This report discusses the child credit and the child care credit and what changes are being made to them in the new tax reform plan currently being debated. This report provides background to help assess who would be assisted by potential changes to either credit. It shows what types of families with children receive both credits and how the credits are distributed across the income distribution.
This report briefly examines the recently-high number of unaccompanied alien children (UAC). In the first seven months of FY2016, apprehensions at the U.S.-Mexico border have approached levels close to what they were in FY2014 when such migration flows reached what were characterized as "crisis" proportions.
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