Back to Options to Change the Child Tax Credit (April 2019)
Model Estimate T19-0021 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold, Make Entire Credit Refundable, and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019 t19-0021.xls
(266.5 KB)

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC, (2) make the full $2,000 CTC for children under 17 refundable, and (3) 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 percentile)(by ECI percentile)
Model Estimates Type Distribution Tables by Percentile
Primary topic Individual Taxes
Topics Child tax credit (CTC)/Child and dependent care tax credit (CDCTC) Income tax (individual) Low-income households Tax credits (individual)
Model Estimates from the same Simulation Run April 1, 2019
Model Estimate
T19-0020 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold, Make Entire Credit Refundable, and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019
Model Estimate Resources
  • Tax Model Resources
  • Guide to Tables
  • Videos
    •