Skip to main content

Research Archive

Welcome to Our Research Archive

Search and filter by content type, issue area, author, and keyword

February 7, 2024

Child Tax Credit Bill Would Increase Marriage Penalties for Working Single Mothers

…apply the proposed $1,800 maximum refundable CTC. The per-child refundable CTC is 45 percent of earned income above $2,500 before phasing out as the non-refundable CTC phases in. We apply…

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 29, 2024

Let’s Not Turn the Child Tax Credit Into Welfare

…the maximum per-child benefit would be pegged to inflation, allowing it to rise above $2,000 in future years. A heated debate over these changes has quickly emerged. Democrats have emphasized…

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…

January 12, 2024

Congress Shouldn’t Expand Welfare in Return for Corporate Tax Cuts

maximum benefit. Adopting the 2021 maximum credit amounts of up to $3,600 would cost upwards of $80 billion per year. Modest reforms to the Child Tax Credit that support working families could…

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…

October 31, 2023

Lawmakers Continue Trying to Revive Pandemic-Style Benefits

…unemployed. Except during the Great Recession and the pandemic, states have always contributed 50 percent to EB costs. The proposal would increase EB benefits from a current maximum of 20…

October 25, 2023

Dispelling Myths About The Child Tax Credit

…typical household today pays on average $709 more per month due to inflation than two years ago — far exceeding the maximum CTC for two children of $600 per month temporarily paid then. Even…

October 11, 2023

CHANGING THE OFFICIAL POVERTY MEASURE WOULD HELP RICH STATES AND HURT POOR STATES

…example, the maximum income a family of four could have and still receive SNAP is currently just under $41,000 in every state except Alaska and Hawaii. The SNAP eligibility threshold…

October 5, 2023

Changing the Official Poverty Measure Would Help Rich States and Hurt Poor States

…Part D subsidies. For example, the maximum income a family of four could have and still receive SNAP is currently just under $41,000 in every state except Alaska and Hawaii….