T24-0056 – Extend Expansion of Child Tax Credit Enacted by American Rescue Plan (ARP); Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2025

Table shows the distribution of tax changes by expanded cash income percentile of increasing the maximum Child Tax Credit to $3,000 per child or $3,600 per child under age 6 as enacted by the American Rescue Plan, 2025.  For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.