T24-0059 – Extend Expansion of EITC for Workers without Qualifying Children and Expansion of Child Tax Credit Enacted by American Rescue Plan (ARP); Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2025

Table shows the distribution of tax changes by expanded cash income level 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 and increasing the maximum Earned Income Tax Credit for workers without qualifying children to $1,502, 2025.  For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.