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T19-0014 - Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a proposal to phase the refundable portion of the credit in at a rate of 45 percent of earnings in excess of $2,500 (prior to 2025), $3,000 thereafter (by ECI level).

April 1, 2019