The Child Tax Credit : Current Law and Legislative History

Author / Creator

Library of Congress. Government Division

Available as

Online

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 evolu...

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. 111-312, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, which extended existing child tax credit provIsions for two years through the end of 2012.

Show More