[20210929]IN11766_众议院筹款委员会“重建更好”调节语言下的儿童税收抵免：指定子女和推定资格.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Child Tax Credit Under the House Ways and Means Committee “Build Back Better” Reconciliation Language: Specified Child and Presumptive Eligibility September 29, 2021 In September 2021, the House Ways and Means Committee approved reconciliation language that would, among other changes, effectively extend the expanded child credit in effect in 2021 through the end of 2025. Should these changes become law, eligible taxpayers would receive a monthly per-child benefit of up to $300 for young children and up to $250 for older children through the end of 2025. For 2023-2025, the proposal modifies eligibility rules and administration of the credit. (After 2025, there would be no advance payment of the credit under the proposal.) This Insight first provides an overview of how the 2021 child credit is being issued, followed by an overview of how the child credit could be administered under the House proposal. It concludes with some policy considerations with the House approach. Companion Insights summarize the proposed changes and how the benefit would be calculated under the House proposal. The 2021 Child Cred