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- W3033818783 abstract "The child tax credit was enacted in 1997, as Congress addressed concerns that the income tax structure did not adequately reflect a family's reduced ability to pay taxes as family size increased. Subsequent changes in 2001, 2003, and 2004 increased the child tax credit and made it refundable for most families. This report covers current law, legislative history, policy issues, and analysis as well as related information regarding the child tax credit and refund." @default.
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- W3033818783 date "2007-07-31" @default.
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- W3033818783 title "The Child Tax Credit" @default.
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