[20210505]IN11656_子女税收抵免：拜登政府提出的美国家庭计划将如何改变儿童税收抵免？.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Child Tax Credit: How Would the Biden Administrations Proposed American Families Plan Change the Child Tax Credit? May 5, 2021 The American Rescue Plan Act (ARPA; P.L. 117-2) temporarily expanded the child tax credit for many low- and moderate-income families for 2021. The ARPA changes to the 2021 child tax credit are discussed in detail in a previous CRS Insight. The ARPA legislative changes to the child tax credit are layered on top of other temporary legislative changes enacted as part of the 2017 law commonly referred to as the Tax Cuts and Jobs Act (TCJA; P.L. 115-97). The TCJA changes are in effect until the end of 2025, as summarized below in Table 1. The Biden Administration has proposed as part of the American Families Plan to “extend the child tax credit increases in the American Rescue Plan through 2025 and make the child tax credit permanently fully refundable.” Absent any other legislative changes, this would mean that from 2022 to 2025, the ARPA expanded child tax credit would be in effect; and beginning in 2026, the child tax credit would mostly revert to its pre-TCJA parameters, except