National Immigration Law Center
Sign up for email updates.

Our mission is to defend & advance the rights & opportunities of low-income immigrants and their family members.

Child Tax Credit Facts

Compose

JANUARY 11, 2013

Five Facts About the Child Tax Credit (CTC)

Senator Kelly Ayotte (R-NH) has proposed an amendment to end the refundable Child Tax Credit for those who file their income tax returns using an Individual Taxpayer Identification Number (ITIN). If this measure becomes law, families that earn an average of $21,000 a year would have their taxes raised exponentially. This would cause irreparable harm to an already vulnerable community.

The Senate must reject this amendment and protect children in hardworking, taxpaying families.

    1. The Child Tax Credit is a proven anti-poverty measure that was established to help working families financially care for their children. See this video of Sen. Barbara Boxer (R-CA) standing up for families and children in her state and across the country.
    2. All workers in the U.S. are required to file federal income tax returns. Those who are ineligible for a Social Security number—including individuals who are lawfully present—file their taxes with an ITIN. Under current law, ITIN filers are eligible to claim the CTC. Senator Ayotte is seeking to change the tax law and deny refundable CTC eligibility to more than 2 million families who file their taxes using an ITIN.
    3. Allegations of fraud in the CTC program—or any other Internal Revenue Service or other federal program—should be investigated and addressed. This can be done without harming eligible children and their families.
    4. Those harmed by these proposals are disproportionately Latino, low-wage workers, and children.
    5. The Ayotte amendment will harm more than 5 million children—4 million of whom are U.S. citizens, but all of whom deserve our support. These children are not abstractions, they are very real and they are our future.