Brief
November 15, 2018
Primary tasks
Abstract
The Tax Cuts and Jobs Act modestly decreased federal individual income taxes for most low- and middle-income families. However, the federal tax changes interacted with state laws in ways that meant some of these same families could see state tax increases. This brief discusses how implementing state child tax credits (CTCs) could help low- and middle-income families avoid these state tax increases, as well as the benefits these tax credits could provide in all states with income taxes.
To reuse content from the Tax Policy Center, visit copyright.com, search for the publications, choose from a list of licenses, and complete the transaction.