T19-0015 - Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 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 percentile).