Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits (2025)

Chapter: 2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA

Previous Chapter: 1 Introduction
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 33
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 34
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 35
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 36
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 37
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 38
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 39
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 40
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 41
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 42
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 43
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 44
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 45
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 46
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 47
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 48
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 49
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 50
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 51
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 52
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 53
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 54
Suggested Citation: "2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA." National Academies of Sciences, Engineering, and Medicine. 2025. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 55
Next Chapter: 3 Measuring Child Poverty with the Supplemental Poverty Measure
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