Resources
Policy Analysis

Building a Stronger Foundation for American Families: Options for Child Tax Credit Reform

Building a Stronger Foundation for American Families: Options for Child Tax Credit Reform
2024
Niskanen Center
Author(s): 
Joshua McCabe & Leah Sargeant
Building a Stronger Foundation for American Families: Options for Child Tax Credit Reform
Source Sector(s)
Non-profit
Benefits Program
CTC: Child Tax Credit
EITC: Earned Income Tax Credit
Level of Government
Federal/National
Location
Format
Non-Academic Article

Our existing maze of family tax benefits — including the CTC, Earned Income Tax Credit (EITC), Child and Dependent Care Tax Credit (CDCTC), and head of household (HoH) filing status — has several structural deficiencies that make overhauling the system a prerequisite for any effort to boost support for families with children. The report offers several options for expanding and streamlining family tax benefits to address these issues.