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Brief

A Reference Manual for Child Tax Benefits

Elaine Maag, Stephanie Rennane, C. Eugene Steuerle
April 27, 2011
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Abstract

The individual income tax contains multiple provisions that favor families with children. They range from credits targeted towards low-income families to deductions that favor higher income families. Some provisions benefit a family by virtue of the family having children, others try to incentivize behavior such as work and going to school. This paper describes the various child-related provisions and shows the distribution of who benefits from the provisions. Benefits can be substantial. For example, a single parent with two children could receive a tax subsidy worth almost $9,000. The rules governing the provisions are complex and ripe for reform.

Research Area

Individual Taxes Child tax credit (CTC)/Child and dependent care tax credit (CDCTC)
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Meet the Experts

  • Elaine Maag
    Senior Fellow, Research
  • Stephanie Rennane
  • C. Eugene Steuerle
    Institute Fellow and Richard B. Fisher Chair
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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