Tax Policy Center

Child Tax Benefits

State and Local Issues: TaxVox

State Tax Policy One Year After the Dobbs Ruling

About one year ago, the US Supreme Court struck down the constitutional right to abortion in Dobbs v. Jackson Women’s Health Organization . Since then,...
June 26, 2023Lillian Hunter
: TaxVox

Does The Child Tax Credit Reduce Child Poverty Or Discourage Work?

A key subtext to the debate over whether to restore the expanded 2021 version of the Child Tax Credit (CTC) is this: Does the credit...
December 2, 2022Elaine Maag
Individual Taxes: TaxVox

Misguided Expansion of the Child Tax Credit

Congresswoman Lynn Jenkins (R-KN) wants to expand the child tax credit (CTC) with the Child Tax Credit Improvement Act of 2014. She’s on the right track, but her proposed expansions are ill-targeted and fail to address the credit’s biggest looming issue: the change in refundability that will hit
June 30, 2014Elaine Maag
Individual Taxes: TaxVox

Senator Lee’s New Reform Plan Focuses on Young Children

At an AEI panel discussion earlier this week, Senator Mike Lee (R-Utah) unveiled the Family Fairness and Opportunity Tax Reform Act . The centerpiece is...
September 19, 2013Elaine Maag
Federal Budget and Economy: TaxVox

Simplifying Child Related Incentives in the Tax Code

With only a weekend left to settle up with Uncle Sam, figuring out how much you owe (or stand to gain) is far from child’s...
April 14, 2011Elaine Maag