Child tax credit (CTC)/Child and dependent care tax credit (CDCTC)

Briefing Book

Research report

Latest Content
  • Brief
  • Model Estimate
    T24-0082 - Distribution of Tax Units, Children, and Dependents by Size of Child Tax Credit (CTC), 2025
  • Model Estimate
    T24-0074 – Certain Individual Income Tax Credit Provisions Proposed by Vice President Harris, Distribution by ECI Percentile, 2025
  • Model Estimate
    T24-0073 – Certain Individual Income Tax Credit Provisions Proposed by Vice President Harris, Distribution by ECI Level, 2025
  • Model Estimate
    T24-0072 – Certain Individual Income Tax Credit Provisions Proposed by Vice President Harris, Impact on Tax Revenue 2025-34 Fiscal Years
  • TaxVox
  • Model Estimate
    T24-0062 – Extend Expansion of EITC for Workers without Qualifying Children and Expansion of Child Tax Credit Enacted by American Rescue Plan (ARP), and Increase Maximum CTC by $2,400 per Child Under 1 Year Old; Dist. of Fed. Tax Chg. by ECI Pctl., 2025
  • Model Estimate
    T24-0061 – Extend Expansion of EITC for Workers without Qualifying Children and Expansion of CTC Enacted by American Rescue Plan (ARP), and Increase Maximum CTC by $2,400 per Child Under 1 Year Old; Distribution of Fed. Tax Chg by ECI Level, 2025
  • Model Estimate
    T24-0059 – Extend Expansion of EITC for Workers without Qualifying Children and Expansion of Child Tax Credit Enacted by American Rescue Plan (ARP); Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2025
Related to Individual Taxes
Individual TaxesAlternative minimum tax (AMT)Capital gains and dividendsCharitable givingConsumption taxes (individual)Earned income tax credit (EITC)EducationEstate, gift, and inheritance taxesHealth careHigh-income householdsHomeownershipIncome tax (individual)Low-income householdsMarriage penalties and bonusesMedicarePayroll taxesRetirementSocial SecurityTax administration (individual)Tax compliance (individual)Tax credits (individual)Tax expenditures (individual)Tax ratesUnemployment taxes and compensation