The Child Tax Credit in the House-Passed Build Back Better Act: Summary Table
link to page 2 link to page 2 
INSIGHTi
The Child Tax Credit in the House-Passed
Build Back Better Act: Summary Table
Updated December 6, 2021
On November 19, 2021, the House passed the Build Back Better Act (BBBA; H.R. 5376). BBBA would
extend the 2021 expansion of the child credit for one year—2022—and would permanently make the
credit fully refundable beginning in 2023. As a result of these changes, many taxpayers in 2022 would
continue to receive a monthly benefit of up to $300 per young child (0-5 years old) and up to $250 per
older child (6-17 years old). Other aspects of the proposed credit in 2022 would be similar to those in
effect for 2021.
The House-passed BBBA child credit provisions differ from those in the legislation as it was initially
reported by the House Budget Committee on September 27, 2021.
Major differences include:
The 2021 expansion of the child credit (and advance payments) would be extended for
one year under the House-passed BBBA—2022—as opposed to extended for four years
(through the end of 2025) under the House Budget Committee reported bill. (Monthly
determination of eligibility and modified administration of the advance payments that
was included in the September 27 bill is not included in the House-passed bill.)
Advance payments of the 2022 credit would generally only be issued to taxpayers with
incomes under $150,000 if married filing jointly or income under $112,500 if a head of
household filer under the House-passed bill, as opposed to the House Budget Committee
reported bill.
The 2022 child credit parameters would not be indexed for inflation under the House-
passed bill, unlike the House Budget Committee reported bill, which included an
indexing provision.
The House-passed bill includes $3.9633 billion for IRS administration of the credit, and
$1 billion to support efforts to increase enrollment among eligible nonfilers (both
amounts would be available through September 30, 2026). In the House Budget
Committee reported bill, these amounts were $9 billion and $1 billion, respectively.
Major changes to the child tax credit made by the House-passed BBBA are summarized below in Table 1.
Table 1 is not a comprehensive accounting of every change included in the House-passed BBBA, nor
Congressional Research Service
https://crsreports.congress.gov
IN11786
CRS INSIGHT
Prepared for Members and
Committees of Congress
link to page 5 link to page 5 link to page 5 link to page 5 link to page 5 Congressional Research Service
2
does it include specific details for every proposed change. The figures following the table illustrate the
annual credit amount by income for different years.
Table 1. Selected Parameters of the Child Tax Credit
Under the November 19 House-passed Build Back Better Act (H.R. 5376)
CURRENT LAW
PROPOSED UNDER BBBA
2021a
2022-2025
After 2025
2022
2023-2025
After 2025
Parameter
(a)
(b)
(c)
(d)
(e)
(f)
Maximum
$3,600 per
$2,000 per
$1,000 per
Same as
Same as
Same as
Credit
child 0-5 years
child 0-16
child 0-16
current law
current law
current law
Amount
old
years old
years old
for 2021 (a)
for 2022-2025
after 2025 (c)
not adjusted for
not adjusted for
(b)
$3,000 per
inflation
inflation
child 6-17
years old
not adjusted for
inflation
Credit
Ful y
Phased-in
Phased-in
Same as
Ful y
Ful y
Amount Low-
refundableb
amount
amount
current law
refundableb
refundableb
Income
$3,600 per
calculated
calculated
for 2021 (a)
$2,000 per
$1,000 per
Taxpayers
child 0-5 years
based on
based on
child 0-16
child 0-16
Can Receive
old
earned income earned income
years old
formula:
formula:
Ful y
refundableb
15% of earned
15% of earned
$3,000 per
income above
income above
child 6-17
$2,500 not to
$3,000 not to
years old
exceed $1,400
exceed $1,000
per child 0-16
per child 0-16
years old
years old
Maximum
$300 per
N/A. No
N/A. No
$300 per
N/A. No
N/A. No
Monthly
young child
monthly
monthly
young child
monthly
monthly
Amount
$250 per older payment of
payment of
$250 per older payment of
payment of
child
credit
credit
child
credit
credit
not adjusted for
not adjusted for
inflation
inflation
Phaseout
Initial
$400,000 MFJ
$110,000 MFJ
Same as
Same as
Same as
Threshold(s)
Threshold
$200,000
$75,000 HOH current law
current law
current law
MFJ: married
(Phaseout of
HOH
for 2021 (a)
for 2022-2025
after 2025 (c)
$75,000 S
filing jointly
Increased
(b)
Credit)
$200,000 S
HOH: head of
household
$150,000 MFJ
S: single
$112,500
HOH
$75,000 S
link to page 5 link to page 5 Congressional Research Service
3
CURRENT LAW
PROPOSED UNDER BBBA
2021a
2022-2025
After 2025
2022
2023-2025
After 2025
Parameter
(a)
(b)
(c)
(d)
(e)
(f)
Second
Threshold
(Phaseout of
Pre-ARPA
Credit)
$400,000 MFJ
$200,000
HOH
$200,000 S
Income
No
No
No
Yes. Lowest
No
No
Lookback for
income of the
Phaseout
current year
(2022) and
preceding year
(2021)
ID
Work-
Work-
Any taxpayer
Same as
Same as
Same as
Requirement
authorized
authorized
ID (e.g.,
current law
current law
current law
of Qualifying
SSN
SSN
SSN/ITIN/
after 2025 (c)
after 2025 (c)
after 2025 (c)c
Child
ATIN)
ID
Any taxpayer
Any taxpayer
Any taxpayer
Same as
Same as
Same as
Requirement
ID (e.g.,
ID (e.g.,
ID (e.g.,
current law
current law
current law
of Taxpayer
SSN/ITIN)
SSN/ITIN)
SSN/ITIN)
(a), (b), & (c)
(a), (b), & (c)
(a), (b), & (c)
Maximum
17 years old
16 years old
16 years old
17 years old
16 years old
16 years old
Qualifying
Child Age
Method of
Up to 50%
No advance.
No advance.
Up to 100%
No advance.
No advance.
Receipt
advanced;
Credit claimed
Credit claimed
advanced
Credit claimed
Credit claimed
remainder
on tax return.
on tax return.
on tax return.
on tax return.
claimed on tax
return
link to page 5 link to page 5 Congressional Research Service
4
CURRENT LAW
PROPOSED UNDER BBBA
2021a
2022-2025
After 2025
2022
2023-2025
After 2025
Parameter
(a)
(b)
(c)
(d)
(e)
(f)
Repayment
Safe Harbor
N/A
N/A
Safe Harbor
N/A
N/A
protection for
Amount:
Amount:
excess
Repayment is
Repayment
advance
limited to
would be
paymentsd
cases where
limited to
the number of
cases where
children used
the number of
to estimate
children used
the advance
to estimate
payments of
the advance
the 2021
payments of
credit differs
the 2022
from the
credit differs
number of
from the
children
number of
actually
children
claimed on the
actually
2021 return. In
claimed on the
these cases,
2022 return.
any amount
The maximum
the taxpayer
safe harbor
would
would be
otherwise
$3,600 times
need to repay
this difference
is reduced by a
in number of
safe harbor
young children
amount. The
0-5 years old,
maximum safe
plus $3,000
harbor amount
times this
is $2,000 times
difference in
this difference
number of
in number of
older children
children.
6-17 years old.
Safe Harbor
Safe Harbor
Phaseout:
Phaseout:
The safe
Same as
harbor amount
current law
is subject to
for 2021 (a)
phaseout.
link to page 5 Congressional Research Service
5
CURRENT LAW
PROPOSED UNDER BBBA
2021a
2022-2025
After 2025
2022
2023-2025
After 2025
Parameter
(a)
(b)
(c)
(d)
(e)
(f)
Applicability
Applicability
of Safe
of Safe
Harbor:
Harbor: Same
There is no
as current law
repayment
for 2021 (a)
protection for
changes in
credit amount
due to changes
in income and
marital status
between the
reference year
and the
applicable
return.
Would Other
Yes.
Yes.
No.
Yes. Proposed
Yes. Proposed
No.
Temporary
ARPA changes
Temporary
Temporary
changes in
changes in
Temporary
Modification(s)
for 2021 are
changes made
changes made
BBBA for 2022 BBBA for 2022 changes made
to the Child
layered on
by P.L. 115-97
by P.L. 115-97
would be
would be
by P.L. 115-97
Credit Be in
existing
are in effect.
are scheduled
layered on
layered on
are scheduled
Effect?
temporary
to expire.
existing
existing
to expire.
changes made
temporary
temporary
by P.L. 115-97.
changes made
changes made
by P.L. 115-97.
by P.L. 115-97.
Source: CRS analysis of the Build Back Better Act, as passed the House of Representatives on November 19, 2021.
Notes: A child’s age for the purposes of these age limits is based on their age on last day of the year. For the purposes of
advancing the credit, the IRS can use existing data to project the child’s age. Income for most taxpayers is their adjusted
gross income (AGI).
a. The bil also proposes making changes to the credit for 2021 concerning the applicability of the safe harbor, married
joint filers, and data used to calculate the advance payments.
b. Ful y refundable means eligible low- and moderate-income taxpayers can receive the “ful ” or maximum credit
amount, irrespective of their income. Low-income taxpayers are generally only eligible for the ful amount in 2021 if
their principal place of abode is in the United States or Puerto Rico. This provision permanently extends that
requirement to receive a ful y refundable tax credit.
c. Prior to the expansion of the child credit under the American Rescue Plan Act (ARPA; P.L. 117-2), the ID
requirement for qualifying children was temporarily changed from any taxpayer ID to a work-authorized SSN for 2018-
2025. Hence, under current law, absent any changes under BBBA, the taxpayer ID requirement for qualifying children
is scheduled to be any taxpayer ID beginning in 2026.
d. Excess advance payments are equal to the value of the credit a taxpayer is eligible to claim on their tax return minus
amounts received as advance payments.
Congressional Research Service
6
Congressional Research Service
7
Congressional Research Service
8
Author Information
Margot L. Crandall-Hollick
Specialist in Public Finance
Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan shared staff
to congressional committees and Members of Congress. It operates solely at the behest of and under the direction of
Congress. Information in a CRS Report should not be relied upon for purposes other than public understanding of
Congressional Research Service
9
information that has been provided by CRS to Members of Congress in connection with CRS’s institutional role.
CRS Reports, as a work of the United States Government, are not subject to copyright protection in the United
States. Any CRS Report may be reproduced and distributed in its entirety without permission from CRS. However,
as a CRS Report may include copyrighted images or material from a third party, you may need to obtain the
permission of the copyright holder if you wish to copy or otherwise use copyrighted material.
IN11786 · VERSION 8 · UPDATED
INSIGHTi
The Child Tax Credit in the House-Passed
Build Back Better Act: Summary Table
Updated December 6, 2021
On November 19, 2021, the House passed the Build Back Better Act (BBBA; H.R. 5376). BBBA would
extend the 2021 expansion of the child credit for one year—2022—and would permanently make the
credit fully refundable beginning in 2023. As a result of these changes, many taxpayers in 2022 would
continue to receive a monthly benefit of up to $300 per young child (0-5 years old) and up to $250 per
older child (6-17 years old). Other aspects of the proposed credit in 2022 would be similar to those in
effect for 2021.
The House-passed BBBA child credit provisions differ from those in the legislation as it was initially
reported by the House Budget Committee on September 27, 2021.
Major differences include:
The 2021 expansion of the child credit (and advance payments) would be extended for
one year under the House-passed BBBA—2022—as opposed to extended for four years
(through the end of 2025) under the House Budget Committee reported bill. (Monthly
determination of eligibility and modified administration of the advance payments that
was included in the September 27 bill is not included in the House-passed bill.)
Advance payments of the 2022 credit would generally only be issued to taxpayers with
incomes under $150,000 if married filing jointly or income under $112,500 if a head of
household filer under the House-passed bill, as opposed to the House Budget Committee
reported bill.
The 2022 child credit parameters would not be indexed for inflation under the House-
passed bill, unlike the House Budget Committee reported bill, which included an
indexing provision.
The House-passed bill includes $3.9633 billion for IRS administration of the credit, and
$1 billion to support efforts to increase enrollment among eligible nonfilers (both
amounts would be available through September 30, 2026). In the House Budget
Committee reported bill, these amounts were $9 billion and $1 billion, respectively.
Major changes to the child tax credit made by the House-passed BBBA are summarized below in Table 1.
Table 1 is not a comprehensive accounting of every change included in the House-passed BBBA, nor
Congressional Research Service
https://crsreports.congress.gov
IN11786
CRS INSIGHT
Prepared for Members and
Committees of Congress
link to page 5 link to page 5 link to page 5 link to page 5 link to page 5 Congressional Research Service
2
does it include specific details for every proposed change. The figures following the table illustrate the
annual credit amount by income for different years.
Table 1. Selected Parameters of the Child Tax Credit
Under the November 19 House-passed Build Back Better Act (H.R. 5376)
CURRENT LAW
PROPOSED UNDER BBBA
2021a
2022-2025
After 2025
2022
2023-2025
After 2025
Parameter
(a)
(b)
(c)
(d)
(e)
(f)
Maximum
$3,600 per
$2,000 per
$1,000 per
Same as
Same as
Same as
Credit
child 0-5 years
child 0-16
child 0-16
current law
current law
current law
Amount
old
years old
years old
for 2021 (a)
for 2022-2025
after 2025 (c)
not adjusted for
not adjusted for
(b)
$3,000 per
inflation
inflation
child 6-17
years old
not adjusted for
inflation
Credit
Ful y
Phased-in
Phased-in
Same as
Ful y
Ful y
Amount Low-
refundableb
amount
amount
current law
refundableb
refundableb
Income
$3,600 per
calculated
calculated
for 2021 (a)
$2,000 per
$1,000 per
Taxpayers
child 0-5 years
based on
based on
child 0-16
child 0-16
Can Receive
old
earned income earned income
years old
formula:
formula:
Ful y
refundableb
15% of earned
15% of earned
$3,000 per
income above
income above
child 6-17
$2,500 not to
$3,000 not to
years old
exceed $1,400
exceed $1,000
per child 0-16
per child 0-16
years old
years old
Maximum
$300 per
N/A. No
N/A. No
$300 per
N/A. No
N/A. No
Monthly
young child
monthly
monthly
young child
monthly
monthly
Amount
$250 per older payment of
payment of
$250 per older payment of
payment of
child
credit
credit
child
credit
credit
not adjusted for
not adjusted for
inflation
inflation
Phaseout
Initial
$400,000 MFJ
$110,000 MFJ
Same as
Same as
Same as
Threshold(s)
Threshold
$200,000
$75,000 HOH current law
current law
current law
MFJ: married
(Phaseout of
HOH
for 2021 (a)
for 2022-2025
after 2025 (c)
$75,000 S
filing jointly
Increased
(b)
Credit)
$200,000 S
HOH: head of
household
$150,000 MFJ
S: single
$112,500
HOH
$75,000 S
link to page 5 link to page 5 Congressional Research Service
3
CURRENT LAW
PROPOSED UNDER BBBA
2021a
2022-2025
After 2025
2022
2023-2025
After 2025
Parameter
(a)
(b)
(c)
(d)
(e)
(f)
Second
Threshold
(Phaseout of
Pre-ARPA
Credit)
$400,000 MFJ
$200,000
HOH
$200,000 S
Income
No
No
No
Yes. Lowest
No
No
Lookback for
income of the
Phaseout
current year
(2022) and
preceding year
(2021)
ID
Work-
Work-
Any taxpayer
Same as
Same as
Same as
Requirement
authorized
authorized
ID (e.g.,
current law
current law
current law
of Qualifying
SSN
SSN
SSN/ITIN/
after 2025 (c)
after 2025 (c)
after 2025 (c)c
Child
ATIN)
ID
Any taxpayer
Any taxpayer
Any taxpayer
Same as
Same as
Same as
Requirement
ID (e.g.,
ID (e.g.,
ID (e.g.,
current law
current law
current law
of Taxpayer
SSN/ITIN)
SSN/ITIN)
SSN/ITIN)
(a), (b), & (c)
(a), (b), & (c)
(a), (b), & (c)
Maximum
17 years old
16 years old
16 years old
17 years old
16 years old
16 years old
Qualifying
Child Age
Method of
Up to 50%
No advance.
No advance.
Up to 100%
No advance.
No advance.
Receipt
advanced;
Credit claimed
Credit claimed
advanced
Credit claimed
Credit claimed
remainder
on tax return.
on tax return.
on tax return.
on tax return.
claimed on tax
return
link to page 5 link to page 5 Congressional Research Service
4
CURRENT LAW
PROPOSED UNDER BBBA
2021a
2022-2025
After 2025
2022
2023-2025
After 2025
Parameter
(a)
(b)
(c)
(d)
(e)
(f)
Repayment
Safe Harbor
N/A
N/A
Safe Harbor
N/A
N/A
protection for
Amount:
Amount:
excess
Repayment is
Repayment
advance
limited to
would be
paymentsd
cases where
limited to
the number of
cases where
children used
the number of
to estimate
children used
the advance
to estimate
payments of
the advance
the 2021
payments of
credit differs
the 2022
from the
credit differs
number of
from the
children
number of
actually
children
claimed on the
actually
2021 return. In
claimed on the
these cases,
2022 return.
any amount
The maximum
the taxpayer
safe harbor
would
would be
otherwise
$3,600 times
need to repay
this difference
is reduced by a
in number of
safe harbor
young children
amount. The
0-5 years old,
maximum safe
plus $3,000
harbor amount
times this
is $2,000 times
difference in
this difference
number of
in number of
older children
children.
6-17 years old.
Safe Harbor
Safe Harbor
Phaseout:
Phaseout:
The safe
Same as
harbor amount
current law
is subject to
for 2021 (a)
phaseout.
link to page 5 Congressional Research Service
5
CURRENT LAW
PROPOSED UNDER BBBA
2021a
2022-2025
After 2025
2022
2023-2025
After 2025
Parameter
(a)
(b)
(c)
(d)
(e)
(f)
Applicability
Applicability
of Safe
of Safe
Harbor:
Harbor: Same
There is no
as current law
repayment
for 2021 (a)
protection for
changes in
credit amount
due to changes
in income and
marital status
between the
reference year
and the
applicable
return.
Would Other
Yes.
Yes.
No.
Yes. Proposed
Yes. Proposed
No.
Temporary
ARPA changes
Temporary
Temporary
changes in
changes in
Temporary
Modification(s)
for 2021 are
changes made
changes made
BBBA for 2022 BBBA for 2022 changes made
to the Child
layered on
by P.L. 115-97
by P.L. 115-97
would be
would be
by P.L. 115-97
Credit Be in
existing
are in effect.
are scheduled
layered on
layered on
are scheduled
Effect?
temporary
to expire.
existing
existing
to expire.
changes made
temporary
temporary
by P.L. 115-97.
changes made
changes made
by P.L. 115-97.
by P.L. 115-97.
Source: CRS analysis of the Build Back Better Act, as passed the House of Representatives on November 19, 2021.
Notes: A child’s age for the purposes of these age limits is based on their age on last day of the year. For the purposes of
advancing the credit, the IRS can use existing data to project the child’s age. Income for most taxpayers is their adjusted
gross income (AGI).
a. The bil also proposes making changes to the credit for 2021 concerning the applicability of the safe harbor, married
joint filers, and data used to calculate the advance payments.
b. Ful y refundable means eligible low- and moderate-income taxpayers can receive the “ful ” or maximum credit
amount, irrespective of their income. Low-income taxpayers are generally only eligible for the ful amount in 2021 if
their principal place of abode is in the United States or Puerto Rico. This provision permanently extends that
requirement to receive a ful y refundable tax credit.
c. Prior to the expansion of the child credit under the American Rescue Plan Act (ARPA; P.L. 117-2), the ID
requirement for qualifying children was temporarily changed from any taxpayer ID to a work-authorized SSN for 2018-
2025. Hence, under current law, absent any changes under BBBA, the taxpayer ID requirement for qualifying children
is scheduled to be any taxpayer ID beginning in 2026.
d. Excess advance payments are equal to the value of the credit a taxpayer is eligible to claim on their tax return minus
amounts received as advance payments.
Congressional Research Service
6
Congressional Research Service
7
Congressional Research Service
8
Author Information
Margot L. Crandall-Hollick
Specialist in Public Finance
Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan shared staff
to congressional committees and Members of Congress. It operates solely at the behest of and under the direction of
Congress. Information in a CRS Report should not be relied upon for purposes other than public understanding of
Congressional Research Service
9
information that has been provided by CRS to Members of Congress in connection with CRS’s institutional role.
CRS Reports, as a work of the United States Government, are not subject to copyright protection in the United
States. Any CRS Report may be reproduced and distributed in its entirety without permission from CRS. However,
as a CRS Report may include copyrighted images or material from a third party, you may need to obtain the
permission of the copyright holder if you wish to copy or otherwise use copyrighted material.
IN11786 · VERSION 8 · UPDATED