[20210421]IF11811_预付可退税抵税额：政策考虑因素.pdf

https:/crsreports.congress.gov April 21, 2021Advancing Refundable Tax Credits: Policy ConsiderationsMany policymakers have expressed interest in having the Treasury “advance” refundable tax credits in installments (potentially monthly or quarterly). This approach is an alternative to providing the credits as an annual lump sum (i.e., as a tax refund), which may help households better meet their ongoing needs. In the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2), Treasury is directed to advance half of the temporarily expanded child credit during the last six months of 2021. There are four general considerations that policymakers may face when designing advance payments of refundable tax credits for families: the lack of data on all eligible households; the lagged nature of available annual data; changes in households circumstances; and whether and how households would be required to reconcile (and perhaps repay any excess) advance payments when taxes are filed. The term household as used in this In Focus refers to the individuals who are or would be listed on a federal income tax return (if it were filed); it is used interchangeably with taxpayer and tax filer. Other analyse