Tax Policy Center

Options to Expand the Additional Child Tax Credit (April 2018)

Individual Taxes: Revenue Tables

T18-0032 - Options to Change the Additional Child Tax Credit; Baseline: Current Law; Impact on Tax Revenue, 2018-27

Table shows 3 measures of the tax benefits of the Child Tax Credit under current law and the change in individual income tax revenues between...
April 11, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

T18-0033 - Tax Expenditure of Child Tax Credit; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2018

Table shows the distribution of benefits by expanded cash income level of the Child Tax Credit.
April 11, 2018
Individual Taxes: Distribution Tables by Percentile

T18-0034 - Tax Expenditure of Child Tax Credit; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

Table shows the distribution of benefits by expanded cash income percentile of the Child Tax Credit.
April 11, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

T18-0035 - Option 1: Eliminate Cap on Additional Child Tax Credit and Set Earnings Threshold to $0; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2018

Table shows the distributional effects by expanded cash income level of eliminating the refundability threshold for the Additional Child Tax Credit (ACTC) and eliminating its...
April 11, 2018
Individual Taxes: Distribution Tables by Percentile

T18-0036 - Option 1: Eliminate Cap on Additional Child Tax Credit and Set Earnings Threshold to $0; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

Table shows the distributional effects by expanded cash income percentile of eliminating the refundability threshold for the Additional Child Tax Credit (ACTC) and eliminating its...
April 11, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

T18-0037 - Option 2: Eliminate Cap on Additional Child Tax Credit, Set Earnings Threshold to $0, and Increase Phase-in rate to 50% for Families with Children Under 6; Distribution of Federal Tax Change by Expanded Cash Income Level, 2018

Table shows the distributional effects by expanded cash income level of eliminating the refundability threshold for the Additional Child Tax Credit (ACTC), eliminating its $1,400...
April 11, 2018
Individual Taxes: Distribution Tables by Percentile

T18-0038 - Option 2: Eliminate Cap on Additional Child Tax Credit, Set Earnings Threshold to $0, and Increase Phase-in rate to 50% for Families with Children Under 6; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

Table shows the distributional effects by expanded cash income percentile of eliminating the refundability threshold for the Additional Child Tax Credit (ACTC), eliminating its $1,400...
April 11, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

T18-0039 - Option 3: Eliminate Cap on Additional Child Tax Credit, Eliminate Refundability Threshold, and Eliminate Phase in for Families with Children under 6; Distribution of Federal Tax Change by Expanded Cash Income Level, 2018

Table shows the distributional effects by expanded cash income level of eliminating the refundability threshold for the Additional Child Tax Credit (ACTC), eliminating its $1,400...
April 11, 2018
Individual Taxes: Distribution Tables by Percentile

T18-0040 - Option 3: Eliminate Cap on Additional Child Tax Credit, Eliminate Refundability Threshold, and Eliminate Phase in for Families with Children under 6; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

Table shows the distributional effects by expanded cash income percentile of eliminating the refundability threshold for the Additional Child Tax Credit (ACTC), eliminating its $1,400...
April 11, 2018