[20210512]IN11613_子女税收抵免：根据《2021美国救援计划法案》（ARPA；P.L117-2).pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Child Tax Credit: Temporary Expansion for 2021 Under the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) Updated May 12, 2021 In recent years, there has been increased interest in providing direct benefits to families with children to reduce child poverty in the United States, sometimes in the form of tax benefits. The National Academy of Sciences (NAS) included a “child allowance” as part of a package of policies to reduce child poverty over 10 years. (Senator Romney has also proposed a child allowance.) Some research has suggested that increasing the amount of the child tax credit that low-income families receive would substantially reduce child poverty, boost future earnings, and potentially improve future health and education outcomes. In the 116th Congress, there were several legislative proposals to expand the child tax credit, especially for lower-income families that tend to receive little or no benefit from the current credit. In the 117th Congress, a temporary one-year expansion of the child credit (for 2021) was included in the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2). The Bi