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Elaine Maag

Senior Fellow, Research

I believe that we can work toward providing a strong safety net for all people—and that the tax system will always be an important part of that effort.

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Research report

Direct income supports (such as cash transfers) can stabilize households during crises and recoveries. They show special promise as an equitable means of assisting families of color with low incomes, who because of structural racism are disproportionately affected...

February 24, 2022
Emily Bramhall Olivia FiolPeace GwamElaine MaagEleanor NobleFay Walker
Research report

Public benefit programs have the potential to help stabilize families when their income drops and can provide support as parents enter or reenter the workforce. As a family’s earnings rise, though, those earnings increases are often offset by declines in public...

January 11, 2022
Theresa AndersonAmelia CoffeyHannah DalyHeather HahnElaine MaagKevin Werner
Research report

The child tax credit (CTC) has grown to become a core component of American family tax and welfare policy. Temporary expansions made the credit fully refundable in 2021 – even very low-income families could receive the maximum benefit. On a conceptual level, full...

December 2, 2021
Samuel HammondElaine Maag
Brief

The American Rescue Plan Act of 2021 (ARP) temporarily increased the child tax credit (CTC), made the credit fully refundable, and authorized the IRS to issue up to half the credit as an advance monthly payment beginning in July 2021. The IRS reports that nearly 61 million children received the...

November 4, 2021
Michael KarpmanElaine MaagGenevieve M. KenneyDouglas A. Wissoker

In 2021, the American Rescue Plan Act temporarily expanded the federal child tax credit (CTC) for one year, including some families formerly ineligible for the credit. This could lift 59,000 children in Oklahoma out of poverty annually, cutting the state's 13 percent child poverty rate roughly...

October 6, 2021
Elaine MaagFay Walker
Research report

The 2021 temporary expansion of the Child Tax Credit (CTC) is unprecedented in its reach and is predicted to cut American child poverty by more than half. The expanded CTC provides families with $3,600 for every child in the household under the age of six and $3,000 for every child between the...

September 22, 2021
Leah HamiltonStephen RollMathieu DespardElaine MaagYung Chun

This piece looks at how an additional round of $1,400 economic impact payments would reduce poverty in each state. The project page includes an interactive map with a fact sheet for each state and DC, as a supplement to an earlier research brief on cash payments and poverty

September 20, 2021
Elaine MaagKevin Werner
Testimony

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...

May 25, 2021
Elaine Maag
Brief

The American Rescue Plan (ARP) Act of 2021 increased the federal earned income tax credit (EITC) and child tax credit (CTC). In turn, 28 states and the District of Columbia will see increases in their state EITCs because of existing linkages between federal and state tax codes. We estimate that...

April 22, 2021
Elaine MaagDavid Weiner

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