2025 Reconciliation and the Child Tax Credit

 

In 2025, Congress will decide whether to extend the temporary expansion of the child tax credit (CTC) enacted in 2017, along with other expiring individual income tax provisions. To inform the ongoing debate, this page provides key background information, estimates from the Tax Policy Center’s microsimulation model, and research and analysis, including potential policy alternatives. Additional resources related to the child tax credit can be found here.

Please check this page regularly for updates. Additional resources that may be helpful include the Tax Policy Center's 2025 Tax Cuts Tracker, and the Urban Institute's compilation of Research to Inform 2025 Reconciliation: Taxes, Safety Net, and Beyond

For more information or to speak to one of our experts, please contact Urban’s Government Affairs team at [email protected].

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Featured Analysis

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Background and Explainers

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Model Estimates

Tax Model Analysis
Options to Expand the Child Tax Credit
Model Estimate
T25-0197 – Distribution of Tax Units, Children, and Dependents by Size of Child Tax Credit (CTC) under the One Big Beautiful Bill Act, as Passed by the House, 2026
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T25-0089 – Tax Benefit of the Child Tax Credit (CTC), by Expanded Cash Income Level, 2025
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T25-0090 – Tax Benefit of the Child Tax Credit (CTC), by Expanded Cash Income Percentile, 2025
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T25-0091 – Tax Benefit of the Child Tax Credit (CTC), by Expanded Cash Income Level, 2026
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T25-0092 – Tax Benefit of the Child Tax Credit (CTC), by Expanded Cash Income Percentile, 2026