The Child Tax Credit (CTC) underwent a significant transformation under the American Rescue Plan Act (ARP-CTC) from July to December 2021, becoming a near-universal child allowance. The expanded CTC represented a significant milestone in US social policy, included increasing the maximum annual benefit size, making the benefit fully refundable, and converting the annual payment to […]
A Child Tax Credit is a credit for each child or dependent that households can claim on tax returns. The federal Child Tax Credit covers children under 17 years old and was temporarily expanded in 2021 under the American Rescue Plan Act. The expanded Child Tax Credit increased the amount of the credit, included 17-year-olds, […]
This report draws on the U.S. Census Household Pulse survey to illustrate important diversity in reported CTC-receipt by race, gender, income, family structure, and marital status among households who would be potentially eligible for CTC. We also summarize findings from in-depth interviews and focus groups with parents/caregivers, outreach workers, community organization stakeholders, and tax preparers […]