This fact sheet outlines the key principles for designing an effective Child Tax Credit that reduces child poverty, supports working families, promotes racial and economic equity, and delivers long-term benefits for children and the economy.
This article examines how administrative burdens in U.S. social safety net programs have changed over the past 30 years, showing that while average burdens have declined, inequality in who faces these burdens has grown.
The ANNALS of the American Academy of Political and Social Science
This report examines how the U.S. federal government can enhance the efficiency and equity of benefit delivery by simplifying eligibility rules and using a Rules as Code approach for digital systems.
The IRS is arguably the single most critical benefits administrator in the country, given its responsibility for tax credit-based relief programs, and COVID-19 relief payments. Despite these programs’ incredible progress in reducing poverty, and despite great strides by the IRS to implement them successfully, accessing IRS benefits remains too difficult for many low-income families. This report presents a comprehensive agenda to increase benefit coverage rates, simplify Americans’ interactions with the IRS, and decrease the portion of IRS benefits diverted to third parties.
GetYourRefund.org is an online portal by Code for America that helps low-income individuals claim thousands of dollars in tax credits, even after the traditional tax deadline has passed.
The Policy Rules Database (PRD), developed by the Federal Reserve Bank of Atlanta and the National Center for Children in Poverty, consolidates complex rules for major U.S. federal and state benefit programs and tax policies into a standardized, easy-to-use format. This database allows researchers to model public assistance impacts, simulate policy changes, and analyze benefits cliffs across various household scenarios using common rules and language across different programming platforms.
Benefits Data Trust (BDT) is a nonprofit that connects people to public benefits through a streamlined, phone-based application system called Benefits Launch, which reduces redundant questions and speeds up the process for multiple programs. BDT's approach, supported by a custom-built rules engine, has facilitated over 800,000 benefit enrollments, helping secure over $9 billion for eligible households across seven states.
The 2022 Dobbs v. Jackson decision overturned Roe v. Wade, leading 21 states to ban or heavily restrict abortion, exacerbating economic and health challenges for women denied care while these states also often lack supportive policies like paid leave, fair wages, and accessible public benefits for growing families.
This explores how tax credit systems can be redesigned to better meet the needs of families, especially those facing systemic barriers to filing and receiving benefits.
