General Material
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This section explains how the tax system affects couples and families with children. It covers the EITC, CTC, subsidies for childcare, and marriage incentives and penalties. It is a chapter from a comprehensive briefing book, which includes explanations about key federal tax policies, state and local tax policy efforts, legislative considerations, and recommendations for improvements. The complete briefing book is designed to be read by topic or chapter, not straight through from beginning to end, and includes links to supporting data and publications.
