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2013•University of North Texas Digital Library (University of North Texas)Open access

The Child Tax Credit: Economic Analysis and Policy Options

Margot L. Crandall-Hollick

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Abstract

At the beginning of 2013, Congress enacted the American Taxpayer Relief Act of 2012, which made certain modifications to the child tax credit enacted in 2001 and 2003 permanent, while extending other modifications made in 2009 temporary for five years. This report contains information on current law, who is eligible to claim the child tax credit, economic analysis, policy proposals and options, and figures related to the child tax credit.

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At the beginning of 2013, Congress enacted the American Taxpayer Relief Act of 2012, which made certain modifications to the child tax credit enacted in 2001 and 2003 permanent, while extending other modifications made in 2009 temporary for five years. This report contains information on current law, who is eligible to claim the child tax credit, economic analysis, policy proposals and options, and figures related to the child tax credit.

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Available abstract

At the beginning of 2013, Congress enacted the American Taxpayer Relief Act of 2012, which made certain modifications to the child tax credit enacted in 2001 and 2003 permanent, while extending other modifications made in 2009 temporary for five years. This report contains information on current law, who is eligible to claim the child tax credit, economic analysis, policy proposals and options, and figures related to the child tax credit.

Key concepts: Tax credit, Taxpayer, Tax reform, Ad valorem tax, Value-added tax, Indirect tax, State income tax, Tax policy

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