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The child tax credit under the Tax Cuts and Jobs Act of 2017. Top plateau would be higher for more children. Under the Tax Cuts and Jobs Act of 2017 (TCJA), for the years 2018–2025 (excluding 2021, see below section Temporary Expansion in 2021) the CTC allows taxpayers to reduce their federal tax liabilities by $2,000 per qualifying child (see Eligibility).
A child tax credit (CTC) is a tax credit for parents with dependent children given by various countries. The credit is often linked to the number of dependent children a taxpayer has and sometimes the taxpayer's income level. For example, with the Child Tax Credit in the United States, only families making less than $400,000 per year may claim ...
Originally, the credit of up to $500 per child was nonrefundable, meaning that parents had to earn enough to pay federal income taxes to receive it. But it also began to phase out for single ...
The child tax credit was first enacted in 1997 as a way to give middle- and upper-income families an extra $500 nonrefundable tax credit per year for each of their children. The credit has been ...
WASHINGTON — The House voted Wednesday night to pass a $78 billion tax package that includes an expansion of the child tax credit, sending it to the Senate, where its path is uncertain. The ...
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