Fourteen states now provide Child Tax Credits to reduce poverty, boost economic security, and invest in children. This year alone, lawmakers in three states created new Child Tax Credits while lawmakers in seven states expanded existing credits. To maximize impact, lawmakers should consider making their credits fully refundable, not including an earnings requirement, setting a maximum amount per child instead of per household, setting state-specific phase-out ranges that target low- and middle-income families, indexing to inflation, and offering the option of advanced payments.
Human Rights Watch welcomes the opportunity to provide input regarding Human Rights Council Resolution 49/20 on the rights of the child and social protection. This submission reflects Human Rights Watch’s research on social protection and children in Ghana, Kazakhstan, Nepal, Uganda, and the United States.