State Policy Lever Checklist: State Child Tax Credit

Research is clear that money matters for children’s wellbeing and achievement. Greater income allows parents to better meet children’s basic needs, and financial stability can reduce parental stress. State child tax credits (CTCs) provide one avenue for states to increase family resources. 

This Policy Lever Checklist contains a list of considerations for state leaders to help maximize the effectiveness of a state CTC. It also underscores the implications of these policy choices and their collective impact on equitable access to the CTC among eligible families in their state. 

This checklist covers the following components of a child tax credit: 

• Program characteristics 
• Eligibility 
• Administration and funding