Tax Policy Center

Model Estimates

Browse Model Estimates

T19-0019 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and 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 (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) 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)

April 1, 2019