Designing a Universal Child Allowance: Who Can Claim Which Kids?

April 12, 2021 | by Jacob Goldin and Ariel Jurow Kleiman | Brookings


In an article about the newly enacted Child Tax Credit, two law professors propose changes to the “child-claiming” rules that currently determine who can claim which children. Children who are living with and being cared for by relatives not considered “close” and by close family friends do not count toward this credit. However, the authors point out, the children in those groups are most likely to benefit from the credit. They also suggest changing the evaluation timeline from annually to quarterly, at a minimum. This would help more children with housing instability—again, a vulnerable population. For more details, read the full article here.