Low-Income Families and Children

Tables:

• (Jan 27, 2009) - T09-0057 - Expansion of Earned Income Tax Credit (EITC) in "American Recovery and Reinvestment Act of 2009," As Reported by Ways and Means Committee, Number of Beneficiaries by Earned Income, 2009
  The number of tax units and qualifying children, by earned income, who benefit from the expansion of the earned income tax credit in "The American Recovery and Reinvestment Tax Act" as reported by the House Ways and Means Committee.
• (Oct 09, 2008) - T08-0278 - Options for Reforming the Child Tax Credit (CTC) Static Impact on Number of Eligible Children (millions), 2009-18
  Impact on the number of children eligible for the Child Tax Credit (CTC) due to reforming the CTC's thresholds and refundability rate.
• (May 30, 2007) - T07-0161 - Child and Dependent Care Tax Credit, Number of Returns and Amount Reported By Applicable Credit Rate, 2006
  2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit by filing status and credit rate
• (May 30, 2007) - T07-0160 - EGTRRA Changes to Child and Dependent Care Tax Credit (CDCTC), Returns and Amount Reported Compared to Pre-EGTRRA Law, 2006
  2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit, under pre-EGTRRA law and current law, by cash income class
• (May 30, 2007) - T07-0157 - Fully Refundable Child and Dependent Care Tax Credit (CDCTC) , Qualifying Tax Units with Earnings that Benefit Compared to Current Law, 2006
  2006 Distribution by cash income class of tax units with earnings qualified for the child and dependent care tax credit, tax units receiving benefits from the credit under current law, and tax units receiving benefits from the credit if it were fully refundable
• (May 30, 2007) - T07-0156 - Fully Refundable Child and Dependent Care Tax Credit (CDCTC), Returns and Amount Reported Compared to Current Law, 2006
  2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit, under current law and if the credit were made fully refundable, by cash income class
• (May 18, 2007) - T07-0133 - Income, Payroll Taxes, and Income Taxes for Single Individuals at the Poverty Threshold by Number of Children, 1970-2006
  1970-2006 The income and payroll taxes owed by single individuals with varying numbers of children at the poverty threshold for select years between 1970 and 1995 and the years 2000-2006. Taxes owed are shown in current dollars and as a share of wages.
• (May 18, 2007) - T07-0132 - Income, Payroll Taxes, and Income Taxes for Married Couples at the Poverty Threshold by Number of Children, 1970-2006
  1970-2006 The income and payroll taxes owed by married couples with varying numbers of children at the poverty threshold for select years between 1970 and 1995 and the years 2000-2006. Taxes owed are shown in current dollars and as a share of wages.
• (Mar 28, 2006) - T06-0070 - Earned Income Tax Credit Projections, 2005-2006
  2005-06, Earned Income Tax Credit Projections, Returns and Amounts
• (Jan 18, 2006) - T06-0007 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit (millions)
• (Jan 18, 2006) - T06-0006 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit (millions)
• (Jan 18, 2006) - T06-0005 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit (millions)
• (Jan 18, 2006) - T06-0004 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit (millions)
• (Oct 07, 2005) - T05-0236 - Option 7: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $30,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 7: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $30,000, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0232 - Option 7: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $30,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2005
  2005, Option 7: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $30,000, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0228 - Option 6: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $15,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 6: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $15,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
• (Oct 07, 2005) - T05-0224 - Option 6: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $15,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2005
  2005, Option 6: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $15,000, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0220 - Option 5: Index CDCTC For Inflation, Create Single Credit Rate of 35 Percent, and Make Fully Refundable, Number of Returns and Amount Reported Compared to Current Law, 2015
  2015, Option 5: Index CDCTC For Inflation, Create Single Credit Rate of 35 Percent, and Make Fully Refundable, Number of Returns and Amount Reported Compared to Current Law
• (Oct 07, 2005) - T05-0217 - Option 4: Make CDCTC Fully Refundable, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 4: Make CDCTC Fully Refundable, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0213 - Option 4: Make CDCTC Fully Refundable, Number of Returns and Amount Reported By Applicable Credit Rate, 2005
  2005, Option 4: Make CDCTC Fully Refundable, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0206 - Option 3: Index CDCTC For Inflation, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 3: Index CDCTC For Inflation, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0202 - Option 2: Allow CDCTC Regardless of Tentative AMT and Extend EGTRRA Provisions, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 2: Allow CDCTC Regardless of Tentative AMT and Extend EGTRRA Provisions, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0197 - Child and Dependent Care Tax Credit, Number of Returns and Amount Reported By Applicable Credit Rate, 2005
  2005, Child and Dependent Care Tax Credit, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0195 - Child and Dependent Care Tax Credit: Number of Returns and Amount Reported Under Current and Pre-EGTRRA Law, 2005
  2005, Child and Dependent Care Tax Credit: Number of Returns and Amount Reported Under Current and Pre-EGTRRA Law
• (Oct 03, 2005) - T05-0166 - Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
• (Oct 03, 2005) - T05-0165 - Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
• (Oct 03, 2005) - T05-0164 - Child Tax Credit Refundability Options: Number of Filers Claiming the Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
• (Jun 21, 2005) - T05-0096 - Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
• (Jun 21, 2005) - T05-0095 - Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
• (Jun 21, 2005) - T05-0094 - Child Tax Credit Refundability Options: Number of Filers Claiming the Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
• (May 18, 2004) - T04-0087 - Share of House Tax Cuts that Would go to Lower, Middle 3, and Upper Quintiles, 2004
  2005 Chart showing the share of the tax relief from the House bills on marriage-penalty reform, AMT relief, extension of the 10-percent tax bracket, and the increased and expanded child tax credit (H.R. 4181, 4227, 4275, and 4359) that goes to various income quintiles.
• (May 17, 2004) - T04-0079 - Combined Effect of House Bills on Marriage Penalty Reform, AMT Relief, Extension of the 10-Percent Income Tax Bracket, and Increased and Expanded Child Credit Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 combined effect on the number and distribution of AMT taxpayers of the House bills on the extension of the 10-percent income tax bracket, extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227).
• (Jun 23, 2003) - T03-0165 - Accelerate EITC Marriage-Penalty Relief: Tax Units That Benefit, 2003
  2003 Distribution by AGI of the number of tax units and the number of taxpayers (those who pay a positive amount of individual income tax) that would benefit from accelerating the EITC marriage-penalty relief provisions currently scheduled for 2008.
• (Jun 05, 2003) - T03-0156 - Impact of Increasing the Child Tax Credit's Refundability Rate from 10% to 15% On a Married Couple with Two Children under 17, 2003
  2003 Impact of increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent on married couples with two children at various income levels.
• (Jun 05, 2003) - T03-0155 - Impact of Increasing the Child Tax Credit's Refundability Rate from 10% to 15% on a Head of Household with Two Children under 17, 2003
  2003 Impact of increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent on head of household families with two children at various income levels.
• (Jun 05, 2003) - T03-0154 - Increase Child Tax Credit Refundability Rate to 15 Percent: Distribution of Beneficiaries by Size of Income Tax Cut, 2003
  2003 Distribution by AGI of the number and percentage of tax units that would benefit from increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent (as proposed by the Senate).
• (Jun 03, 2003) - T03-0146 - Jobs and Growth Tax Relief Reconciliation Act of 2003: Effect on Dependent Children, 2003
  2003 number of children in all tax units and in tax units that pay a positive amount of individual income tax that receive no tax cut from the 2003 tax act (JGTRRA). The results are broken out by children of married couples and children of single parents.
• (May 22, 2003) - T03-0120 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003: EITC Claimaints With No Tax Cut by AGI Class, 2003
  2003 Distribution by AGI of the number of tax units who claim the earned income tax credit (EITC) but receive no individual income tax cut from the final version of the May 2003 tax act (JGTRRA).
• (May 22, 2003) - T03-0119 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003:Tax Units With No Tax Cut by AGI Class, 2003
  2003 Distribution by AGI of the number of tax units who receive no individual income tax cut from the final version of the May 2003 tax act (JGTRRA).
• (Jan 17, 2003) - T03-0034 - Administration Stimulus Proposal: EITC Returns With No Tax Cut by AGI Class, 2003
  2003 Distribution by AGI of individual income tax filers who claim the EITC but receive no tax cut from the Administration's Jobs and Growth proposal.