September 28, 2020
![Child Tax Credit in 2017 and 2018 Child Tax Credit in 2017 and 2018](https://www.taxpolicycenter.org/sites/default/files/fiscal-facts/ff_detailed_09.28.2020_2.png)
Fact:
The Tax Cuts and Jobs Act of 2017 expanded the Child Tax Credit and extended its benefits to higher-income taxpayers. For those with AGI over $100,000, benefits as a share of AGI increased five-fold from 0.1% to 0.5% between 2017 and 2018.