Refundable tax credits like the child tax credit (CTC) and earned income tax credit (EITC) are proven policy tools for reducing poverty and improving health and educational outcomes for millions of families across the country. However, both legislation and administrative practices prevent many undocumented and mixed-status immigrant families from accessing these benefits. In recent years, 13 states and the District of Columbia have enacted laws that deliver these tax credits to taxpayers without Social Security numbers (i.e., ITIN filers). But, for these families in particular, expanding eligibility is not the same as delivering benefits. Here, we provide an overview of legislation that expanded state-level CTC and EITC eligibility to ITIN filers, and provide preliminary observations on uptake, implementation challenges, and outreach efforts from five states. In doing so, we help bridge a knowledge gap faced by federal and state policymakers, researchers, and local practitioners, all working at the complex intersection of immigration and taxes.

This article was originally published here in the Pittsburgh Tax Review’s volume 21, number 2 (2024): Immigration & Taxation.