Back to Options to Change the Child Tax Credit (April 2019)
Model Estimate T19-0018 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019 t19-0018.xls
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Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) to phase the refundable portion of the credit in at a rate of 45 percent of earnings in excess of $2,500 (prior to 2025), $3,000 thereafter (by ECI level)
Model Estimates Type Distribution Tables by Dollar Income Class
Primary topic Individual Taxes
Topics Child tax credit (CTC)/Child and dependent care tax credit (CDCTC) Earned income tax credit (EITC) Low-income households Tax credits (individual)
Model Estimates from the same Simulation Run April 1, 2019
Model Estimate
T19-0009 - Options to Change the Child Tax Credit (CTC); Baseline: Current Law; Impact on Tax Revenue, 2019-28
Model Estimate
T19-0019 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019
Model Estimate
T19-0017 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Make Entire Credit Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019
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T19-0016 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Make Entire Credit Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019
Model Estimate
T19-0015 - Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019
Model Estimate
T19-0014 - Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019
Model Estimate
T19-0013 - Make Entire Child Tax Credit (CTC) Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019
Model Estimate
T19-0012 - Make Entire Child Tax Credit (CTC) Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019
Model Estimate
T19-0011 - Remove Child Tax Credit's (CTC) $2,500/$3,000 Refundability Threshold; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019
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T19-0010 - Remove Child Tax Credit's (CTC) $2,500/$3,000 Refundability Threshold; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019
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