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T22-0190 - Repeal Child Tax Credit (CTC) Refundability Limit Enacted by the 2017 Tax Act, by ECI Level, 2023

Table shows the change in the distribution of federal taxes, by expanded cash income level in 2023, of repealing the child tax credit (CTC) refundability limit enacted by the 2017 Tax Act. The limit is $1,400 indexed for inflation after 2018 and rounded down to the nearest $100. Under the proposal, the full per child amount would be potentially refundable.

December 14, 2022