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.
- $3,600/child under 6, $3,000/child 6-17
- Fully refundable — poorest families benefit
- 4 million children lifted from poverty
- Monthly advance payments available