Child tax credit (United States)

1091:, expanded the child tax credit by allowing qualifying families to offset, for the 2021 tax year, $ 3,000 per child up to age 17 and $ 3,600 per child under age 6. The size of the benefit gradually diminished for single filers earning more than $ 75,000 per year, heads of households earning more than $ 112,500 per year, and married couples filing jointly making more than $ 150,000 a year. Additionally, it made the credit fully refundable, and half of the benefit was sent out to eligible households as monthly payments (i.e. it was delivered as 6 monthly payments + one lump-sum payment for the remaining half of the benefit). Full refundability made the full value of the credit available to lower-income families, who previously tended to receive little or no benefit. 579: 565: 1290:

erroneously claim the credits. Much of the complexity that leads to errors stems from claims involving qualifying children. This is because of the intricacy of the rules regarding who can claim a child in instances of divorce, separation, and three-generation families. The complexity of these rules increases compliance burden for taxpayers and administrative costs for the IRS...Our analysis of EITC and ACTC eligibility rules found that the qualifying child relationship rules are difficult to understand. In addition, the definition of key eligibility requirements is different between the two credits. This can cause confusion for taxpayers when trying to determine which credit(s) they are eligible to claim.

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one qualifying child and a tax liability of $ 100, then they can use $ 100 of the CTC to reduce their tax liability to $ 0 and then claim the full $ 1,400 ACTC (which will be refunded to them) for a total benefit of $ 1,500. Note, however, that the sum of the ACTC and CTC cannot exceed the maximum credit of $ 2,000. For instance, a taxpayer with one qualifying child and an $ 800 tax liability can use $ 800 of the CTC to reduce their tax liability to $ 0, but can only claim $ 1,200 of the ACTC (which will be refunded to them), for the maximum allowable benefit of $ 2,000.

1303:, i.e. a social benefit administered through the tax code. Accordingly, it is delivered as most tax breaks are: as a reduction in the amount of taxes a taxpayer owes to the government or, for the refundable portion, as a lump-sum payment delivered at the end of the tax year (the temporary expansion of the CTC for the year 2021, however, allowed beneficiaries to receive half of the CTC as a series of six monthly payments, with the other half delivered as a lump-sum payment at the end of 2021). A number of scholars and political commentators have argued that a monthly 51: 1066: 1322:(IRS) inability to deliver benefits to all eligible households, particularly low-income households. This became especially acute during the temporary expansion of the CTC in 2021, which made the lowest income families eligible for the full benefit for the first time (prior to the change, the CTC had an income threshold and phase-in, so administrative problems affecting low-income families were less substantial for the simple reason that many low-income families were ineligible for the benefit). To determine eligibility, the IRS uses taxpayers' 1256: 1163: 453: 702:

individual for whom the taxpayer can claim a dependency exemption and who is the taxpayer's son or daughter (or descendant of either), stepson or stepdaughter (or descendant of either), or eligible foster child. For unmarried couples or married couples filing separately, a qualifying child will be treated as such for the purpose of the CTC for the taxpayer who is the child's parent, or if not a parent, the taxpayer with the highest adjusted gross income (AGI) for the taxable year in accordance with 26 U.S.C. Sec. 152(c)(4)(A).

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eligible for .15($ 8,000–$ 2,500)=$ 825 of the ACTC. Notice that the income range of the phase-in increases with the number of qualifying children: a taxpayer making $ 30,000, for instance, could claim the full ACTC if they have one child (since .15($ 30,000 – $ 2,500) = $ 4,125 is greater than the maximum allowable $ 1,400 for one child) but could not claim the full credit if they have three children (since .15($ 30,000 – $ 2,500) = $ 4,125 is less than the maximum allowable $ 1,400 x 3 = $ 4,200 for three children).

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benefit for married couples was intended to act as a "marriage bonus"); the benefit would be paid out monthly (i.e. $ 500 per month for single parents and $ 1,000 per month for married couples). It would have had a larger income threshold than the CTC, requiring parents to make at least $ 7,540 in income (the equivalent of 20 hours of work per week at the federal minimum wage of $ 7.25 per hour) to claim the credit; it would have no income phase-out. Children would need to possess a

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on the 2021 expanded CTC determined that the additional benefits decreased food insufficiency by about 25%. Evidence on cash transfers, like the refundable portion of the CTC, shows that children in families receiving them have improved math and reading test scores, a higher likelihood of high school graduation, and a 1–2% increase in earnings in adulthood; they also lead to "persistent" increases in parents' earned income. Evidence on the

1187:, introduced the Family Security Act 2.0 (FSA 2.0), a modification of Romney's earlier plan. Like his earlier plan, the FSA 2.0 would substantially raise the child benefit relative to the existing child tax credit. However, the FSA 2.0 includes a $ 10,000 income phase-in (i.e. a family must make at least $ 10,000 to qualify for the full benefit) and retains the substantial reductions to the 379:. Research indicates that cash transfers to families, like the refundable portion of the CTC, lead to improved math and reading test scores, a higher likelihood of high school graduation, higher college attendance, and long-term increases in income for both parents and children. Studies have also determined that the CTC increases labor force participation among low-income parents. 785:

increased the credit value and eliminated the phase-in, would lead to modest negative employment effects relative to the prior CTC (while still having substantial anti-poverty effects), empirical research has indicated that, in the six month period that monthly CTC payments were distributed, effects on employment and labor force participation were minimal.

1029:. The child benefit under Romney's plan would be larger than that of the ARP (except for very large families, who would have their benefit capped under Romney's plan) and would substantially reduce child poverty, though to a lesser extent than the ARP because Romney's plan would be financed in part by substantially reducing the 1021:

in the American Family Plan and instituted by the ARP, the benefit would be delivered as monthly payments; additionally, it would also allow families to begin claiming the benefit four months before the expected birth date of their child. Unlike the Democratic proposals, Romney's plan would have the benefit administered by the

515:). The maximum credit a taxpayer can receive is thus equal to the number of qualifying children multiplied by $ 2,000 (e.g. a family with 3 qualifying children is eligible for $ 2,000 x 3 = $ 6,000 in tax relief). The credit begins to phase out at a rate of $ 50 for every $ 1,000 in additional income over $ 200,000 for 364:, it was temporarily raised to $ 3,600 per child under the age of 6 and $ 3,000 per child between the ages of 6 and 17; it was also made fully-refundable and half was paid out as monthly benefits. This reverted back to the previous in 2022. The CTC is scheduled to revert to a $ 1,000 credit after 2025. 1272:

is sent to all families. In the United States, by contrast, the CTC has a complicated structure: it includes an income threshold, a phase-in formula, a separate phase-out formula, and mixes reduction of tax liability with direct payments. The 2021 expansion scrapped the income threshold and phase-in,

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Before 2018, the full CTC was only available to single parents making less than $ 75,000 and families making less than $ 110,000 per year. The TCJA significantly increased these income thresholds to $ 200,000 for single parents and $ 400,000 for married couples filing jointly. Above these limits, the

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and the child and dependent care tax credit—each with its own set of eligibility rules—and may find it difficult to understand how these programs interact with each other or even which programs they are eligible for. The large number of tax benefits also makes tax forms long and confusing. According

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released his "Family Security Act", a proposal to provide families with a yearly benefit of $ 3,000 per child ages 6–16 and $ 4,200 per child ages 0–5, with a maximum allowable benefit of $ 15,000 and the same phaseout structure as the CTC under the TCJA. Like the child tax credit expansion proposed

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control, the bill failed to advance. Bennet and Brown re-introduced a modified version of the bill in 2019, this time garnering 39 co-sponsors in the Senate and 186 in the House (all Democrats), but it again failed to advance in the Republican-controlled Senate. The proposal did ultimately influence

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Research indicates that income from the CTC and EITC leads to improved educational outcomes for young children in low-income households and is associated with decreased child behavioral problems and significant increases in college attendance among high school seniors in low-income families. Studies

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reduced child poverty by an additional 26%, and would have decreased child poverty by 40% had all eligible households claimed the credit; the same group found that in the first month after the expansion of the CTC expired, child poverty rose from 12.1% to 17%, a 41% increase representing 3.7 million

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proposed the American Family Act (AFA). The bill would have increased the child tax credit's refundable portion to $ 3,600 per child under age six and to $ 3,000 per child age six to 16, eliminated the income threshold and phase-in (opening up the credit to the lowest-income families), and made the

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The child tax credit is available to taxpayers who have a "qualifying child." A person is a "qualifying child" if they are under the age of 17 (or, in 2021, under the age of 18) at the end of the taxable year and meets the requirements of 26 U.S.C. Sec. 152(c). In general, a qualifying child is any

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Families receiving less than the non-refundable $ 1,000 child tax credit will be eligible for the $ 1,000 refundable additional child tax credit (ACTC). The ACTC has a refundability threshold of $ 3,000 (i.e. families must make at least $ 3,000 to claim the credit) and phases in at a rate of 15% of

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enables taxpayers to subtract the amount of the credit from their tax liability. In the United States, to calculate taxes owed, a taxpayer first subtracts certain "adjustments" (a particular set of deductions like contributions to certain retirement accounts and student loan interest payments) from

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The 2019 bill would also have reduced the age of eligibility from 18 to 16, removed the requirement added by the Tax Cuts and Jobs Act of 2017 that dependents have a Social Security number to qualify for the CTC (which made non-citizen children ineligible) and raised the phase-out income threshold

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introduced a related proposal called the "Parent Tax Credit" (PTC). The PTC would have been a new, refundable tax credit of $ 6,000 annually for single parents with at least one child under the age 13 and $ 12,000 annually for married couples with at least one child under the age of 13 (the larger

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Taxpayers whose incomes are too low to claim the full $ 2,000 credit (i.e. they have tax liabilities below $ 2,000) are eligible for the additional child tax credit (ACTC), a phased-in $ 1,400 ($ 1,600 starting 2023) refundable tax credit with similar qualifications. For example, if a taxpayer has

1468:, i.e. more of the credit is made available to taxpayers as their income increases, up to the maximum credit amount. The current CTC phases in at 15%, meaning that for every $ 100 of income above the refundability threshold the taxpayer becomes eligible for $ 15 more of the refundable credit. See 615:

with incomes below $ 150,000. The credit phases down to a $ 2,000 credit (the value of the TCJA CTC) above these income levels, remains at $ 2,000 until income reaches $ 200,000 for single filers and unmarried heads of households or $ 400,000 for married joint filers, and then phases down to $ 0.

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is required to begin taking the credit. The ACTC is calculated only on amount of earned income above $ 2,500. It phases in above $ 2,500, at a rate of 15%, up to the maximum-allowable $ 1,400 per child. For example, a taxpayer who makes $ 8,000 in earned income and has one qualifying child is

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The child tax credit has been criticized for excluding low income-families—who are in most desperate need of financial assistance and who reap the largest relative gain in income from the benefit—from obtaining the full benefit or even any of the benefit. Under the current CTC, very low-income

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A study of the labor effects of the CTC from 2001 to 2016, which included a phase-in, determined that the CTC increased labor force participation by 9.6 percentage points among low-income parents of older children. While some economic models predicted that the 2021 expansion of the CTC, which

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ligibility rules for refundable credits are complex and lead to high improper payment rates...ules differ by credit and are complex because they must address complicated family relationships and residency arrangements to determine eligibility...The complexity of the rules causes taxpayers to

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Excluding the poorest families from the full benefit substantially reduces the poverty alleviation effects of the CTC: the Jain Family Institute, for instance, estimates that making the child tax credit fully refundable—without any change to benefit levels—would reduce child poverty by 19%.

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The ARP also made the credit fully refundable (i.e. it eliminated the income threshold and phase-in, making the credit fully available to people with very low incomes) and offered the option of receiving half of the credit as advance monthly payments, with the other half received as a

603:. The ARP increased the credit to $ 3,600 per child under the age of 6 and $ 3,000 per child between the ages of 6 and 17 (note that it increased the maximum age for an eligible child from 16 to 17). More specifically, it increased the tax credit to $ 3,600/$ 3,000 per child for 690: 860:

It made the credit refundable for families irrespective of size using the earned income formula (10% of a taxpayer’s earned income in excess of $ 10,000, up to the maximum amount of the credit for that tax year, and scheduled to increase to 15% for tax years 2005 through

386:. Initially a small $ 500 per child nonrefundable credit, it was progressively made larger and extended to more taxpayers through subsequent legislation. In particular, it was temporarily raised to $ 1,000 per child and made refundable, subject to a phase-in, by the 1128:

for one year. Significantly, it would also make the full-refundability of the CTC permanent (i.e. it would permanently eliminate the earned income threshold and phase-in, so that low-income families can access the full value of the credit). The bill stalled in the

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in collaboration with Propel, a technology firm, found that most families used the monthly CTC payments to pay for basic needs like food, rent, school supplies, utilities, and clothing, as well as to reduce personal debt. A survey by the

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but has a more complicated phase-out structure: it first phases down to a $ 2,000 plateau and then at higher incomes phases down to $ 0; the phase-out structure also differs depending on the number of qualifying children (see chart).

3939: 1382:(HHS), more than one in six people in poverty do not have internet access in their home)—precisely the group that is most likely not to file and the group that reaps the greatest relative gain in income from the refundable CTC. 2332: 1674: 1438:

if it "can be used to generate a federal tax refund larger than the amount of tax paid". In other words, if the value of a refundable tax credit is larger than the amount of tax owed, the taxpayer receives the difference as a

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to create a more accessible website). Critics also noted that relying on non-filers to sign up online fails to accommodate people without access to the internet, which especially impacts low-income people (according to the

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Center on Poverty and Social Policy, over 50% of black and Hispanic children are in families with incomes too low to receive the full benefit and nearly 1-in-5 black children are in families with incomes too low to receive

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and low-income families with incomes above $ 2,500 are subjected to a 15% phase-in. As a result, about one-in-five families with eligible children have incomes too low to receive the full credit. Furthermore, according to

1817: 895:(JGTRRA) increased the size of the CTC to $ 1,000 for 2003 and 2004 (under EGTRRA, the credit would not have reached $ 1,000 until 2010). The Working Families Tax Relief Act of 2004 extended this amount through 2010. The 2365: 806:

credit intended to provide tax relief to middle- and upper-middle-income families. The credit phased out for higher earners at a rate of $ 50 for every $ 1,000 in additional income over $ 110,000 for taxpayers filing as

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for more information on income tax brackets). Finally, they subtract any tax credits they are eligible for from their tax liability to determine the amount of tax that they owe. This is summarized by the equation below:

1464:, is the minimum amount of income a taxpayer must make to qualify for the refundable portion of the credit. Under the CTC's current structure, that threshold is $ 2,500. Above the refundability threshold, the credit 896: 3199: 4483: 4182: 2822: 753:

children. Additionally, changes to official poverty statistics understate the poverty alleviation effects of the child tax credit: the CTC does not raise the incomes of many poor families above the

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Shaefer, H. Luke; Collyer, Sophie; Duncan, Greg; Edin, Kathryn; Garfinkel, Irwin; Harris, David; Smeeding, Timothy M.; Waldfogel, Jane; Wimer, Christopher; Yoshikawa, Hirokazu (February 1, 2018).

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reduced child poverty by an additional 26%, and would have decreased child poverty by an additional 40% had all eligible households claimed the credit. The expansion also substantially reduced

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compared to the 2017 version of the bill (which would have lowered the phase-out income threshold, as well as increased the rate the credit phases out, compared to the CTC instituted by the

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A number of significant changes were made to the child tax credit by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), a signature piece of tax legislation during the

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The proposed inclusion of an expanded CTC in the American Rescue Plan Act (ARP) also spurred the creation of several alternative child benefit proposals. In February 2021, shortly after

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Comparison of the CTC proposed by the American Family Act of 2019 and the CTC under the Tax and Jobs Act of 2017 for a married couple filing jointly (depicts amount of credit per child)

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Though the child tax credit has long enjoyed bipartisan backing, GOP lawmakers have been wary of making it fully refundable because they claim it could discourage parents from working.

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that allows expedited passage of certain budgetary legislation, often necessitates placing time limits on budget policies, even if legislators hope they will be made permanent).

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Reducing food insufficiency, along with ensuring people have sufficient food for themselves, has also been found to reduce the incidence of severe mental distress among parents.

1373:)—all administrative burdens that make completing the online form more difficult, particularly for low-income families. (The Biden White House collaborated later that year with 624:

when filing taxes in early 2022. Full refundability made the full value of the credit available to lower-income families, who previously tended to receive little or no benefit.

3303: 3608: 1531:(IRS) faced a number of administrative difficulties when determining eligibility for the CTC, which reduced the number of low-income households who received the credit. See 4544: 3397: 1045:(which primarily benefits wealthy households and has a negligible effect on child poverty) and the head of household tax filing status to raise revenue for the benefit. 3457: 3768: 3191: 4473: 4116: 3576: 1333:

The IRS attempted to remedy this by offering an online non-filer sign-up tool. However, that, too, has been criticized. It was derided for being poorly designed: the

4706: 836: 394:; the credit was temporarily raised to $ 2,000 per child, with up to $ 1,400 of that refundable, and the number of taxpayers eligible substantially expanded by the 4610: 4172: 3743: 676:

allows eligible taxpayers to subtract $ 3,000 per child from their taxes for certain childcare services, capped at a total of $ 6,000 annually per taxpayer. The

443:, as well as the deduction for qualified business income, to determine their taxable income. They then apply the relevant tax rates to their taxable income (See 3718: 2810: 4205:"Addressing Complex and Inconsistent Earned Income Tax Credit and Additional Child Tax Credit Rules May Reduce Unintentional Errors and Increase Participation" 4075: 2134: 474:

that is larger than any taxes they have already paid. For example, if a taxpayer with a tax liability before tax credits of $ 500 were eligible for a $ 2,000

1379: 892: 648:(ATRA). Under the ATRA, the CTC is a $ 1,000 non-refundable credit that begins to phase out at a rate of $ 50 for every $ 1,000 of income above $ 75,000 for 387: 17: 4415: 3159: 1276:

The CTC also interacts with other tax credits in ways that may be confusing to claimers. Many families can simultaneously claim the child tax credit, the

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estimates that about 1 in 5 taxpayers with eligible children fall into the phase-in range (i.e. they had incomes too low to receive the maximum credit).

3822: 2284: 2903: 4499:"The IRS's child tax credit portal 'looks like crap and it's not really usable' for low-income Americans trying to get $ 300 monthly federal payments" 3262: 3024: 1369:, receiving a log-in code on their phone, scanning a photo ID, and taking a picture of themselves with a computer or smartphone (which is run through 1069:

Comparison of the expanded CTC and the CTC under the Tax and Jobs Act of 2017 for a married couple filing jointly (depicts amount of credit per child)

4217: 3847: 4392: 2251: 4139: 3339: 1411: 741: 680:

created an additional dependent credit, allowing families to claim an additional $ 500 for an aging parent or older child requiring special care.

1848: 482:, by contrast, they would only be able to reduce their taxes owed to $ 0 and would not receive a refund for the remaining $ 1,500 of the credit. 175: 1880: 819:. While non-refundable for most families, it was refundable for families with more than three children (reduced by the amount of the taxpayer’s 757:—and thus they do not appear in poverty reduction statistics—even though CTC benefits provide these families with substantial boosts in income. 3965: 2757: 4735: 3651: 1191:

from his earlier plan, which would result in many low and moderate income single families seeing their combined benefits cut under the plan.

3998: 2845: 713:(SSN); previously, dependents who did not possess a SSN because of their immigration status could still be eligible for the credit using an 4781: 4359: 3682:"Treasury and IRS Announce Families of 88% of Children in the U.S. to Automatically Receive Monthly Payment of Refundable Child Tax Credit" 3049: 2975: 2712:"The Effect of Cash, Vouchers, and Food Transfers on Intimate Partner Violence: Evidence from a Randomized Experiment in Northern Ecuador" 2394: 1610: 732:

The child tax credit—especially the fully-refundable 2021 expanded child tax credit—significantly reduces child poverty. According to the

4786: 4567: 4080: 4727: 4498: 3893: 2285:"Congress Should Adopt American Families Plan's Permanent Expansions of Child Tax Credit and EITC, Make Additional Provisions Permanent" 781:

determined that lower income families were most likely to spend the benefit while higher-income families were most likely to save it.

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The interaction between the refundable additional child tax credit and nonrefundable child tax credit can be confusing to taxpayers.

1041:(as a result, the proposal would actually increase poverty among many single-parent families). Romney also proposed eliminating the 871:

It temporarily repealed the prior law provision that reduced the refundable portion of the child tax credit by the amount of the AMT

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tax credit, they would receive a tax refund that is $ 1,500 larger than any taxes they have already paid. If the $ 2,000 credit was

3599: 1361:. To log in to the website, users faced a number of requirements that ordinary taxpayers do not have to satisfy when filing their 132: 4683: 2102: 2010: 1334: 4534: 3387: 1406: 1034: 876: 2223: 1744:

Shafer, Paul R.; Gutiérrez, Katherine M; Ettinger de Cuba, Stephanie; Bovell-Ammon, Allison; Raifman, Julia (January 13, 2022).

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39 million households covering 88% of children in the United States began receiving payments automatically on July 15, 2021. A

981: 733: 72: 4447: 2059: 60: 3446: 331: 289: 212: 3758: 2945:"Effects of the Expanded Child Tax Credit on Employment Outcomes: Evidence from Real-World Data from April to December 2021" 664:

earned income above $ 3,000. The sum of the ACTC and CTC claimed by a taxpayer cannot exceed the maximum credit of $ 1,000.

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The below chart displays the differences between the three forms of the child tax credit explained above for joint filers.

645: 398:; and finally the credit was expanded substantially and made fully available to very low-income people for one year by the 391: 1098:

study estimated that the expanded CTC reduced child poverty by 26 percent. The expanded CTC expired on December 31, 2021.

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It increased the maximum amount of the credit per child in scheduled increments until it reached $ 1,000 per child in 2010

3600:"Sen. Josh Hawley wants to send $ 1,000 monthly checks to families with kids under 13 but provide less to single parents" 207: 162: 107: 4600: 3783: 3733: 2986: 2436: 2317: 77: 3423: 2572:

Machado, Daiane Borges; Rodrigues, Laura C.; Rasella, Davide; Barreto, Maurício Lima; Araya, Ricardo (December 2018).

3708: 444: 233: 187: 2124: 1972: 1633: 1575:(IRS) would alleviate many of the administrative problems that beleaguered the 2021 expanded child tax credit. See 1125: 1080: 1074: 1013: 994: 989: 961: 592: 399: 361: 192: 157: 97: 4291:"A Universal Child Allowance: A Plan to Reduce Poverty and Income Instability Among Children in the United States" 2163:"The Child Tax Credit: Temporary Expansion for 2021 Under the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2)" 765:

and cash transfer programs in other countries also indicates that cash benefits reduce the rate of violent crime.

1932: 1746:"Association of the Implementation of Child Tax Credit Advance Payments With Food Insufficiency in US Households" 1134: 1038: 673: 535: 458:

There are two basic types of tax credits: non-refundable tax credits and refundable tax credits. A tax credit is

424: 102: 87: 82: 3631: 644:(TCJA) is scheduled to expire in 2025. Unless extended, the credit will revert to the CTC made permanent by the 3298: 3019: 2167: 2097: 2005: 1886: 1568: 1498: 1022: 543: 2711: 3863:"Romney Child Tax Credit Proposal Is Step Forward But Falls Short, Targets Low-Income Families to Pay for It" 3812: 3484:"Romney Child Tax Credit Proposal Is Step Forward But Falls Short, Targets Low-Income Families to Pay for It" 3334: 2850: 2742: 1702:

Parolin, Zachary; Ananat, Elizabeth; Collyer, Sophie M.; Curran, Megan; Wimer, Christopher (September 2021).

1555: 1042: 916: 778: 706: 677: 641: 504: 420: 395: 197: 92: 42: 2870: 2574:"Conditional cash transfer programme: Impact on homicide rates and hospitalisations from violence in Brazil" 1836:"EITC and Child Tax Credit Promote Work, Reduce Poverty, and Support Children's Development, Research Finds" 1745: 499:

The child tax credit under the Tax Cuts and Jobs Act of 2017. Top plateau would be higher for more children.

3011: 2537: 2445: 842: 249: 127: 4707:"Child Tax Credit Payments Just Got Easier for More Americans to Sign Up For, Thanks to a New Online Tool" 4204: 3837: 875:

All of these provisions were scheduled to expire at the end of 2010 (restrictions imposed by the rules of

4382: 4032:"Left Behind: The One-Third of Children in Families Who Earn Too Little to Get the Full Child Tax Credit" 3861:

Marr, Chuck; Cox, Kris; Hingtgen, Stephanie; Sherman, Arloc; Calame, Sarah; Cook, Jabari (July 6, 2022).

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Marr, Chuck; Cox, Kris; Hingtgen, Stephanie; Sherman, Arloc; Calame, Sarah; Cook, Jabari (July 6, 2022).

3078: 2921: 2794: 1812: 799: 769: 383: 4416:"State and Local Child Tax Credit Outreach Needed to Help Lift Hardest-to-Reach Children Out of Poverty" 3329: 1330:. As a result, many eligible low-income families may not receive the CTC despite being eligible for it. 511:) the CTC allows taxpayers to reduce their federal tax liabilities by $ 2,000 per qualifying child (see 4539: 4250: 4111: 4003: 2032: 1362: 1327: 1323: 816: 264: 137: 1835: 1307:(a simple direct cash payment to parents) would be more effective than the CTC at easing the costs of 360:(subject to a refundability threshold, phase-in and phase-out). In 2021, following the passage of the 4474:"Many Low-Income Families May Not Get the Full Child Tax Credit Because They Won't File A Tax Return" 4244: 4177: 1899: 1370: 324: 808: 803: 657: 612: 578: 524: 357: 2351:"Absence of Monthly Child Tax Credit Leads to 3.7 Million More Children in Poverty in January 2022" 2129: 2054: 1977: 1572: 1528: 1391: 1319: 1277: 1188: 1030: 1026: 762: 749: 737: 372: 112: 3813:"Sen. Mitt Romney announces plan to provide cash to working families. Here's how he'll pay for it" 2871:"The Anti-Poverty, Targeting, and Labor Supply Effects of the Proposed Child Tax Credit Expansion" 2450:"Impact of the United States federal child tax credit on childhood injuries and behavior problems" 2432:"Impact of the United States federal child tax credit on childhood injuries and behavior problems" 2194: 944:

CTC is phased out at the rate of $ 50 for each additional $ 1,000 (or portion of $ 1,000) earned.

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The child tax credit has been criticized for its complexity. In many countries, a simple monthly

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Greenstein, Robert; Maag, Elaine; Huang, Chye-Ching; Horton, Emily; Cho, Chloe (April 5, 2018).

3057: 2252:"Build Back Better's Child Tax Credit Changes Would Protect Millions From Poverty — Permanently" 4644: 3362: 2818: 2634: 1600: 1054: 812: 773: 710: 653: 608: 564: 520: 428: 34: 4245:"Fighting Childhood Poverty: How a Universal Child Allowance Would Impact the U.S. Population" 4067: 2922:"Investigating How a Permanent Child Tax Credit Expansion Would Affect Poverty and Employment" 2789: 1957: 1926: 1558:, reducing the number of high- and upper-middle income households who could claim the credit). 4354: 4144: 3817: 2883: 1808:"Economic Hardship Declined in Households With Children as Child Tax Credit Payments Arrived" 1115: 432: 117: 4634:"Receipt and Usage of the Child Tax Credit Payments Among Low-Income Families: What We Know" 1261:

The phase-out structure of the 2021 expanded child tax credit can be confusing to taxpayers.

1106: 4771: 2976:"Expanded Child Tax Credit Payments Have Not Reduced Employment: Evidence from Census Data" 2587: 2316:

Parolin, Zachary; Collyer, Sophie; Curran, Megan A.; Wimer, Christopher (August 20, 2021).

1658:

Parolin, Zachary; Collyer, Sophie; Curran, Megan A.; Wimer, Christopher (August 20, 2021).

1130: 985: 596: 317: 307: 244: 3515:"Income assistance, marriage, and child poverty: An assessment of the Family Security Act" 2491:"The Effect of Safety Net Generosity on Maternal Mental Health and Risky Health Behaviors" 980:

estimated that the AFA would have reduced child poverty by nearly half. However, with the

8: 4275: 4053: 3966:"Child poverty in the US is a disgrace. Experts are embracing this simple plan to cut it" 3862: 3763: 3483: 3388:"How Colorado's senior senator Michael Bennet helped create a major anti-poverty program" 3244: 2943:

Ananat, Elizabeth; Glasner, Benjamin; Hamilton, Christal; Parolin, Zachary (March 2022).

2361: 2162: 1670: 1493: 1211: 1095: 977: 745: 440: 368: 274: 2811:"Receipt and Usage of Child Tax Credit Payments Among Low-Income Families: What We Know" 2591: 2449: 1065: 367:

The CTC was estimated to have lifted about 3 million children out of poverty in 2016. A

4673: 4325: 4267: 3738: 3681: 3539: 3514: 2927: 2895: 2734: 2692: 2672:"Conditional Cash Transfers and the Effect on Recent Murder Rates in Brazil and Mexico" 2610: 2573: 2554: 2510: 2466: 2431: 2092: 2000: 1945: 1785: 1772: 1763: 1723: 1342: 436: 239: 50: 2430:

Rostad, Whitney L.; Klevens, Joanne; Ports, Katie A.; Ford, Derek C. (February 2020).

4728:"People in Low-Income Households Have Less Access to Internet Services – 2019 Update" 4478: 4330: 4312: 4271: 3544: 2899: 2696: 2688: 2615: 2558: 2514: 2471: 2457: 1953: 1949: 1789: 1777: 1727: 1088: 830: 600: 356:. It provided $ 2,000 in tax relief per qualifying child, with up to $ 1,400 of that 4568:"Democrats Have A Plan To Slash Child Poverty, But It Goes Through A Shoddy Website" 2738: 1255: 649: 604: 516: 4503: 4320: 4302: 4259: 3534: 3526: 2954: 2887: 2726: 2684: 2651: 2605: 2595: 2546: 2500: 2461: 2453: 2046: 1937: 1903: 1767: 1759: 1713: 1374: 1358: 1349:, contained little indication that it was an official government portal (it used a 1162: 182: 4263: 3652:"Senator Hawley Introduces Parent Tax Credit—Historic Relief for Working Families" 3530: 3079:"TAX RELIEF, UNEMPLOYMENT INSURANCE REAUTHORIZATION, AND JOB CREATION ACT OF 2010" 2318:"Monthly Poverty Rates among Children after the Expansion of the Child Tax Credit" 1834:

Marr, Chuck; Huang, Chye-Ching; Sherman, Arloc; DeBot, Brandon (October 1, 2015).

4711: 3934: 3842: 3392: 2600: 1401: 1304: 1300: 1269: 768:

Two surveys of people who claimed the 2021 expanded child tax credit, one by the

284: 269: 3192:"Bennet, Brown Introduce Major Proposal to Cut Taxes for Families with Children" 897:

Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

452: 4678: 4601:"Why Many of the Poorest Parents Didn't Receive Their Child Tax Credit Payment" 2655: 1605: 1431: 965: 850: 419:(the sum of all their wages, interest, capital gains or loss, business income, 2869:

Corinth, Kevin; Meye, Bruce D.; Stadnicki, Matthew; Wu, Derek (October 2021).

4765: 4414:

Cox, Kris; Caines, Roxy; Sherman, Arloc; Rosenbaum, Dottie (August 5, 2021).

4387: 4316: 3970: 3571: 3267: 3164: 1900:"Investing in Infants: The Lasting Effects of Cash Transfers to New Families" 1881:"Investing in Infants: the Lasting Effects of Cash Transfers to New Families" 1638: 1366: 1312: 1012:

assumed the presidency and Democrats gained a narrow majority in the Senate,

969: 846: 376: 152: 122: 4307: 4290: 2283:

Marr, Chuck; Cox, Kris; Hingtgen, Stephanie; Windham, Katie (May 24, 2021).

2093:"The Child Tax Credit: Selected Legislative Proposals in the 116th Congress" 2033:"2023 Instructions for Schedule 8812 (2023) | Internal Revenue Service" 4334: 3604: 3548: 3127: 2619: 2475: 2001:"The Expanded Child Tax Credit for 2021: Frequently Asked Questions (FAQs)" 1781: 1743: 1704:"The Initial Effects of the Expanded Child Tax Credit on Material Hardship" 1184: 1180: 1000: 926: 904: 754: 495: 416: 3784:"Child tax credit enhancement fails to make it into federal spending bill" 3424:"Romney proposes child care benefit for families, fueling Democrats' push" 3160:"Senate Democrats have a plan that would cut child poverty nearly in half" 2395:"Analysis of Full Refundability of the Child Tax Credit Without Expansion" 1907: 1481:

The full credit value was made refundable and the phase-in was eliminated.

1150: 952: 939:

It increased income thresholds to make the CTC available to more families.

4212: 3632:"Hawley proposes $ 12K tax credit for married parents with kids under 13" 2758:"How Monthly Child Tax Credit Payments Are Impacting Americans' Finances" 2730: 2349:

Parolin, Zachary; Collyer, Sophie; Curran, Megan A. (February 17, 2022).

1982: 1941: 1282: 1176: 1049: 1017: 922: 632: 1878:

Barr, Andrew; Eggleston, Jonathan; Smith, Alexander A (April 20, 2022).

1124:

on November 19, 2021, would extend the expansion of the CTC made by the

1079:

The American Rescue Plan Act (ARP) of 2021, a stimulus bill advanced by

3263:"Democrats have united around a plan to dramatically cut child poverty" 3223:"Expanding the Child Tax Credit would Cut Child Poverty Nearly in Half" 2550: 1440: 1346: 621: 591:

The child tax credit was substantially expanded for one year under the

471: 411: 349: 225: 2846:"New Survey Data Raises Questions About the Expanded Child Tax Credit" 1447:

refundable because only $ 1,400 of the $ 2,000 credit can be refunded.

1241: 1004:

The Family Security Act. Displays benefits per child for joint filers.

2944: 2490: 2489:

Schmidt, Lucie; Shore-Sheppard, Lara; Watson, Tara (September 2021).

1703: 1308: 1084: 1009: 824: 720:

To receive the credit as a refund there are income requirements, see

570:

Expanded child tax credit (CTC) for married households filing jointly

466:

if it can be used to produce a negative tax liability, which will be

353: 2635:"Does poverty relief spending reduce crime? Evidence from Argentina" 1101: 709:

restricted the credit to only those dependent children possessing a

4605: 4572: 4030:

Collyer, Sophie; Harris, David; Wimer, Christopher (May 13, 2019).

3713: 3636: 3428: 3104:"Tax Provisions in the American Taxpayer Relief Act of 2012 (ATRA)" 2959: 2891: 2578: 2505: 1973:"The Effect of the Child Tax Credit on the Labor Supply of Mothers" 1718: 507:(TCJA), for the years 2018–2025 (excluding 2021, see below section 259: 27:

Tax credit in the United States for parents with dependent children

3734:"House Narrowly Passes Biden's Social Safety Net and Climate Bill" 831:

Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)

3363:"S.690 - 116th Congress (2019-2020): American Family Act of 2019" 1660:"Child poverty drops in July with the Child Tax Credit expansion" 584:

Expanded child tax credit (CTC) for unmarried heads of households

279: 254: 202: 4140:"The American Families Plan: Too many tax credits for children?" 3291:"How Would the American Family Act Change the Child Tax Credit?" 1326:. Many low-income households, however, are not required to file 748:

study estimated that the expansion of the CTC instituted by the

462:

if the credit can only be used to reduce tax owed to $ 0. It is

4350:"The Case for a Universal Child Allowance in the United States" 2762: 1338: 2571: 1137:, which did not include an expansion to the child tax credit. 921:

The Tax Cuts and Jobs Act of 2017 (TCJA), with efforts led by

4171:

Hungerford, Thomas L.; Thiess, Rebecca (September 23, 2021).

3894:"Improving the Child Tax Credit for Very Low-Income Families" 849:"). According to Margot L. Crandall-Hollick, a specialist in 2942: 2710:

Hidrobo, Melissa; Peterman, Amber; Heise, Lori (July 2016).

2250:

Marr, Chuck; Cox, Kris; Sherman, Arloc (November 11, 2021).

2224:"The 2018 Child Tax Credit Changes: What You Need to Know -" 1110:

Effects of the Build Back Better Act on the child tax credit

2488: 1750: 1354: 1350: 4295:

The Russell Sage Foundation Journal of the Social Sciences

3999:"Oren Cass Wants Child Benefits for Everyone But the Poor" 3759:"How the House spending bill changes the child tax credit" 3709:"Child poverty surges after Child Tax Credit payments end" 2974:

Roll, Stephen; Hamilton, Leah; Chun, Yung (October 2021).

1701: 1492:

Sherlock, Molly F.; Hutchinson, Jamie (October 14, 2020).

636:

The child tax credit as it is scheduled to exist post-2025

4413: 3891: 3787: 2315: 1657: 837:

Economic Growth and Tax Relief Reconciliation Act of 2001

4288: 3732:

Cochrane, Emily; Weisman, Jonathan (November 19, 2021).

3221:

Wimer, Christopher; Collyer, Sophie (October 24, 2017).

2809:

Pilkauskas, Natasha; Cooney, Patrick (October 6, 2021).

798:

The child tax credit was created in 1997 as part of the

4173:"The Earned Income Tax Credit and the Child Tax Credit" 2125:"What's new with the child tax credit after tax reform" 1634:"Why Ivanka Trump wants to extend the child tax credit" 1199: 910: 899:

extended this $ 1,000 cap through the end of 2012. The

599:

bill passed during the economic downturn caused by the

4076:

Organisation for Economic Co-operation and Development

3860: 3481: 2868: 2790:"Week 35 Household Pulse Survey: August 4 – August 16" 2444:. Earlier version of paper available for free through 2429: 2282: 1357:

domain name, for instance), and was only available in

435:. They then subtract from their AGI the larger of the 4632:

Pilkauskas, Natasha; Cooney, Patrick (October 2021).

2047:"Child Tax Credit: For use in preparing 2017 Returns" 1927:"The Effects of the Child Tax Credit on Labor Supply" 1833: 933:

It doubled the amount per qualifying child to $ 2,000

893:

Jobs and Growth Tax Relief Reconciliation Act of 2003

388:

Jobs and Growth Tax Relief Reconciliation Act of 2003

371:

study estimated that the expansion of the CTC in the

3328:

Viard, Alan D.; Smith, Noah Blake (March 16, 2020).

2709: 2348: 2195:"Child and Dependent Care Tax Credit for 2018, 2019" 802:. Initially it was a $ 500-per-child (up to age 16) 3243:from the original on February 16, 2022 – via 2879:

Becker Friedman Institute for Research in Economics

1087:in response to the economic downturn caused by the 1060: 4383:"How to make the child tax credit more accessible" 4243: 4138:Sawhill, Isabel V.; Welch, Morgan (May 27, 2021). 4029: 3513:Ortigueira, Salvador; Siassib, Nawid (June 2022). 3417: 3415: 2670: 1925: 1879: 1877: 1491: 845:(the bill is often referred to as one of the two " 3512: 2393:Landry, Jack; Nuñez, Stephen (October 28, 2021). 1653: 1651: 1649: 1102:Build Back Better Act and Family Security Act 2.0 853:, the bill made four key alterations to the CTC: 4763: 4726:Swenson, Kendall; Ghertner, Robin (March 2021). 4631: 4472:Maag, Elaine; Karpman, Michael (March 8, 2022). 4170: 3288: 3009: 2973: 2808: 2160: 2090: 1999:Crandall-Hollick, Margot L. (November 1, 2021). 1998: 1576: 1532: 1412:Tax Relief for American Families and Workers Act 1294: 508: 4725: 4535:"The Child Tax Credit Non-Filer Tool Is a Mess" 3731: 3412: 3102:Nunns, James R.; Rohaly, Jeffrey (2013-01-08). 2091:Crandall-Hollick, Margot L. (August 28, 2020). 640:The $ 2,000 child tax credit instituted by the 4736:U.S. Department of Health & Human Services 4052:from the original on May 12, 2022 – via 3927:"Who Benefits from Expanding the EITC or CTC?" 3289:Crandall-Hollick, Margot L. (March 26, 2019). 3050:"NYSSCPA | The New York State Society of CPAs" 3005: 3003: 2249: 1646: 1035:Temporary Assistance for Needy Families (TANF) 993:the expanded child tax credit included in the 936:It made up to $ 1,400 of the credit refundable 549: 4496: 3836:McCabe, Joshua; Orr, Robert (June 15, 2022). 3597: 3560: 3558: 3010:Crandall-Hollick, Margot L. (March 1, 2018). 2086: 2084: 2082: 2080: 1571:(SSA) administer the benefit rather than the 973:credit a monthly rather than annual benefit. 325: 4448:"What Could Have Been for the Child Benefit" 4137: 3256: 3254: 3220: 3153: 3151: 2719:American Economic Journal: Applied Economics 2161:Crandall-Hollick, Margot L. (May 12, 2021). 1033:for taxpayers with children and eliminating 490: 4471: 3567:"What Democrats can learn from Mitt Romney" 3101: 3012:"The Child Tax Credit: Legislative History" 3000: 2392: 2245: 2243: 2156: 2154: 2152: 1805: 1751:Journal of the American Medical Association 1083:lawmakers and signed into law by President 736:, in 2018 the CTC, in conjunction with the 382:The CTC was created in 1997 as part of the 3781: 3656:Official Website of US Senator Josh Hawley 3555: 3454:Official Website of US Senator Mitt Romney 3330:"The Child Tax Credit: Onward and upward?" 3327: 2755: 2077: 1994: 1992: 1806:Perez-Lopez, Daniel J. (August 11, 2021). 1205:families making less than $ 2,500 receive 864:It allowed the child tax credit to offset 689: 451: 332: 318: 4380: 4324: 4306: 4107:"The Newest CTC Proposal Is Still a Mess" 3838:"Analysis of the Family Security Act 2.0" 3835: 3538: 3385: 3251: 3148: 2958: 2756:Washington, Kemberley (August 30, 2021). 2643:International Review of Law and Economics 2609: 2599: 2504: 2465: 1771: 1717: 1625: 1120:The Build Back Better Act, passed by the 715:Individual Taxpayer Identification Number 4532: 4347: 3963: 3598:Zeballos-Roig, Joseph (April 26, 2021). 3564: 3260: 3157: 2240: 2149: 1820:from the original on September 13, 2022. 1523: 1521: 1105: 1064: 999: 951: 886: 740:, lifted 5.5 million children above the 631: 494: 4598: 4565: 4497:Zeballos-Roig, Joseph (June 29, 2021). 4104: 3996: 3945:from the original on September 19, 2022 3810: 3688:. Internal Revenue Service. 17 May 2021 3629: 3202:from the original on September 19, 2022 2919: 2843: 2527: 2388: 2386: 2371:from the original on September 15, 2022 2217: 2215: 2105:from the original on September 23, 2021 1989: 1923: 1407:Temporary Assistance for Needy Families 1380:Department of Health and Human Services 929:, made three major changes to the CTC: 815:, and $ 55,000 for taxpayers filing as 390:; that raise was made permanent by the 14: 4764: 4704: 4686:from the original on September 2, 2021 4547:from the original on November 27, 2021 4421:Center on Budget and Policy Priorities 4241: 4185:from the original on November 28, 2021 4152:from the original on November 24, 2021 4119:from the original on November 11, 2021 3899:Center on Budget and Policy Priorities 3871:Center on Budget and Policy Priorities 3756: 3706: 3662:from the original on November 12, 2021 3492:Center on Budget and Policy Priorities 3441: 3439: 3421: 3360: 3342:from the original on November 11, 2021 3137:. Internal Revenue Service. 2015-01-01 3042: 3030:from the original on November 12, 2021 2858:from the original on December 3, 2021. 2825:from the original on November 18, 2021 2770:from the original on November 26, 2021 2632: 2290:Center on Budget and Policy Priorities 2264:from the original on November 30, 2021 2257:Center on Budget and Policy Priorities 2013:from the original on September 4, 2021 1854:from the original on November 27, 2021 1844:Center on Budget and Policy Priorities 1631: 1533:Criticism: Administrative difficulties 1494:"The U.S. Individual Tax System, 2020" 947: 734:Center on Budget and Policy Priorities 611:with incomes below $ 112,500, and for 593:American Rescue Plan Act of 2021 (ARP) 4746:from the original on December 5, 2021 4654:from the original on October 13, 2021 4580:from the original on December 2, 2021 4528: 4526: 4428:from the original on November 3, 2021 4362:from the original on November 2, 2020 4086:from the original on October 21, 2021 3579:from the original on December 2, 2021 3565:Matthews, Dylan (February 23, 2021). 3400:from the original on November 8, 2021 3309:from the original on October 19, 2020 3284: 3282: 3275:from the original on August 31, 2022. 2668: 2358:Center on Poverty & Social Policy 2297:from the original on December 2, 2021 2175:from the original on November 9, 2021 2137:from the original on November 2, 2021 2065:from the original on November 9, 2021 1919: 1917: 1873: 1871: 1869: 1829: 1827: 1518: 1506:from the original on December 6, 2020 907:, made the $ 1,000 credit permanent. 445:How do federal income tax rates work? 18:Child tax credit in the United States 4395:from the original on August 26, 2021 4223:from the original on October 6, 2021 3978:from the original on August 15, 2022 3924: 3906:from the original on August 16, 2022 3771:from the original on April 12, 2022. 3757:Siegal, Rachel (November 19, 2021). 3721:from the original on March 19, 2022. 3422:Rainey, Rebecca (February 4, 2021). 3386:Wingerter, Justin (April 30, 2021). 3172:from the original on August 14, 2022 3158:Matthews, Dylan (October 26, 2017). 2950:National Bureau of Economic Research 2844:Rachidi, Angela (October 18, 2021). 2530:"Earned income tax credit and crime" 2496:National Bureau of Economic Research 2411:from the original on August 28, 2022 2383: 2338:from the original on April 14, 2022. 2212: 1898:working paper available for free at 1801: 1799: 1739: 1737: 1709:National Bureau of Economic Research 1697: 1695: 1680:from the original on August 24, 2021 1397:Social programs in the United States 1200:Lower benefits for low-income people 1023:Social Security Administration (SSA) 911:Tax Cuts and Jobs Act of 2017 (TCJA) 901:American Taxpayer Relief Act of 2012 646:American Taxpayer Relief Act of 2012 392:American Taxpayer Relief Act of 2012 4782:Personal taxes in the United States 4533:Williams, Paul E. (June 18, 2021). 4486:from the original on July 29, 2022. 4282: 4242:Wunder, Timothy A. (May 13, 2019). 3997:Bruenig, Matt (February 19, 2021). 3850:from the original on June 15, 2022. 3825:from the original on June 15, 2022. 3746:from the original on April 9, 2022. 3707:Picchi, Aimee (February 24, 2022). 3611:from the original on April 30, 2021 3463:from the original on March 16, 2022 3436: 3196:Office of US Senator Michael Bennet 2926:Personal upload to Google Drive by 2909:from the original on July 11, 2022. 2677:Latin American Politics and Society 2222:CFP, Matthew Frankel (2018-01-09). 2221: 1318:One reason for this focuses on the 1133:and was ultimately replaced by the 1039:Child and Dependent Care Tax Credit 811:, $ 75,000 for taxpayers filing as 683: 24: 4787:Child welfare in the United States 4705:Gailey, Alex (September 9, 2021). 4613:from the original on July 21, 2021 4599:LeBlanc, Cameron (July 19, 2021). 4523: 4511:from the original on July 15, 2021 4381:Birenbaum, Gabby (July 29, 2021). 4105:Bruenig, Matt (February 8, 2021). 3964:Matthews, Dylan (April 27, 2017). 3881:from the original on July 6, 2022. 3502:from the original on July 6, 2022. 3279: 2996:from the original on May 31, 2022. 2987:Washington University in St. Louis 2528:Lenhart, Otto (February 3, 2021). 2437:Children and Youth Services Review 1914: 1866: 1824: 1764:10.1001/jamanetworkopen.2021.43296 1667:Center on Policy and Social Policy 1048:In April 2021, Republican Senator 823:). The credit was not indexed for 667: 470:to them, i.e. they will receive a 25: 4798: 4674:"Child Tax Credit for Non-Filers" 4348:VerValin, Joe (October 5, 2018). 4011:from the original on June 6, 2022 3811:Olander, Daedan (June 15, 2022). 3361:Bennet, Michael F. (2019-03-06). 3230:Poverty & Social Policy Brief 1796: 1734: 1692: 1613:from the original on May 23, 2022 607:with incomes below $ 75,000, for 234:Automated payment transaction tax 4719: 3782:Tami Luhby (December 20, 2022). 3630:Fordham, Evie (April 26, 2021). 2920:Bastian, Jacob (June 12, 2022). 2689:10.1111/j.1548-2456.2014.00221.x 2458:10.1016/j.childyouth.2019.104718 1970: 1924:Lippold, Kyle (March 19, 2020). 1254: 1240: 1161: 1149: 1126:American Rescue Plan Act of 2021 1075:American Rescue Plan Act of 2021 1061:American Rescue Plan Act of 2021 995:American Rescue Plan Act of 2021 577: 563: 512: 400:American Rescue Plan Act of 2021 362:American Rescue Plan Act of 2021 301: 98:Generation-skipping transfer tax 49: 4698: 4666: 4625: 4592: 4566:Golshan, Tara (June 18, 2021). 4559: 4490: 4465: 4440: 4407: 4374: 4341: 4235: 4197: 4164: 4131: 4098: 4060: 4039:Poverty and Social Policy Brief 4023: 3990: 3957: 3918: 3885: 3854: 3829: 3804: 3775: 3750: 3725: 3700: 3674: 3644: 3623: 3591: 3506: 3475: 3379: 3354: 3321: 3261:Matthews, Dylan (May 2, 2019). 3214: 3184: 3120: 3095: 3071: 2967: 2936: 2913: 2862: 2837: 2802: 2782: 2749: 2703: 2662: 2633:Meloni, Osvaldo (August 2014). 2626: 2565: 2521: 2482: 2423: 2342: 2325:Poverty and Social Policy Brief 2309: 2276: 2187: 2117: 2039: 2025: 1964: 1933:Social Science Research Network 1561: 1547: 1538: 1484: 1337:, designed in conjunction with 1135:Inflation Reduction Act of 2022 997:, however (see section below). 903:, signed into law by President 738:earned income tax credit (EITC) 674:child and dependent care credit 3925:Maag, Elaine (July 30, 2018). 3299:Congressional Research Service 3020:Congressional Research Service 2168:Congressional Research Service 2098:Congressional Research Service 2006:Congressional Research Service 1887:Quarterly Journal of Economics 1593: 1569:Social Security Administration 1499:Congressional Research Service 1475: 1450: 1424: 1027:Internal Revenue Service (IRS) 696: 658:married couples filing jointly 544:Congressional Research Service 427:income, rents, royalties, and 113:Internal Revenue Service (IRS) 13: 1: 4777:Taxation in the United States 4264:10.1080/00213624.2019.1603769 3531:10.1016/j.econmod.2022.105827 3335:American Enterprise Institute 2851:American Enterprise Institute 2743:American Economic Association 1586: 1556:Tax Cuts and Jobs Act of 2017 1469: 1295:Administered through tax code 1226: 1143:Family Security Act (FSA) 2.0 1043:state and local tax deduction 917:Tax Cuts and Jobs Act of 2017 779:American Enterprise Institute 721: 707:Tax Cuts and Jobs Act of 2017 678:Tax Cuts and Jobs Act of 2017 654:unmarried heads of households 642:Tax Cuts and Jobs Act of 2017 609:unmarried heads of households 534:However, a certain amount of 521:unmarried heads of households 505:Tax Cuts and Jobs Act of 2017 405: 396:Tax Cuts and Jobs Act of 2017 373:2021 American Rescue Plan Act 198:State and local tax deduction 43:Taxation in the United States 2601:10.1371/journal.pone.0208925 2538:Contemporary Economic Policy 2446:National Library of Medicine 1910:– via Oxford Academic. 1194: 627: 250:Efficient Taxation of Income 7: 2795:United States Census Bureau 2669:Lance, Justin Earl (2014). 2658:– via Science Direct. 1813:United States Census Bureau 1577:Administrative difficulties 1460:, also sometimes called an 1385: 1371:facial recognition software 1234:Child tax credit complexity 800:Taxpayer Relief Act of 1997 770:United States Census Bureau 550:Temporary expansion in 2021 509:Temporary Expansion in 2021 485: 433:adjusted gross income (AGI) 384:Taxpayer Relief Act of 1997 118:Internal Revenue Code (IRC) 10: 4803: 4251:Journal of Economic Issues 2656:10.1016/j.irle.2014.05.002 1632:M.S.R. (16 October 2017). 1527:In practice, however, the 1443:. The current CTC is only 1320:Internal Revenue Service's 1299:The child tax credit is a 1175:On June 15, 2022, Senator 1113: 1072: 914: 834: 793: 788: 727: 348:is a partially-refundable 344:The United States federal 4178:Economic Policy Institute 3447:"The Family Security Act" 1792:– via JAMA Network. 1490:Source for this section: 1365:, including providing an 843:George W. Bush presidency 557:Expanded Child Tax Credit 491:2018–2025, excluding 2021 429:unemployment compensation 2953:. Working Paper Series. 2499:. Working Paper Series. 2130:Internal Revenue Service 2055:Internal Revenue Service 1978:University of Notre Dame 1712:. Working Paper Series. 1573:Internal Revenue Service 1529:Internal Revenue Service 1417: 1392:Earned Income Tax Credit 1278:earned income tax credit 1189:earned income tax credit 1122:House of Representatives 1031:earned income tax credit 982:House of Representatives 763:earned income tax credit 750:American Rescue Plan Act 308:United States portal 176:State and local taxation 138:Constitutional authority 33:This article is part of 4540:People's Policy Project 4452:People's Policy Project 4308:10.7758/RSF.2018.4.2.02 4112:People's Policy Project 4004:People's Policy Project 2983:Social Policy Institute 2930:economist Jacob Bastian 1601:"Refundable Tax Credit" 1462:earned income threshold 1458:refundability threshold 1156:Family Security Act 2.0 923:Sen. Marco Rubio (R-FL) 881:parliamentary procedure 866:alternative minimum tax 821:alternative minimum tax 68:Alternative minimum tax 4645:University of Michigan 4216:. September 23, 2021. 4068:"Family cash benefits" 2819:University of Michigan 1292: 1179:, along with Senators 1111: 1070: 1055:Social Security number 1005: 957: 774:University of Michigan 711:Social Security Number 637: 523:or over $ 400,000 for 500: 346:child tax credit (CTC) 265:Hall–Rabushka flat tax 4355:Cornell Policy Review 4145:Brookings Institution 3818:The Salt Lake Tribune 2884:University of Chicago 2402:Jain Family Institute 2133:. November 27, 2018. 1287: 1212:Columbia University's 1116:Build Back Better Act 1109: 1068: 1003: 955: 887:Adjustments to EGTRRA 877:budget reconciliation 635: 498: 431:) to determine their 290:Border-adjustment tax 4276:Taylor & Francis 3198:. October 26, 2017. 2731:10.1257/app.20150048 2199:American Tax Service 2058:. January 23, 2018. 1942:10.2139/ssrn.3543751 1430:As described by the 613:married joint filers 525:married joint filers 423:and pension income, 245:Competitive Tax Plan 4054:Columbia University 3764:The Washington Post 3245:Columbia University 2592:2018PLoSO..1308925M 2362:Columbia University 1908:10.1093/qje/qjac023 1671:Columbia University 1168:More rapid phase-in 1096:Columbia University 978:Columbia University 948:Expansion Proposals 772:and another by the 746:Columbia University 441:itemized deductions 369:Columbia University 275:Taxpayer Choice Act 3739:The New York Times 3658:. April 26, 2021. 3519:Economic Modelling 3128:"Child Tax Credit" 2928:Rutgers University 2798:. August 25, 2021. 2561:– via Wiley. 2551:10.1111/coep.12522 1434:, a tax credit is 1343:Free File Alliance 1112: 1071: 1006: 958: 638: 501: 437:standard deduction 377:food insufficiency 354:dependent children 226:Federal tax reform 4641:Poverty Solutions 4479:Tax Policy Center 3456:. February 2021. 3108:Tax Policy Center 2815:Poverty Solutions 1985:on June 12, 2022. 1089:COVID-19 pandemic 813:head of household 656:or $ 110,000 for 601:COVID-19 pandemic 352:for parents with 342: 341: 143:Taxpayer standing 73:Capital gains tax 16:(Redirected from 4794: 4756: 4755: 4753: 4751: 4745: 4732: 4723: 4717: 4716: 4702: 4696: 4695: 4693: 4691: 4670: 4664: 4663: 4661: 4659: 4653: 4638: 4629: 4623: 4622: 4620: 4618: 4596: 4590: 4589: 4587: 4585: 4563: 4557: 4556: 4554: 4552: 4530: 4521: 4520: 4518: 4516: 4504:Business Insider 4494: 4488: 4487: 4469: 4463: 4462: 4460: 4459: 4444: 4438: 4437: 4435: 4433: 4411: 4405: 4404: 4402: 4400: 4378: 4372: 4371: 4369: 4367: 4345: 4339: 4338: 4328: 4310: 4286: 4280: 4279: 4247: 4239: 4233: 4232: 4230: 4228: 4222: 4209: 4201: 4195: 4194: 4192: 4190: 4168: 4162: 4161: 4159: 4157: 4135: 4129: 4128: 4126: 4124: 4102: 4096: 4095: 4093: 4091: 4085: 4072: 4064: 4058: 4057: 4051: 4036: 4027: 4021: 4020: 4018: 4016: 3994: 3988: 3987: 3985: 3983: 3961: 3955: 3954: 3952: 3950: 3944: 3931: 3922: 3916: 3915: 3913: 3911: 3889: 3883: 3882: 3880: 3867: 3858: 3852: 3851: 3833: 3827: 3826: 3808: 3802: 3801: 3796: 3794: 3779: 3773: 3772: 3754: 3748: 3747: 3729: 3723: 3722: 3704: 3698: 3697: 3695: 3693: 3678: 3672: 3671: 3669: 3667: 3648: 3642: 3641: 3627: 3621: 3620: 3618: 3616: 3595: 3589: 3588: 3586: 3584: 3562: 3553: 3552: 3542: 3510: 3504: 3503: 3501: 3488: 3479: 3473: 3472: 3470: 3468: 3462: 3451: 3443: 3434: 3433: 3419: 3410: 3409: 3407: 3405: 3383: 3377: 3376: 3374: 3373: 3367:www.congress.gov 3358: 3352: 3351: 3349: 3347: 3325: 3319: 3318: 3316: 3314: 3308: 3295: 3286: 3277: 3276: 3258: 3249: 3248: 3242: 3227: 3218: 3212: 3211: 3209: 3207: 3188: 3182: 3181: 3179: 3177: 3155: 3146: 3145: 3143: 3142: 3132: 3124: 3118: 3117: 3115: 3114: 3099: 3093: 3092: 3090: 3089: 3075: 3069: 3068: 3066: 3065: 3056:. Archived from 3046: 3040: 3039: 3037: 3035: 3029: 3016: 3007: 2998: 2997: 2995: 2980: 2971: 2965: 2964: 2962: 2940: 2934: 2933: 2917: 2911: 2910: 2908: 2875: 2866: 2860: 2859: 2841: 2835: 2834: 2832: 2830: 2806: 2800: 2799: 2786: 2780: 2779: 2777: 2775: 2753: 2747: 2746: 2716: 2707: 2701: 2700: 2674: 2666: 2660: 2659: 2639: 2630: 2624: 2623: 2613: 2603: 2586:(12): e0208925. 2569: 2563: 2562: 2534: 2525: 2519: 2518: 2508: 2486: 2480: 2479: 2469: 2427: 2421: 2420: 2418: 2416: 2410: 2399: 2390: 2381: 2380: 2378: 2376: 2370: 2355: 2346: 2340: 2339: 2337: 2322: 2313: 2307: 2306: 2304: 2302: 2280: 2274: 2273: 2271: 2269: 2247: 2238: 2237: 2235: 2234: 2219: 2210: 2209: 2207: 2206: 2191: 2185: 2184: 2182: 2180: 2158: 2147: 2146: 2144: 2142: 2121: 2115: 2114: 2112: 2110: 2088: 2075: 2074: 2072: 2070: 2064: 2051: 2043: 2037: 2036: 2029: 2023: 2022: 2020: 2018: 1996: 1987: 1986: 1981:. Archived from 1968: 1962: 1961: 1929: 1921: 1912: 1911: 1883: 1875: 1864: 1863: 1861: 1859: 1853: 1840: 1831: 1822: 1821: 1803: 1794: 1793: 1775: 1741: 1732: 1731: 1721: 1699: 1690: 1689: 1687: 1685: 1679: 1664: 1655: 1644: 1643: 1629: 1623: 1622: 1620: 1618: 1597: 1580: 1565: 1559: 1551: 1545: 1542: 1536: 1525: 1516: 1515: 1513: 1511: 1488: 1482: 1479: 1473: 1454: 1448: 1428: 1375:Code for America 1258: 1244: 1165: 1153: 1025:rather than the 817:married separate 693: 684:Comparison chart 581: 567: 455: 334: 327: 320: 306: 305: 304: 236: 213:State tax levels 183:State income tax 128:Revenue by state 61:Federal taxation 53: 30: 29: 21: 4802: 4801: 4797: 4796: 4795: 4793: 4792: 4791: 4762: 4761: 4760: 4759: 4749: 4747: 4743: 4730: 4724: 4720: 4703: 4699: 4689: 4687: 4672: 4671: 4667: 4657: 4655: 4651: 4636: 4630: 4626: 4616: 4614: 4597: 4593: 4583: 4581: 4564: 4560: 4550: 4548: 4531: 4524: 4514: 4512: 4495: 4491: 4470: 4466: 4457: 4455: 4446: 4445: 4441: 4431: 4429: 4412: 4408: 4398: 4396: 4379: 4375: 4365: 4363: 4346: 4342: 4287: 4283: 4240: 4236: 4226: 4224: 4220: 4207: 4203: 4202: 4198: 4188: 4186: 4169: 4165: 4155: 4153: 4136: 4132: 4122: 4120: 4103: 4099: 4089: 4087: 4083: 4070: 4066: 4065: 4061: 4049: 4034: 4028: 4024: 4014: 4012: 3995: 3991: 3981: 3979: 3962: 3958: 3948: 3946: 3942: 3935:Urban Institute 3929: 3923: 3919: 3909: 3907: 3890: 3886: 3878: 3865: 3859: 3855: 3843:Niskanen Center 3834: 3830: 3809: 3805: 3792: 3790: 3780: 3776: 3755: 3751: 3730: 3726: 3705: 3701: 3691: 3689: 3680: 3679: 3675: 3665: 3663: 3650: 3649: 3645: 3628: 3624: 3614: 3612: 3596: 3592: 3582: 3580: 3563: 3556: 3511: 3507: 3499: 3486: 3480: 3476: 3466: 3464: 3460: 3449: 3445: 3444: 3437: 3420: 3413: 3403: 3401: 3393:The Denver Post 3384: 3380: 3371: 3369: 3359: 3355: 3345: 3343: 3326: 3322: 3312: 3310: 3306: 3293: 3287: 3280: 3259: 3252: 3240: 3225: 3219: 3215: 3205: 3203: 3190: 3189: 3185: 3175: 3173: 3156: 3149: 3140: 3138: 3130: 3126: 3125: 3121: 3112: 3110: 3100: 3096: 3087: 3085: 3077: 3076: 3072: 3063: 3061: 3054:www.nysscpa.org 3048: 3047: 3043: 3033: 3031: 3027: 3014: 3008: 3001: 2993: 2978: 2972: 2968: 2941: 2937: 2918: 2914: 2906: 2873: 2867: 2863: 2842: 2838: 2828: 2826: 2807: 2803: 2788: 2787: 2783: 2773: 2771: 2754: 2750: 2714: 2708: 2704: 2667: 2663: 2637: 2631: 2627: 2570: 2566: 2532: 2526: 2522: 2487: 2483: 2428: 2424: 2414: 2412: 2408: 2397: 2391: 2384: 2374: 2372: 2368: 2353: 2347: 2343: 2335: 2320: 2314: 2310: 2300: 2298: 2281: 2277: 2267: 2265: 2248: 2241: 2232: 2230: 2228:The Motley Fool 2220: 2213: 2204: 2202: 2193: 2192: 2188: 2178: 2176: 2159: 2150: 2140: 2138: 2123: 2122: 2118: 2108: 2106: 2089: 2078: 2068: 2066: 2062: 2049: 2045: 2044: 2040: 2031: 2030: 2026: 2016: 2014: 1997: 1990: 1969: 1965: 1922: 1915: 1876: 1867: 1857: 1855: 1851: 1838: 1832: 1825: 1804: 1797: 1758:(1): e2143296. 1742: 1735: 1700: 1693: 1683: 1681: 1677: 1662: 1656: 1647: 1630: 1626: 1616: 1614: 1599: 1598: 1594: 1589: 1584: 1583: 1566: 1562: 1552: 1548: 1543: 1539: 1526: 1519: 1509: 1507: 1489: 1485: 1480: 1476: 1455: 1451: 1429: 1425: 1420: 1402:Tax expenditure 1388: 1347:mobile friendly 1305:child allowance 1301:tax expenditure 1297: 1270:child allowance 1266: 1265: 1264: 1263: 1262: 1259: 1250: 1249: 1248: 1245: 1236: 1235: 1229: 1219:of the credit. 1202: 1197: 1173: 1172: 1171: 1170: 1169: 1166: 1158: 1157: 1154: 1145: 1144: 1118: 1104: 1077: 1063: 976:Researchers at 950: 919: 913: 889: 839: 833: 796: 791: 730: 699: 686: 670: 668:Related credits 630: 589: 588: 587: 586: 585: 582: 573: 572: 571: 568: 559: 558: 552: 493: 488: 425:Social Security 408: 338: 302: 300: 295: 294: 285:Value added tax 270:Kemp Commission 232: 228: 218: 217: 178: 168: 167: 63: 28: 23: 22: 15: 12: 11: 5: 4800: 4790: 4789: 4784: 4779: 4774: 4758: 4757: 4718: 4697: 4679:whitehouse.gov 4665: 4624: 4591: 4558: 4522: 4489: 4464: 4454:. 15 July 2021 4439: 4406: 4373: 4340: 4281: 4258:(2): 537–544. 4234: 4196: 4163: 4130: 4097: 4059: 4022: 3989: 3956: 3917: 3884: 3853: 3828: 3803: 3774: 3749: 3724: 3699: 3673: 3643: 3622: 3590: 3554: 3505: 3474: 3435: 3411: 3378: 3353: 3320: 3278: 3250: 3213: 3183: 3147: 3119: 3094: 3070: 3041: 2999: 2966: 2960:10.3386/w29823 2935: 2912: 2892:10.3386/w29366 2861: 2836: 2801: 2781: 2748: 2725:(3): 284–303. 2702: 2661: 2625: 2564: 2545:(3): 589–607. 2520: 2506:10.3386/w29258 2481: 2422: 2382: 2341: 2308: 2275: 2239: 2211: 2186: 2148: 2116: 2076: 2038: 2024: 1988: 1971:Kidd, Andrew. 1963: 1913: 1865: 1823: 1795: 1733: 1719:10.3386/w29285 1691: 1645: 1624: 1606:Tax Foundation 1591: 1590: 1588: 1585: 1582: 1581: 1560: 1546: 1537: 1517: 1483: 1474: 1449: 1432:Tax Foundation 1422: 1421: 1419: 1416: 1415: 1414: 1409: 1404: 1399: 1394: 1387: 1384: 1296: 1293: 1260: 1253: 1252: 1251: 1246: 1239: 1238: 1237: 1233: 1232: 1231: 1230: 1228: 1225: 1201: 1198: 1196: 1193: 1167: 1160: 1159: 1155: 1148: 1147: 1146: 1142: 1141: 1140: 1139: 1114:Main article: 1103: 1100: 1073:Main article: 1062: 1059: 966:Michael Bennet 949: 946: 941: 940: 937: 934: 915:Main article: 912: 909: 888: 885: 873: 872: 869: 862: 858: 851:public finance 835:Main article: 832: 829: 795: 792: 790: 787: 729: 726: 698: 695: 685: 682: 669: 666: 629: 626: 583: 576: 575: 574: 569: 562: 561: 560: 556: 555: 554: 553: 551: 548: 492: 489: 487: 484: 480:non-refundable 460:non-refundable 407: 404: 340: 339: 337: 336: 329: 322: 314: 311: 310: 297: 296: 293: 292: 287: 282: 277: 272: 267: 262: 257: 252: 247: 242: 237: 229: 224: 223: 220: 219: 216: 215: 210: 208:Land value tax 205: 200: 195: 190: 185: 179: 174: 173: 170: 169: 166: 165: 160: 155: 150: 145: 140: 135: 130: 125: 120: 115: 110: 105: 100: 95: 90: 85: 80: 75: 70: 64: 59: 58: 55: 54: 46: 45: 39: 38: 26: 9: 6: 4: 3: 2: 4799: 4788: 4785: 4783: 4780: 4778: 4775: 4773: 4770: 4769: 4767: 4742: 4738: 4737: 4729: 4722: 4714: 4713: 4708: 4701: 4685: 4681: 4680: 4675: 4669: 4650: 4646: 4642: 4635: 4628: 4612: 4608: 4607: 4602: 4595: 4579: 4575: 4574: 4569: 4562: 4546: 4542: 4541: 4536: 4529: 4527: 4510: 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July 2019. 4078: 4077: 4069: 4063: 4055: 4048: 4044: 4040: 4033: 4026: 4015:September 19, 4010: 4006: 4005: 4000: 3993: 3982:September 19, 3977: 3973: 3972: 3967: 3960: 3949:September 19, 3941: 3937: 3936: 3928: 3921: 3910:September 19, 3905: 3901: 3900: 3895: 3888: 3877: 3873: 3872: 3864: 3857: 3849: 3845: 3844: 3839: 3832: 3824: 3820: 3819: 3814: 3807: 3800: 3789: 3785: 3778: 3770: 3766: 3765: 3760: 3753: 3745: 3741: 3740: 3735: 3728: 3720: 3716: 3715: 3710: 3703: 3687: 3683: 3677: 3661: 3657: 3653: 3647: 3639: 3638: 3633: 3626: 3610: 3607: 3606: 3601: 3594: 3578: 3574: 3573: 3568: 3561: 3559: 3550: 3546: 3541: 3536: 3532: 3528: 3524: 3520: 3516: 3509: 3498: 3494: 3493: 3485: 3478: 3459: 3455: 3448: 3442: 3440: 3431: 3430: 3425: 3418: 3416: 3399: 3395: 3394: 3389: 3382: 3368: 3364: 3357: 3341: 3337: 3336: 3331: 3324: 3305: 3301: 3300: 3292: 3285: 3283: 3274: 3270: 3269: 3264: 3257: 3255: 3246: 3239: 3235: 3231: 3224: 3217: 3206:September 19, 3201: 3197: 3193: 3187: 3176:September 19, 3171: 3167: 3166: 3161: 3154: 3152: 3136: 3129: 3123: 3109: 3105: 3098: 3084: 3080: 3074: 3060:on 2013-05-06 3059: 3055: 3051: 3045: 3026: 3022: 3021: 3013: 3006: 3004: 2992: 2988: 2984: 2977: 2970: 2961: 2956: 2952: 2951: 2946: 2939: 2931: 2929: 2923: 2916: 2905: 2901: 2897: 2893: 2889: 2885: 2881: 2880: 2872: 2865: 2857: 2853: 2852: 2847: 2840: 2824: 2820: 2816: 2812: 2805: 2797: 2796: 2791: 2785: 2769: 2765: 2764: 2759: 2752: 2744: 2740: 2736: 2732: 2728: 2724: 2720: 2713: 2706: 2698: 2694: 2690: 2686: 2682: 2678: 2673: 2665: 2657: 2653: 2649: 2645: 2644: 2636: 2629: 2621: 2617: 2612: 2607: 2602: 2597: 2593: 2589: 2585: 2581: 2580: 2575: 2568: 2560: 2556: 2552: 2548: 2544: 2540: 2539: 2531: 2524: 2516: 2512: 2507: 2502: 2498: 2497: 2492: 2485: 2477: 2473: 2468: 2463: 2459: 2455: 2451: 2447: 2443: 2439: 2438: 2433: 2426: 2415:September 18, 2407: 2403: 2396: 2389: 2387: 2375:September 15, 2367: 2363: 2359: 2352: 2345: 2334: 2330: 2326: 2319: 2312: 2296: 2292: 2291: 2286: 2279: 2263: 2259: 2258: 2253: 2246: 2244: 2229: 2225: 2218: 2216: 2200: 2196: 2190: 2174: 2170: 2169: 2164: 2157: 2155: 2153: 2136: 2132: 2131: 2126: 2120: 2104: 2100: 2099: 2094: 2087: 2085: 2083: 2081: 2061: 2057: 2056: 2048: 2042: 2034: 2028: 2012: 2008: 2007: 2002: 1995: 1993: 1984: 1980: 1979: 1974: 1967: 1959: 1955: 1951: 1947: 1943: 1939: 1935: 1934: 1928: 1920: 1918: 1909: 1905: 1901: 1897: 1893: 1889: 1888: 1882: 1874: 1872: 1870: 1850: 1846: 1845: 1837: 1830: 1828: 1819: 1815: 1814: 1809: 1802: 1800: 1791: 1787: 1783: 1779: 1774: 1769: 1765: 1761: 1757: 1753: 1752: 1747: 1740: 1738: 1729: 1725: 1720: 1715: 1711: 1710: 1705: 1698: 1696: 1676: 1672: 1668: 1661: 1654: 1652: 1650: 1641: 1640: 1639:The Economist 1635: 1628: 1612: 1608: 1607: 1602: 1596: 1592: 1578: 1574: 1570: 1564: 1557: 1550: 1541: 1534: 1530: 1524: 1522: 1510:September 18, 1505: 1501: 1500: 1495: 1487: 1478: 1471: 1467: 1463: 1459: 1453: 1446: 1442: 1437: 1433: 1427: 1423: 1413: 1410: 1408: 1405: 1403: 1400: 1398: 1395: 1393: 1390: 1389: 1383: 1381: 1376: 1372: 1368: 1367:email address 1364: 1360: 1356: 1352: 1348: 1344: 1340: 1336: 1331: 1329: 1325: 1321: 1316: 1314: 1313:child poverty 1311:and reducing 1310: 1306: 1302: 1291: 1286: 1284: 1279: 1274: 1271: 1257: 1243: 1224: 1220: 1218: 1213: 1208: 1192: 1190: 1186: 1182: 1178: 1164: 1152: 1138: 1136: 1132: 1127: 1123: 1117: 1108: 1099: 1097: 1092: 1090: 1086: 1082: 1076: 1067: 1058: 1056: 1051: 1046: 1044: 1040: 1036: 1032: 1028: 1024: 1019: 1015: 1011: 1002: 998: 996: 991: 987: 983: 979: 974: 971: 970:Sherrod Brown 967: 963: 954: 945: 938: 935: 932: 931: 930: 928: 924: 918: 908: 906: 902: 898: 894: 884: 882: 878: 870: 867: 863: 859: 856: 855: 854: 852: 848: 847:Bush tax cuts 844: 838: 828: 826: 822: 818: 814: 810: 809:married joint 805: 804:nonrefundable 801: 786: 782: 780: 775: 771: 766: 764: 758: 756: 751: 747: 743: 739: 735: 725: 723: 718: 716: 712: 708: 703: 694: 692: 681: 679: 675: 665: 661: 659: 655: 651: 650:single filers 647: 643: 634: 625: 623: 617: 614: 610: 606: 605:single filers 602: 598: 594: 580: 566: 547: 545: 540: 537: 536:earned income 532: 528: 526: 522: 518: 517:single filers 514: 510: 506: 497: 483: 481: 477: 473: 469: 465: 461: 456: 454: 449: 446: 442: 438: 434: 430: 426: 422: 418: 413: 403: 401: 397: 393: 389: 385: 380: 378: 374: 370: 365: 363: 359: 355: 351: 347: 335: 330: 328: 323: 321: 316: 315: 313: 312: 309: 299: 298: 291: 288: 286: 283: 281: 278: 276: 273: 271: 268: 266: 263: 261: 258: 256: 253: 251: 248: 246: 243: 241: 238: 235: 231: 230: 227: 222: 221: 214: 211: 209: 206: 204: 201: 199: 196: 194: 191: 189: 186: 184: 181: 180: 177: 172: 171: 164: 161: 159: 156: 154: 151: 149: 146: 144: 141: 139: 136: 134: 131: 129: 126: 124: 123:IRS tax forms 121: 119: 116: 114: 111: 109: 106: 104: 101: 99: 96: 94: 91: 89: 86: 84: 81: 79: 78:Corporate tax 76: 74: 71: 69: 66: 65: 62: 57: 56: 52: 48: 47: 44: 41: 40: 36: 32: 31: 19: 4748:. Retrieved 4734: 4721: 4710: 4700: 4688:. Retrieved 4677: 4668: 4658:December 17, 4656:. Retrieved 4640: 4627: 4615:. Retrieved 4604: 4594: 4582:. Retrieved 4571: 4561: 4549:. Retrieved 4538: 4513:. Retrieved 4502: 4492: 4477: 4467: 4456:. Retrieved 4451: 4442: 4430:. Retrieved 4419: 4409: 4397:. Retrieved 4386: 4376: 4364:. Retrieved 4353: 4343: 4301:(2): 22–42. 4298: 4294: 4284: 4274:– via 4255: 4249: 4237: 4225:. Retrieved 4211: 4199: 4187:. Retrieved 4176: 4166: 4154:. Retrieved 4143: 4133: 4121:. Retrieved 4110: 4100: 4088:. Retrieved 4074: 4062: 4042: 4038: 4025: 4013:. Retrieved 4002: 3992: 3980:. Retrieved 3969: 3959: 3947:. Retrieved 3933: 3920: 3908:. Retrieved 3897: 3887: 3869: 3856: 3841: 3831: 3816: 3806: 3798: 3791:. Retrieved 3777: 3762: 3752: 3737: 3727: 3712: 3702: 3690:. Retrieved 3685: 3676: 3664:. Retrieved 3655: 3646: 3635: 3625: 3613:. Retrieved 3605:Insider Inc. 3603: 3593: 3581:. Retrieved 3570: 3522: 3518: 3508: 3490: 3477: 3465:. Retrieved 3453: 3427: 3402:. 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