Child Tax Credit.
Explains child tax credit, enacted by P.L. 105-34, the Taxpayer Relief Act of 1997, which provides Federal income tax credit for families with qualifying children under the age of 17. Follows evolution of tax credit up through H.R. 1 and S. 1, both the American Recovery and Reinvestment Act of 2009,...
| Corporate Authors: | , |
|---|---|
| Format: | eBook |
| Language: | English |
| Published: |
[Place of publication not identified] :
[publisher not identified],
2009.
|
| Series: | U.S. Congressional Research.
|
| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Explains child tax credit, enacted by P.L. 105-34, the Taxpayer Relief Act of 1997, which provides Federal income tax credit for families with qualifying children under the age of 17. Follows evolution of tax credit up through H.R. 1 and S. 1, both the American Recovery and Reinvestment Act of 2009, to expand eligibility for refundable portion of credit for low-income families and increase the refundable amounts for FY2009. Discusses policy issues and analysis. |
|---|---|
| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |