Research Report Implications for Changing the Child Tax Credit Refundability Threshold
Elaine Maag, Lydia Austin
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This Tax Fact explores the child tax credits refundability thresholds since its inception. Currently, the CTC is a $1,000-per-child credit that is partially refundable for households earning more than $3,000. This Tax Fact explores the distribution of credits when the refundability threshold rises to $15,000 in 2018, and finds that families in the lowest income quintile would be affected the most.
Research and Evidence Tax and Income Supports Family and Financial Well-Being
Expertise Taxes and the Economy
Tags Individual taxes Child tax credit