Center On Budget And Policy Priorities (CBPP) Content Topic Results

The bipartisan Child Tax Credit expansion in the tax bill negotiated by Senate Finance Committee Chair Ron Wyden and House Ways and Means Committee Chair Jason Smith takes an important step toward making the credit work for children in families with low incomes. This report from the Center on Budget and Policy Priorities outlines the short- and long-term impact that the proposed CTC expansion could have in lifting children out of poverty. 

The Earned Income Tax Credit and Child Tax Credit are important tax benefits that can help provide tax filers a significant income boost. This toolkit includes messaging and materials to help you spread the word about the Earned Income Tax Credit and Child Tax Credit and how to get them.

This page from the Center on Budget and Policy Priorities provides background information on the EITC, including who is eligible and work incentive features.

This page for the Center on Budget and Policy Priorities provides basic details about the CTC, including refundability and the value of the credit.

This page explains why claiming the EITC and CTC does not generally reduce eligibility for government benefits. 

This chart compares EITC and CTC qualifications based on income, taxpayer ID number, filing status, age requirement, and child qualifications.

This paper makes the case for why states should consider a state-based EITC program. It explains how the EITC design rewards working families, how most states model their EITCs on the federal credit, and how state EITCs are easy to administer and less expensive than many other tax cuts.

These fact sheets provide state-by-state data on how the EITC and CTC reduce poverty, who benefits, how state EITCs can supplement the federal credit, and who benefits from two proposals to strengthen the credits.

This chart book provides important information about these working-family tax credits and outlines priorities for making the credits more effective.

This report discusses the bipartisan tax deal that permanently extends key improvements in the CTC and the EITC that were slated to expire after 2017.

This article cites to research evidencing that the EITC and CTC lead to improved infant and maternal health, better school performance, greater college enrollment, increased work and earnings in the next generation, and Social Security retirement benefits.

This article discusses how the EITC misses many low-wage childless workers, how strengthening the credit could social and economic benefits, and ideas on how to strengthen the credit for childless workers.