Source: Niskanen Center
by Joshua McCabe
“State policymakers have powerful tools at their disposal to support families with the cost of raising children and caring for disabled or elderly relatives. The key is knowing how to maximize their impact through fiscally responsible reforms that expand the scope, generosity, and simplicity of family tax benefits in their states. As we noted in a previous report, there is broad interest among policymakers in rethinking their approaches to supporting families through state tax codes. Here, we focus on the use of refundable child tax credits (CTCs).” (10/21/25)
https://www.niskanencenter.org/the-many-paths-to-a-refundable-child-tax-credit-for-states