Congress has passed legislation permanently expanding the Child Tax Credit to $3,600 per child under 6 and $3,000 per child ages 6-17, with full refundability that ensures the poorest families receive the full benefit.

Impact

The expanded credit will lift an estimated 4 million children out of poverty, returning to the levels seen during the temporary 2021 expansion that reduced child poverty by 46%.

Payment Structure

Families can choose between monthly advance payments of $250-300 per child or a lump sum at tax filing. The IRS will use 2025 tax returns to determine initial eligibility.