Understanding the Effects of Work and Child Tax Credit Proposals

Legislative proposals for new approaches to work and child tax credits aim to reduce poverty and income inequality, strengthen the middle class, and support children and low-income workers. This page presents the Tax Policy Center’s analysis of these congressional proposals as well as related reports and blog posts that explore the complexities of work and child tax credits.

We analyze the cost, distribution of benefits, phase-in and phase-out ranges, maximum benefit, and average increase in tax benefit for the several proposals. Each is a large-scale policy that would be enacted over the 10-year budget window and would substantially increase tax credits for work or children. They are as follows:

  • Cost-of-living refund
  • LIFT (Livable Incomes for Families Today) the Middle Class Act
  • American Family Act
  • Working Families Tax Relief Act
Distribution of 2019 Earned Income Tax Credit or Child Tax Credit Propsal graph


Analysis of legislative proposals

Additional resources

Last updatedSeptember 30, 2020