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T18-0038 - Option 2: Eliminate Cap on Additional Child Tax Credit, Set Earnings Threshold to $0, and Increase Phase-in rate to 50% for Families with Children Under 6; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

Table shows the distributional effects by expanded cash income percentile of eliminating the refundability threshold for the Additional Child Tax Credit (ACTC),  eliminating its $1,400 cap, and phasing the credit in at 50 percent for families with children under 6. 

April 11, 2018