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All Topics

Child Tax Credit

What is the impact of expanding the CTC?

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Analysis
The TCJA’s Tax Benefits for Parents Are Shrinking
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Analysis
Understanding the Child Tax Credit’s History Helps Chart A Path Forward
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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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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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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.
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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.