PolicyForecast cell on a law-encoded policy parameter.

Cost of a $3,000 fully refundable CTC, TY2026

What will official scorers estimate as the federal budget cost of a $3,000 fully refundable Child Tax Credit for tax year 2026, relative to current law?

current forecast · 80% CI$109.6B
$78.8B$109.6B$140.4B
history:PE prior: $102BCalibrated: $109.6B

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Key drivers

  • PolicyEngine raw economy impact
  • Official-score calibration
  • Refundability and phase-in design
  • Eligible child population and filing behavior

Resolution

source
Joint Committee on Taxation or Congressional Budget Office
expected
December 31, 2027
rule
Resolves to the first official JCT or CBO estimate, in billions of nominal dollars, for the tax-year 2026 federal budget effect of a materially equivalent $3,000 fully refundable Child Tax Credit scored against current law.
Policy parameter
gov.irs.credits.ctc.refundable.fully_refundable

Analyst agent · reasoning trace

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