The American Rescue Plan’s Child Tax Credit: Advancing Equity and Laying the Foundation for a Child Allowance

The American Rescue Plan Act of 2021 includes a historic one-year expansion of the Child Tax Credit (CTC), providing much-needed support to families with children. This brief provides an overview of the benefits as well as steps the Biden-Harris Administration and Congress must take to ensure that this expanded benefit reaches the children who need it most, including children in Black, Latinx, Indigenous, and immigrant communities.

(7 pp)