Campaigns, Proposals, and Reforms: Low-Income Families and Children

T09-0052 - "The American Recovery and Reinvestment Tax Act of 2009": Making Work Pay Credit, As Reported by House Ways and Means, Distribution of Federal Tax Change by Cash Income Percentile, 2009

2009 distribution of federal tax change, by cash income percentile, of the Making Work Pay Credit from the "The American Recovery and Reinvestment Tax Act of 2009" as reported by the House Ways and Means Committee.
January 26, 2009
Campaigns, Proposals, and Reforms: Child Tax Credit

T09-0053 - "The American Recovery and Reinvestment Tax Act of 2009": Reduced Child Tax Credit Refundability Threshold, As Reported by House Ways and Means, Distribution of Federal Tax Change by Cash Income Level, 2009

2009 distribution of federal tax change, by cash income level, of the reduction of the child tax refundability threshold to $0 in "The American Recovery and Reinvestment Tax Act of 2009" as reported by the House Ways and Means Committee.
January 26, 2009
Campaigns, Proposals, and Reforms: Child Tax Credit

T09-0054 - "The American Recovery and Reinvestment Tax Act of 2009": Reduced Child Tax Credit Refundability Threshold, As Reported by House Ways and Means, Distribution of Federal Tax Change by Cash Income Percentile, 2009

2009 distribution of federal tax change, by cash income percentile, of the reduction of the child tax refundability threshold to $0 in "The American Recovery and Reinvestment Tax Act of 2009" as reported by the House Ways and Means Committee.
January 26, 2009
Campaigns, Proposals, and Reforms: Earned Income Tax Credit

T09-0055 - "The American Recovery and Reinvestment Tax Act of 2009": Expansion of the Earned Income Tax Credit, As Reported by House Ways and Means, Distribution of Federal Tax Change by Cash Income Level, 2009

2009 distribution of federal tax change, by cash income level, of the expanded earned income tax credit in "The American Recovery and Reinvestment Tax Act of 2009" as reported by the House Ways and Means Committee. The proposal increases the earned income tax credit percentage for families with
January 26, 2009
Campaigns, Proposals, and Reforms: Earned Income Tax Credit

T09-0056 - "The American Recovery and Reinvestment Tax Act of 2009": Expansion of the Earned Income Tax Credit, As Reported by House Ways and Means, Distribution of Federal Tax Change by Cash Income Percentile, 2009

2009 distribution of federal tax change, by cash income percentile, of the expanded earned income tax credit in "The American Recovery and Reinvestment Tax Act of 2009" as reported by the House Ways and Means Committee. The proposal increases the earned income tax credit percentage for families
January 26, 2009
Campaigns, Proposals, and Reforms: Earned Income Tax Credit

T09-0057 - Expansion of Earned Income Tax Credit (EITC) in "American Recovery and Reinvestment Act of 2009," As Reported by Ways and Means Committee, Number of Beneficiaries by Earned Income, 2009

The number of tax units and qualifying children, by earned income, who benefit from the expansion of the earned income tax credit in "The American Recovery and Reinvestment Tax Act" as reported by the House Ways and Means Committee.
January 26, 2009
Campaigns, Proposals, and Reforms: Earned Income Tax Credit

T09-0058 - Expansion of Earned Income Tax Credit (EITC) in "American Recovery and Reinvestment Tax Act" As Reported by Ways and Means Committee, Distribution of Federal Tax Change by Detailed Cash Income Level, 2009

2009 distribution of federal tax change, by detailed cash income level, of the expansion of the earned income tax credit in the "American Recovery and Reinvestment Tax Act" as reported by the House Ways and Means.
January 26, 2009
Federal Budget and Economy: TaxVox

Grading the Stimulus

My TPC colleagues—most having taught at some point in their careers—couldn’t resist. They’ve given grades to the major tax provisions of the stimulus bill now working its way through Congress. While you can argue over the specific grades (and we surely did), the benefit of this exercise is that it forces you to look at the relative value of each of the elements of the plan. For a first pass, TPC graded the Ways & Means bill, and concluded that the best proposals of the bunch are those that give temporary tax relief to low-income families. It makes sense, since they are the most likely to spend the money they receive. As I noted in a recent post, even these are far from perfect, but they should help to get the struggling economy get back on its feet.
January 26, 2009Howard Gleckman
Federal Budget and Economy: Research report

Tax Stimulus Report Card: House Bill

The Tax Policy Center has graded the key tax provisions of the pending House stimulus bill (the "American Recovery and Reinvestment Tax Plan of 2009"). Our grades, which rely on the bill's legislative language, focus on how well these measures would boost the economy in the short run. Accompanying
January 26, 2009Rosanne AltshulerLeonard E. BurmanHoward GleckmanElaine MaagEric ToderRoberton C. Williams
Campaigns, Proposals, and Reforms: 2009 Stimulus Proposals

T09-0050 - "The American Recovery and Reinvestment Tax Act of 2009", As Reported by House Ways and Means, Distribution of Federal Tax Change by Cash Income Percentile, 2009

2009 distribution of federal tax change, by cash income percentile, of "The American Recovery and Reinvestment Tax Act of 2009" as reported by the House Ways and Means Committee. Includes the Making Work Pay Credit, an expansion of the earned income tax credit, expansion of the refundability of the
January 25, 2009
Campaigns, Proposals, and Reforms: 2009 Stimulus Proposals

T09-0045 - House Republican Stimulus Proposal Against Current Law Baseline, Distribution of Federal Tax Change by Cash Income Level, 2009

2009 distribution of federal tax change, by cash income level, of the House Republican Stimulus Proposal against a current law baseline.
January 25, 2009
Campaigns, Proposals, and Reforms: 2009 Stimulus Proposals

T09-0046 - House Republican Stimulus Proposal Against Current Law Baseline, Distribution of Federal Tax Change by Cash Income Percentile, 2009

2009 distribution of federal tax change, by cash income percentile, of the House Republican Stimulus Proposal against a current law baseline.
January 25, 2009
Campaigns, Proposals, and Reforms: 2009 Stimulus Proposals

T09-0047 - House Republican Stimulus Proposal Baseline: Current Law Plus Extension and Indexation of AMT Patch, Distribution of Federal Tax Change by Cash Income Level, 2009

2009 distribution of federal tax change, by cash income level, of the House Republican Stimulus Proposal against a current law plus extension and indexation of AMT patch baseline.
January 25, 2009
Campaigns, Proposals, and Reforms: 2009 Stimulus Proposals

T09-0048 - House Republican Stimulus Proposal, Baseline: Current Law Plus Extension and Indexation of AMT Patch, Distribution of Federal Tax Change by Cash Income Percentile, 2009

2009 distribution of federal tax change, by cash income percentile, of the House Republican Stimulus Proposal against a current law plus extension and indexation of AMT patch baseline.
January 25, 2009
Campaigns, Proposals, and Reforms: 2009 Stimulus Proposals

T09-0049 -

2009 distribution of federal tax change, by cash income level, of "The American Recovery and Reinvestment Tax Act of 2009" as reported by the House Ways and Means Committee. Includes the Making Work Pay Credit, an expansion of the earned income tax credit, expansion of the refundability of the
January 25, 2009
Individual Taxes: TaxVox

Will the Tax Cuts Help Fix the Economy?

How much will the $300 billion in tax cuts approved today by the House Ways & Means Committee really stimulate the economy? They will help some, but don’t expect them to accomplish a lot. I’d give the overall plan a Gentleman’s C. Some provisions would channel money to low-income people most likely to spend it, but deliver the cash too slowly. Others distribute the funds relatively quickly, but give an awful lot to wealthier taxpayers who are least likely to spend it.
January 22, 2009Howard Gleckman
Federal Budget and Economy: Child Tax Credit

T09-0040 - Reduce Child Tax Credit Refundability Threshold to $0 Baseline: $6,000 Threshold Distribution of Federal Tax Change by Cash Income Level, 2009

Distribution tables of federal tax change by cash income level for the proposal to decrease the earnings threshold for refundability for the Child Tax Credit (CTC) to $0 for 2009 against a current law baseline with a $6,000 threshold.
January 22, 2009
Federal Budget and Economy: Child Tax Credit

T09-0042 - Reduce Child Tax Credit (CTC) Refundability Threshold to $0 Baseline: $6000 Threshold Distribution of Tax Units with Benefit, 2009

Distribution of tax benefits to tax units affected by the reduction of the Child Tax Credit (CTC) earnings refundability threshold to $0 in 2009 against a current law baseline with a threshold of $6,000.
January 22, 2009
Federal Budget and Economy: Child Tax Credit

T09-0044 - Options for Reforming the Child Tax Credit (CTC) Baseline: $6,000 Threshold Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18

The static impact on income tax liability and revenue for the years 2009-18 due to reforming the Child Tax Credit (CTC) to have a earnings threshold for refundability of $0 against a current law baseline with a threshold of $6,000 in the years 2009 and 2010.
January 22, 2009
Federal Budget and Economy: Child Tax Credit

T09-0041 - Reduce Child Tax Credit Refundability Threshold to $0 Baseline: $6,000 Threshold Distribution of Federal Tax Change by Cash Income Percentile, 2009

Distribution tables of federal tax change by cash income percentiles for the proposal to reduce the earnings threshold for the Child Tax Credit (CTC) to $0 for 2009 against a current law baseline with a $6,000 threshold.
January 22, 2009
Federal Budget and Economy: Child Tax Credit

T09-0043 - Reduce Earnings Threshold for Refundable Child Tax Credit (CTC) to $0 Baseline: $6,000 Threshold Static Impact on Number of Eligible Children (millions), 2009

Static impact on the number of newly eligible children and children with increased refunds from the Child Tax Credit (CTC) as a result of reducing the earnings threshold to $0 in 2009 against a baseline with a threshold of $6,000.
January 22, 2009
State and Local Issues: Brief

Experiment to Get Best Stimulus Results

What will work best to stimulate the nation out of recession? Look to the states, saysLen Burmanin a commentary for public radio's Marketplace program.
January 22, 2009Leonard E. Burman
Campaigns, Proposals, and Reforms: Low-Income Families and Children

T09-0023 - Expansion of Child and Dependent Care Tax Credit (CDCTC) Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18

Revenue impact of expanding the Child and Dependent Care Tax Credit (CDCTC) for years 2009 and 2010. Expansion would include allowing full refundability and indexing and altering the expense limit to be $5,000 per qualified child for a maximum of two children. This is in addition to President Obama
January 21, 2009
Federal Budget and Economy: Child Tax Credit

T09-0030 - Reduce Child Tax Credit Refundability Threshold to $0 Baseline: $8,500 Threshold Distribution of Federal Tax Change by Cash Income Level, 2009

Distribution tables of federal tax change by cash income level for the proposal to decrease the earnings threshold for refundability for the Child Tax Credit (CTC) to $0 for 2009 against a current law baseline with a $8,500 threshold.
January 21, 2009
Federal Budget and Economy: Child Tax Credit

T09-0031 - Reduce Child Tax Credit Refundability Threshold to $0 Baseline: $8,500 Threshold Distribution of Federal Tax Change by Cash Income Percentile, 2009

Distribution tables of federal tax change by cash income percentiles for the proposal to reduce the earnings threshold for the Child Tax Credit (CTC) to $0 for 2009 against a current law baseilne with a $8,500 threshold.
January 21, 2009