Equalizing the Child Tax Credit for Babies: How the 2023 American Family Act Treats Infants
Joint Report Ashley Raquel Morales Joint Report Ashley Raquel Morales

Equalizing the Child Tax Credit for Babies: How the 2023 American Family Act Treats Infants

This policy memo identifies how inadvertent inequities in payment timing for newborns arose in current law and in some prior versions of proposals for permanent expansion. It explains how the 2023 American Family Act—a proposal relevant to the forthcoming 2025 federal tax debate—would deliver monthly Child Tax Credit benefits to all eligible newborns moving forward.

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