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Tax Policy Center

Research & Commentary

Individual Taxes

Who Benefits from the Child Tax Credit Now?

The Tax Cuts and Jobs Act of 2018 doubled the maximum child tax credit from $1,000 to $2,000. But about 29 million children under age 17 with at least one working parent will miss out on the full increase because their families earn too little in income or owe too little in taxes.

This...

February 15, 2018
Elaine Maag
Research report
Individual Taxes

Impact of the Tax Cuts and Jobs Act on Families with Young Children

The Tax Cuts and Jobs Act (TCJA) would reduce tax revenue by nearly $1.5 trillion over the 10-year budget window from FY2018 to FY2027. Analysis by the Tax Policy Center shows that the tax cuts would tilt heavily toward the highest fifth of the income distribution, largely the result of cuts to...

November 28, 2017
Elaine MaagJulia B. Isaacs
Research report
Individual Taxes

Analysis of a Young Child Tax Credit

Families with young children tend to have lower incomes than other families. The current child tax credit provides substantial benefits to families with children, but the maximum benefit of $1,000 is the same for all children under 17, regardless of age. We analyze a proposal that would provide...

September 12, 2017
Elaine MaagJulia B. Isaacs
Speech
Individual Taxes

Understanding Child Care Subsidies in the Tax System

Statement of Elaine Maag, Senior Research Associate at the Urban-Brookings Tax Policy Center, before the Democratic Women’s Working Group on May 24th, 2017.

May 25, 2017
Elaine Maag
Research report
Individual Taxes

An Option to Reform the Income Tax Treatment of Families and Work

The income tax provisions related to families and work—filing status, rate schedules, the standard deduction, personal exemptions, the child and earned income tax credits, and the taxation of dependents—are complex, too small to encourage work for many low earners, and unfair to some families....

December 5, 2016
James R. NunnsElaine MaagHang Nguyen
Research report
Campaigns, Proposals, and Reforms

Families Facing Tax Increases Under Trump's Tax Plan

Donald Trump’s tax plan would cost about $6 trillion over 10 years. Trump claims his plan would cut taxes for every income group, with the largest tax cuts for working- and middle-class families. But despite its enormous price tag, his plan would actually significantly raise taxes for millions...

October 28, 2016
Lily L. Batchelder
Brief
Individual Taxes

Reforming the Child Tax Credit: An Update

This brief analyzes seven options for Child Tax Credit reform that would (1) make the CTC more consistent with other parts of the tax code; (2) target additional benefits to young children; or (3) broadly increase the credit for most current recipients.

October 19, 2016
Elaine MaagElena Ramirez
Research report
Individual Taxes

Increasing Family Complexity and Volatility: The Difficulty in Determining Child Tax Benefits

The American family is changing. Individuals marry later, divorce more frequently, or live together without being married. Nonmarital births, complex custody arrangements, and multiple generations of families living together are more common, but the tax system has not kept pace. Although tax...

March 3, 2016
Elaine MaagH. Elizabeth PetersSara Edelstein
Brief
Individual Taxes

Reforming the Child Tax Credit: How Different Proposals Change Who Benefits

The federal child tax credit provides a credit of up to $1,000 per child under age 17; the refundable portion of the credit, which is crucial for low-income families, is limited to 15 percent of earnings above a defined threshold. That threshold is set to increase from $3,000 to almost $15,000...

December 9, 2015
Elaine Maag
Research report
Individual Taxes

Implications for Changing the Child Tax Credit Refundability Threshold

This Tax Fact explores the child tax credits refundability thresholds since its inception. Currently, the CTC is a $1,000-per-child credit that is partially refundable for households earning more than $3,000. This Tax Fact explores the distribution of credits when the refundability threshold...

July 24, 2014
Elaine MaagLydia Austin

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