Relief for American Families and Workers Act of 2024
…providing corporate tax relief, the legislation would change the CTC in four ways. First, the maximum CTC benefit would be indexed to inflation. Second, the maximum refundable credit would increase…
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, we recommend several improvements to its CTC provisions, including provisions to retain and provisions to drop. Provisions to Retain Increase the Maximum CTC to Account for the Rising…
January 29, 2024
Per-Child Benefit in Wyden-Smith Child Tax Credit Bill Would Discourage Full-Time Work for Families with Multiple Children
…amount as the maximum non-refundable CTC. Second, it would begin indexing the maximum non-refundable CTC with inflation. Third, it would apply a one-year lookback for qualifying for the refundable portion…
January 19, 2024
The Work Incentive and Employment Effects of Eliminating the Child Tax Credit’s Annual Income Requirement
…Tax Credit’s annual income requirement by allowing individuals to calculate their eligibility using their current or prior year’s income, whichever year maximizes the family’s benefit. We show that for the…
November 14, 2023
Did Child Poverty Really Increase Last Year?
In 2021, Democrats succeeded in temporarily expanding the child tax credit (CTC) as part of President Biden’s American Rescue Plan. Previously, the maximum CTC of $2,000 per child was available only…
July 10, 2023
Reforming the EITC to Reduce Single Parenthood and Ease Work-Family Balance
…would follow the current-policy schedule for a married couple with three or more children, even for parents who only have one or two children, up to the maximum EITC amount…