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All Topics

Children and Families

Analysis of the costs and benefits of policies affecting children and families.

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Reports
Evaluating the Impacts of Federal Subsidies for Early Childhood Education and Care
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Analysis
Understanding the Child Tax Credit’s History Helps Chart A Path Forward
Parents and children filing taxes working
Analysis
Beneficiaries of a Fully Refundable CTC Would Change from Year to Year
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Analysis
CTC Expansion Can Take Many Forms, But Full Refundability is Best for Low-Income Families
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Analysis
The TCJA’s Tax Benefits for Parents Are Shrinking
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Scores
Options for Expanding the Child Tax Credit
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Scores
Budgetary and Distributional Effects of the Updated Family Security Act Framework
Child studying in front of seated parents
Reports
Child Tax Credit: Options for Reform

Most of the 2017 Tax Cuts and Jobs Act’s (TCJA’s) individual tax provisions, including its CTC expansion, are scheduled to sunset at the end of 2025. Beginning in 2026, the maximum CTC value will fall from $2,000 to $1,000 and be limited to a narrower set of taxpayers. This expiration may renew discussion of reform options for the CTC.
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Scores
How Do Individual Changes in Economic Behavior Affect Our Revenue Scores?
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Analysis
How Would Each CTC Reform Affect Employment and Children’s Economic Outcomes?

CTC reforms affect work incentives and add to the take-home incomes of families, potentially affecting employment and long-term earnings of children.
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Interactives
Child Tax Credit Simulator

Our interactive tool allows you to see the budgetary and distributional effects of expanding the CTC.
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Scores
How Does Macroeconomic Feedback Affect Our Revenue Scores?