The Impact of a “Fully Refundable” Child Tax Credit

Research ReportCRS InsightVersion 4

IN11752

The Impact of a “Fully Refundable” Child Tax Credit

Published Nov 24, 2021Updated Jun 21, 2025

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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

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HR 785117th Congress
For the relief of Maria Isabel Bueso Barrera, Alberto Bueso Mendoza, and Karla Maria Barrera De Bueso.
Dec 27, 2022 · Became Private Law No: 117-2.
HR 1319117th Congress
American Rescue Plan Act of 2021
Mar 11, 2021 · Became Public Law No: 117-2.

The Impact of a “Fully Refundable” Child Tax Credit

Legislation this report covers