Child Tax Credit.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Children.

Families.

Income tax.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2010

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 P.L. 111-5, the American Recovery and Reinvestment Act of 2009, which expands eligibility for refundable portion of credit for low-income families and increase the refundable amounts for FY2009. Discusses policy issues and analysis

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of CongressCongressional Research Service Child Tax Credit

Publisher Number:

CRS-2010-GVF-0294

Access Restriction:

Restricted for use by site license