Model Estimate 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 t18-0038.xls
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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 cap, and phasing the credit in at 50 percent for families with children under 6. 

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Model Estimates Type Distribution Tables by Percentile
Primary topic Individual Taxes
Topics Child tax credit (CTC)/Child and dependent care tax credit (CDCTC) Income tax (individual) Low-income households Tax credits (individual)
Model Estimates from the same Simulation Run April 11, 2018
Model Estimate
T18-0032 - Options to Change the Additional Child Tax Credit; Baseline: Current Law; Impact on Tax Revenue, 2018-27
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T18-0033 - Tax Expenditure of Child Tax Credit; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2018
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T18-0034 - Tax Expenditure of Child Tax Credit; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018
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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
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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
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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
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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
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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
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