To Reach Every Child, the Child Tax Credit Eligibility Requirements Must Be Changed
To ensure that no child is excluded from the CTC because of their family structure, frequency of moving, or their involvement in other systems, Congress must make critical changes to the definition of “qualifying child” for the purpose of the CTC. To expand eligibility, the CTC should be accessible to all children regardless of their relationship to their caregiver and the bene t should continue to support children and their families as their living arrangements change.