The need for comprehensive state tax credit reform

Source: Niskanen Center
by Joshua McCabe

“The introduction and expansion of fully refundable child tax credits in eleven states are a significant positive development in family policy. However, as highlighted in our research, the design choices states make when implementing these reforms can vary in effectiveness, with some approaches proving more beneficial than others …” (12/11/24)

https://www.niskanencenter.org/the-need-for-comprehensive-state-tax-credit-reform