Tax Policy Center

Options to Change the Child Tax Credit (April 2019)

Individual Taxes: Revenue Tables

T19-0009 - Options to Change the Child Tax Credit (CTC); Baseline: Current Law; Impact on Tax Revenue, 2019-28

Revenue estimate for three options to change the Child Tax Credit.
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0010 - Remove Child Tax Credit's (CTC) $2,500/$3,000 Refundability Threshold; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC (by ECI level)
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0011 - Remove Child Tax Credit's (CTC) $2,500/$3,000 Refundability Threshold; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC (by ECI percentile)
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0012 - Make Entire Child Tax Credit (CTC) Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a proposal to the make the full $2,000 CTC for children under 17 refundable (by ECI level)
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0013 - Make Entire Child Tax Credit (CTC) Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a proposal to the make the full $2,000 CTC for children under 17 refundable (by ECI percentile)
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0014 - Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a proposal to phase the refundable portion of the credit in at a rate of 45 percent of earnings in excess of...
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0015 - Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a proposal to phase the refundable portion of the credit in at a rate of 45 percent of earnings in excess of...
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0016 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Make Entire Credit Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) make the full $2,000...
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0017 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Make Entire Credit Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) make the full $2,000...
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0018 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) to phase the refundable...
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0019 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) to phase the refundable...
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0020 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold, Make Entire Credit Refundable, and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC, (2) make the full $2,000 CTC...
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0021 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold, Make Entire Credit Refundable, and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC, (2) make the full $2,000 CTC...
April 1, 2019