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Congressional Research Service: 'Who Can Claim for Child Tax Credit?'
February 11, 2022
WASHINGTON, Feb. 11 -- The Congressional Research Service issued the following in focus (No. IN11853) on Feb. 10, 2022, entitled "Who Can Claim a Child for the Child Tax Credit?" by public finance specialist Margot L. Crandall-Hollick:

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The child tax credit was expanded for one year--2021--by the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2), and up to half of the 2021 credit was advanced to taxpayers in monthly payments issued between July and Dece . . .

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