Economic Progress

As Congress again tries to draft comprehensive immigration reform legislation, lawmakers should balance the protection of children and the integrity of their families with immigration law enforcement objectives, according to a new Urban Institute study. "Facing Our Future: Children in the Aftermath of Immigration Enforcement" takes a hard look at current immigration policies' impacts on children of unauthorized immigrants, a part of the immigration picture that has so far been left out of focus. The report chronicles the experiences of more than 100 children affected by six worksite raids or targeted arrests by Immigration and Customs Enforcement.

This report examines the consequences of parental arrest, detention, and deportation on 190 children in 85 families in six locations, providing in-depth details on parent-child separations, economic hardships, and children's well-being. The contentious immigration debates around the country mostly revolve around illegal immigration. Less visible have been the 5.5 million children with unauthorized parents, almost three-quarters of whom are U.S.-born citizens. Over several years, Immigration and Customs Enforcement (ICE) intensified enforcement activities through large-scale worksite arrests, home arrests, and arrests by local law enforcement. The report provides recommendations for stakeholders to mitigate the harmful effects of immigration enforcement on children.

Much of the contentious immigration debate has revolved around the country’s estimated 12 million unauthorized immigrants. Largely invisible have been the 5.5 million children with unauthorized parents. Almost three-quarters of these children are U.S.-born citizens.

This policy brief summarizes the findings of a larger report on potential tax incentives to increase charitable giving in Puerto Rico. Improved incentives for private charitable giving would strengthen nonprofit organizations in Puerto Rico. Taxpayers may choose between a 100 percent deduction for contributions over 3 percent of adjusted gross income (AGI) or a 33 percent deduction for contributions with no floor. Deductions may not exceed 15 percent of AGI. Removing the 15 percent ceiling would be a relatively cost effective way of encouraging more giving.

Improved incentives for private charitable giving would strengthen nonprofit organizations in Puerto Rico. Puerto Rico's income tax allows itemizers to deduct charitable contributions, but with limits. Taxpayers may choose between a 100 percent deduction for contributions over 3 percent of adjusted gross income (AGI) or a 33 percent deduction for contributions with no floor. Deductions may not exceed 15 percent of AGI. Removing the 15 percent ceiling would be a relatively cost effective way of encouraging more giving. Reducing the 3 percent floor, though generating less additional giving per dollar of revenue loss, would encourage broader participation.