The Child Tax Credit

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Description

The child tax credit was enacted in 1997, as Congress addressed concerns that the income tax structure did not adequately reflect a family's reduced ability to pay taxes as family size increased. Subsequent changes in 2001, 2003, and 2004 increased the child tax credit and made it refundable for most families. This report covers current law, legislative history, policy issues, and analysis as well as related information regarding the child tax credit and refund.

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6 pages

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Shvedov, Maxim & Esenwein, Gregg A. July 31, 2007.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by the UNT Libraries Government Documents Department to the UNT Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 82 times. More information about this report can be viewed below.

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  • Shvedov, Maxim Analyst in Public Sector Economics. Government and Finance Division
  • Esenwein, Gregg A. Specialist in Public Finance. Government and Finance Division

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The child tax credit was enacted in 1997, as Congress addressed concerns that the income tax structure did not adequately reflect a family's reduced ability to pay taxes as family size increased. Subsequent changes in 2001, 2003, and 2004 increased the child tax credit and made it refundable for most families. This report covers current law, legislative history, policy issues, and analysis as well as related information regarding the child tax credit and refund.

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6 pages

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1960's through 2018—covering a variety of topics from agriculture to foreign policy to welfare.

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  • July 31, 2007

Added to The UNT Digital Library

  • March 19, 2016, 1:57 p.m.

Description Last Updated

  • April 13, 2026, 6:59 p.m.

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Thumbnail image of item number 1 in: 'The Child Tax Credit'.
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PDF Version Also Available for Download.

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Shvedov, Maxim & Esenwein, Gregg A. The Child Tax Credit, report, July 31, 2007; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc809015/: accessed October 11, 2026), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.

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