Research Report Improving the Child Tax Credit for Very Low-Income Families
Robert Greenstein, Elaine Maag, Chye-Ching Huang, Emily Horton, Chloe Cho
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Children under age 6 experience the highest rates of poverty of any age group and are particularly vulnerable to poverty’s lasting effects. The child tax credit (CTC) provides a $2,000 per child credit for children under age 17 (along with a credit of up to $500 per dependent 17 and older). But children in the poorest families receive less than this because their parents’ earnings are too low to qualify for the full credit. The authors propose amending the child tax credit for children under 17 so that more children in low-income families will receive the credit’s maximum benefits.
Research Areas Children and youth Families Social safety net Race and equity Taxes and budgets
Tags Families with low incomes Poverty Economic well-being State programs, budgets Racial and ethnic disparities Children's health and development Child welfare Workers in low-wage jobs Refundable tax credits Earned income tax credit Individual taxes Inequality and mobility Kids in context Racial barriers to accessing the safety net Racial inequities in health
Policy Centers Urban-Brookings Tax Policy Center