Elaine Maag, principal research associate in the Urban-Brookings Tax Policy Center, testified before the Council of the District of Columbia’s Committee on Business and Economic Development. The hearing included a discussion on the Child Wealth Building Act of 2021 (B24-236) and tax policy proposals to build wealth equity in the District’s COVID-19 economic recovery plans. In her testimony, Maag provided an overview of the Thrive Project and the evidence-based benefits of universal basic income.