The Child Tax Credit: Current Law and Legislative History
Margot L. Crandall-Hollick
Abstract
Open-access reader
Margot L. Crandall-Hollick
Abstract
Open-access reader
This report provides background information on the child tax credit. Specifically, this report provides an overview of the child tax credit under current law, as well as a legislative history of this tax benefit, which helps explain its purpose and current structure.
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This report provides background information on the child tax credit. Specifically, this report provides an overview of the child tax credit under current law, as well as a legislative history of this tax benefit, which helps explain its purpose and current structure.
Key concepts: Legislature, Tax credit, Tax law, Current (fluid), Legislative history, Economics, Ad valorem tax, Tax reform