
A child sitting at a round table, napping. Photo by RDNE Stock project is licensed under CC BY 2.0 via pexels.
Related piece originally published February 17, 2022.
The impact of COVID-19 on parents and children has forced us to reconsider how the U.S. approaches traditional welfare supports. A major change that parents saw in July 2021 under the American Rescue Plan Act (ARPA) was the increase in value of their child tax credit (CTC) and a monthly payout of half that child CTC – with $300 paid for each child under 6 years and $250 paid for each child 6-17 years each month. Furthermore, the threshold for receiving the CTC was considerably raised – temporarily lifting millions of children above the poverty line. ‘Incrementally revolutionary’ for social welfare in the U.S., the extension and expansion of the CTC had the potential to strengthen the social safety net and have a broad social impact, but was phased out (as of July 2025).
Then in 2025, the “Big Beautiful Bill” (BBB) introduced an increase from $2,000 to $2,200 – of which $1,700 is refundable and will increase with inflation. Additionally, one parent must also have a work authorized Social Security Number, which is a new condition for being eligible to receive the CTC. In addition to the CTC, the BBB also introduced new legislation intended to encourage Americans to have children, such as the Trump Child Savings Accounts.
Largely in response to unsustainable, dropping birth rates, new policies will be needed to continue to address this ticking time bomb. But while it is uncertain if the CTC increases the birth rate, we do know that CTC have a number of other positive impacts on children and families.
CTC’s History and Impacts on Children
Passed into law with bipartisan support in 1997, the CTC originally served as a tax break to middle class taxpayers. In 2001 and then 2008 the CTC was then made refundable and more accessible to lower income families. Since the passage of the ARPA in 2021, the CTC is now more accessible and relatively generous than many other forms of welfare.
- Ethan J. Evans. Evans, E. J. (2021). Boosting Health through the Tax Code: 2021 Tax Credit Reforms. Health & Social Work, 46(4), 247-249.
In measuring the social impact of the CTC, researchers have published ample evidence of this worthwhile investment. A nation-wide study found that when parents received the CTC their children were less likely to be physically injured and had less behavioral problems. Because children living in poverty are up to nine times more likely to fall victim to maltreatment and suffer from poor overall health, the CTC provides additional economic stability to lower-income parents.
- Whitney L. Rostad, Joanne Klevens, Katie A. Ports, and Derek C. Ford. 2020. Impact of the United States federal child tax credit on childhood injuries and behavior problems. Children and youth services review 109: 104718.
- A. J. Sedlak, J. Mettenburg, J., M. Basena, I. Petta, I., K. McPherson, K., A. Green, A., & Li, Spencer Li.. 2(2010). Fourth national incidence study of child abuse and neglect (NIS–4): Report to congress. Washington, DC: U.S. Department of Health and Human Services, Administration for Children and Families.
- Aislinn Conrad-Hiebner and Elizabeth Byram (2020). The temporal impact of economic insecurity on child maltreatment: A systematic review. Trauma, Violence, & Abuse 21(1): 157–178.
- David Walsh, Gerry McCartney, Michael Smith, and Gillian Armour. 2019. Relationship between childhood socioeconomic position and adverse childhood experiences (ACEs): A systematic review. Journal of Epidemiology and Community Health 73(12):1087–1093.
- Rosana E. Norman, Munkhtsetseg Byambaa, Rumna De, Alexander Butchart, James Scott, and Theo Vos. 2019. The long-term health consequences of child physical abuse, emotional abuse, and neglect: A systematic review and meta-analysis. PLoS Medicine (9): e1001349.
International programs similar to the CTC have found that increased payments were associated with lower levels of ADHD, physical aggression, maternal depression, and better emotional/anxiety scores among children. Experts in the U.S. have predicted that an increased investment in the CTC would have similar individual and social health impacts, remove millions of impoverished children out of poverty, and save billions of dollars in future.
- Kevin Milligan and M. Stabile 2011. Do child tax benefits affect the well-being of children? Evidence from Canadian child benefit expansions. American Economic Journal: Economic Policy 3(3):175-205.
- Steven Pressman. 2011. Policies to reduce child poverty: Child allowances versus tax exemptions for children. Journal of Economic Issues 45(2): 323-332.
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