Congressional Research Service: 'Child Tax Credit - Legislative History'
December 24, 2021
December 24, 2021
WASHINGTON, Dec. 24 -- The Congressional Research Service issued the following report (No. R46900) on Dec. 23, 2021, entitled "The Child Tax Credit: Legislative History" by public finance specialist Margot L. Crandall-Hollick:
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SUMMARY
When the child tax credit was initially enacted in 1997, it was a relatively modest nonrefundable tax credit for middle-income families with children. Through successive legislative changes, eligibility for the . . .
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SUMMARY
When the child tax credit was initially enacted in 1997, it was a relatively modest nonrefundable tax credit for middle-income families with children. Through successive legislative changes, eligibility for the . . .