Child Tax Credit Reform Debate, 2023 | Details & Analysis
https://taxfoundation.org/blog/child-tax-credit-reform-debate/
Web ResultAug 15, 2023 · Up to $1,600 of the credit is refundable in 2023, and the refundable portion is called the Additional Child Tax Credit (ACTC). The current design expires after 2025, at which point the CTC will shrink to a $1,000 credit that phases in when income exceeds $3,000 and phases out when income exceeds $110,000 for joint …
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