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At very high income levels the new credit could be phased out - in the same fashion as the exemption and Child Credit are under the existing system - but these phase-outs add complexity to the tax code
http://www.epinet.org
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Expanding the Child Tax Credit, Part II: A Profile of the 4.6 Million Taxpayers Who Would Benefit from Raising the Phase-Out Threshold to $250,000 by J.
http://www.taxfoundation.org
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... the Child Tax Credit? By ... maximum credit and the size of the phase-in and phase-out ranges depend on the number of qualifying children in a tax unit. For example, for a married couple with one child ...
http://www.urban.org
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Child Credit Phase-In Rules Hit Hurricane Victims Hardest Current federal tax law provides a credit against taxes otherwise due of up to $1,000 for each child age 16 or under.
http://www.ctj.org
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Child Tax Credit Phase-out for Married Couples ... Number of children Current law Proposal Credit begins to phase out at incomes of:
http://www.cbpp.org
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Child must be under 17 at year end Child must be claimed as a dependent $1,000 credit per child Reduces tax bill dollar-for-dollar Phase-out for higher income families
http://www.aicpa.org
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You can find the phase-out range for your filing status in the Publication 972 , Child Tax Credit . In general, the child tax credit is limited also by the sum of ...
http://www.irs.gov
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