Tax Policy Center

Effects of Reducing the Child Tax Credit (CTC) Refundability Threshold to Zero

Individual Taxes: Current Law

Distribution of the tax cut from reducing the Child Tax Credit (CTC) refundability threshold to $0 under 2010 current law, by cash income levels.

May 20, 2010
Individual Taxes: Current Law

Distribution of the tax cut from reducing the Child Tax Credit (CTC) refundability threshold to $0 under 2010 current law, by cash income percentiles.

May 20, 2010
Individual Taxes: Current Law

Distribution of the tax cut from reducing the Child Tax Credit (CTC) refundability threshold to $0 as well as extending the EGTRRA CTC provisions such as $1,000 credit amount, allowance of credit regardless of AMT and refundability of 15% of earnings in excess of threshold, under 2010 current law, by cash income levels.

May 20, 2010
Individual Taxes: Current Law

Distribution of the tax cut from reducing the Child Tax Credit (CTC) refundability threshold to $0 as well as extending the EGTRRA CTC provisions such as $1,000 amount, allowance of credit regardless of AMT and refundability of 15% of earnings in excess of threshold, under 2010 current law, by cash income percentile.

May 20, 2010
Individual Taxes: Current Law

Distribution of the tax cut from reducing the Child Tax Credit (CTC) refundability threshold to $0 under 2010 current policy, by cash income levels. Current policy extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; makes the 2001 and 2003 individual income tax cuts permanent and makes 2009 estate tax law permanent.

May 20, 2010
Individual Taxes: Child Tax Credit

Distribution of the tax cut from reducing the Child Tax Credit (CTC) refundability threshold to $0 under 2010 current policy, by cash income percentile. Current policy extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; makes the 2001 and 2003 individual income tax cuts permanent and makes 2009 estate tax law permanent.

May 20, 2010
Individual Taxes: Child Tax Credit

Distribution of the tax cut from reducing the Child Tax Credit (CTC) refundability threshold to $0 under 2011 current policy, by cash income levels. Current policy extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; makes the 2001 and 2003 individual income tax cuts permanent and makes 2009 estate tax law permanent.

May 20, 2010
Individual Taxes: Child Tax Credit

Distribution of the tax cut from reducing the Child Tax Credit (CTC) refundability threshold to $0 under 2011 current policy, by cash income percentile. Current policy extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; makes the 2001 and 2003 individual income tax cuts permanent and makes 2009 estate tax law permanent.

May 20, 2010
Individual Taxes: Current Law

Static impact on number of children eligible for the CTC as well that number of children with an increase in the CTC as a result of reducing the refundablity threshold to $0 for 2010 and 2011.

May 20, 2010
Campaigns, Proposals, and Reforms: Child Tax Credit

Table showing the number of families eligible for CTC, number of kids eligible, and total value of credit, under various reform options.

June 10, 2010