Select Guide Rating

• Front MatterSummary1 Introduction2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA3 Measuring Child Poverty with the Supplemental Poverty Measure4 Take-Up of the EITC and CTC Under ARPA in 20215 Experiences of Families and Nonprofit Organizations with the EITC and CTC Policies in 20216 Other COVID-19 Pandemic-Period Policies and Programs and Their Potential Confounding Effects for Assessing Impacts of the EITC and CTC in 20217 Potential Labor Supply and Employment Effects of Tax Credits8 Impact of the EITC and CTC on Child Poverty in 20219 Alternative Policy Options10 Recommendations for Improvements in the Measurement and Evaluation of the Impacts of the EITC and CTC on Child PovertyAppendix A: Committee and Staff BiosketchesAppendix B: Key TermsAppendix C: Specification of the Official Poverty Measure and the Supplemental Poverty MeasureAppendix D: Demographic Portrait of Child Poverty in the United StatesAppendix E: Evidence on Strengths and Limitations of IRS and Survey Data to Measure EITC and CTC Take-UpAppendix F: Synthesizing Elasticity Estimates from the EITC and CTC LiteratureAppendix G: Detailed Tables for Impacts of EITC and CTC Policies in 2021 on Child Poverty Rates for SubgroupsAppendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax CreditAppendix I: Additional Tables on Alternative Policy OptionsReferences

Select Guide Rating

• Front MatterSummary1 Introduction2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA3 Measuring Child Poverty with the Supplemental Poverty Measure4 Take-Up of the EITC and CTC Under ARPA in 20215 Experiences of Families and Nonprofit Organizations with the EITC and CTC Policies in 20216 Other COVID-19 Pandemic-Period Policies and Programs and Their Potential Confounding Effects for Assessing Impacts of the EITC and CTC in 20217 Potential Labor Supply and Employment Effects of Tax Credits8 Impact of the EITC and CTC on Child Poverty in 20219 Alternative Policy Options10 Recommendations for Improvements in the Measurement and Evaluation of the Impacts of the EITC and CTC on Child PovertyAppendix A: Committee and Staff BiosketchesAppendix B: Key TermsAppendix C: Specification of the Official Poverty Measure and the Supplemental Poverty MeasureAppendix D: Demographic Portrait of Child Poverty in the United StatesAppendix E: Evidence on Strengths and Limitations of IRS and Survey Data to Measure EITC and CTC Take-UpAppendix F: Synthesizing Elasticity Estimates from the EITC and CTC LiteratureAppendix G: Detailed Tables for Impacts of EITC and CTC Policies in 2021 on Child Poverty Rates for SubgroupsAppendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax CreditAppendix I: Additional Tables on Alternative Policy OptionsReferences

Select Guide Rating

• Front MatterSummary1 Introduction2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA3 Measuring Child Poverty with the Supplemental Poverty Measure4 Take-Up of the EITC and CTC Under ARPA in 20215 Experiences of Families and Nonprofit Organizations with the EITC and CTC Policies in 20216 Other COVID-19 Pandemic-Period Policies and Programs and Their Potential Confounding Effects for Assessing Impacts of the EITC and CTC in 20217 Potential Labor Supply and Employment Effects of Tax Credits8 Impact of the EITC and CTC on Child Poverty in 20219 Alternative Policy Options10 Recommendations for Improvements in the Measurement and Evaluation of the Impacts of the EITC and CTC on Child PovertyAppendix A: Committee and Staff BiosketchesAppendix B: Key TermsAppendix C: Specification of the Official Poverty Measure and the Supplemental Poverty MeasureAppendix D: Demographic Portrait of Child Poverty in the United StatesAppendix E: Evidence on Strengths and Limitations of IRS and Survey Data to Measure EITC and CTC Take-UpAppendix F: Synthesizing Elasticity Estimates from the EITC and CTC LiteratureAppendix G: Detailed Tables for Impacts of EITC and CTC Policies in 2021 on Child Poverty Rates for SubgroupsAppendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax CreditAppendix I: Additional Tables on Alternative Policy OptionsReferences