[20220125]IF12025_2021家庭可退税 .pdf
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[20220125]IF12025_2021家庭可退税 .pdf
1、 https:/crsreports.congress.gov January 25, 2022Refundable Tax Credits for Families in 2021 The American Rescue Plan Act (ARPA; P.L. 117-2 ) expanded three tax credits available to families for 2021 (i.e., credits generally claimed on 2021 federal income tax returns). Key aspects of these credits ar
2、e summarized below. Child Tax Credit Child and Dependent Care Tax Credit (CDCTC) Earned Income Tax Credit (EITC) ARPA Expansion for 2021 ARPA increased the child tax credit for low- and moderate-income taxpayers for 2021 by making the credit fully refundable and increasing the credit amount (as well
3、 as increasing the maximum eligibility age). The law also provides that part of the credit be advanced before taxes are filed. Some of the changes are highlighted in the chart below, which illustrates the relationship between the credit amount (vertical axis) and taxpayer income (horizontal axis) in
4、 2021 before and after ARPA. ARPA increased the child and dependent care credit (CDCTC) for workers with child and dependent care expenses for 2021 by increasing the credit rate, increasing the cap on eligible expenses, and making the credit refundable. Some of the changes are highlighted in the cha