Research report Implications for Changing the Child Tax Credit Refundability Threshold
Elaine Maag, Lydia Austin
Display Date
File
File
Download Report
(103.11 KB)

This Tax Fact explores the child tax credits refundability thresholds since its inception. Currently, the CTC is a $1,000-per-child credit that is partially refundable for households earning more than $3,000. This Tax Fact explores the distribution of credits when the refundability threshold rises to $15,000 in 2018, and finds that families in the lowest income quintile would be affected the most.
Primary topic Individual Taxes
Research Area Child tax credit (CTC)/Child and dependent care tax credit (CDCTC)