Take-up of the Child Tax Credit by families with low income increased during COVID-19 with program expansion
The Child Tax Credit, commonly known as CTC, is a social safety net program that provides financial support to families with low income. During the COVID-19 pandemic, Congress increased the CTC from $2,000 to $3,600 per child per year and added advance payment options to support families monthly throughout the year. The Assessing California Communities’ Experiences with Safety Net Supports (ACCESS) Study evaluated 2019 and 2021 tax returns from 380 families with low income to investigate the take-up of CTC. The study revealed an increase in take-up during COVID-19. In 2019, before COVID, 44% of all eligible families received CTC, and in 2021, this increased to 79% of eligible families. Of eligible families who also filed taxes, 50% received CTC in 2019, and this increased to 90% in 2021. CTC take-up was lower among families who did not speak English as their primary language, had lower incomes, younger parents/caregivers, or less educated parents/caregivers. Barriers to CTC take-up may include administrative burden, tax filing errors, and changes in paperwork required to receive CTC. The findings were published online in the journal Annals of Epidemiology. The study was authored by Wendi Gosliner from the Nutrition Policy Institute, University of California Agriculture and Natural Resources, Kaitlyn Jackson of UC San Francisco, Lia Fernald and Nicole Fernández-Viña of UC Berkeley, and Rita Hamad of Harvard University. The study was supported by the Robert Wood Johnson Foundation, the Tipping Point Foundation, the University of California Office of the President, and the Berkeley Population Center at UC Berkeley.