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All Topics

Children and Families

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

A group of several children in a preschool
Reports
Evaluating the Impacts of Federal Subsidies for Early Childhood Education and Care
Parents and children filing taxes working
Analysis
Beneficiaries of a Fully Refundable CTC Would Change from Year to Year
Tax forms notebook pen and calculator
Analysis
CTC Expansion Can Take Many Forms, But Full Refundability is Best for Low-Income Families
Person filling out tax forms
Analysis
The TCJA’s Tax Benefits for Parents Are Shrinking
Children and parents playing
Analysis
Understanding the Child Tax Credit’s History Helps Chart A Path Forward
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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
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Analysis
How Would Each Reform Affect the U.S. Economy?

Expanding the CTC increases deficits. What that means for the U.S. economy depends on how the Federal Reserve responds.
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Scores
Child Tax Credit: Conventional Budget Scores
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Analysis
Who Benefits Under Each CTC Reform?

All CTC expansions benefit parents and children. But key design details determine which families benefit the most.
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?