Brief Addressing the Family-Sized Hole Federal Tax Reform Left for States
Richard C. Auxier, Elaine Maag
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The Tax Cuts and Jobs Act modestly decreased federal individual income taxes for most low- and middle-income families. However, the federal tax changes interacted with state laws in ways that meant some of these same families could see state tax increases. This brief discusses how implementing state child tax credits (CTCs) could help low- and middle-income families avoid these state tax increases, as well as the benefits these tax credits could provide in all states with income taxes.

Research Areas Families Taxes and budgets Children and youth State and local finance
Tags Families with low incomes State and local tax issues
Policy Centers Urban-Brookings Tax Policy Center