Tax Policy Center

state CTC

State and Local Issues: TaxVox

Three Lessons for Policymakers Designing a State Child Tax Credit

In 2021, the American Rescue Plan (ARP) temporarily but significantly expanded the federal child tax credit (CTC), and child poverty fell from 9.7 percent to...
March 11, 2024Nikhita AiriRichard C. Auxier
State and Local Issues: TaxVox

As Congress Debates a More Generous Child Tax Credit, 11 States Already Deliver a Fully Refundable CTC

A bipartisan tax plan that overwhelmingly passed in the House is now stuck in the Senate in part because of proposed changes to the child...
March 7, 2024Richard C. AuxierNikhita Airi