Research ArticleII. New Supports Since Making Ends Meet
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Recipients’ Experiences of the Evolving Tax-Based Safety Net: The Case of the 2021 Expanded Child Tax Credit

Erika Abbott, Laura Tach
RSF: The Russell Sage Foundation Journal of the Social Sciences May 2026, 12 (1) 172-191; DOI: https://doi.org/10.7758/RSF.2026.12.1.07

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Figures

  • Figure 1.
    Figure 1.

    Annual Federal Spending on EITC, CTC, AFDC, and TANF, 1990–2022

    Source: Authors’ tabulations of IRS SOI and HHS statistics. Values inflation adjusted to 2022 dollars. IRS Source of Income Data obtained from IRS Data Books by Year. HHS AFDC expenditure data obtained from the AFDC Baseline Report. HHS TANF expenditure data obtained from annual TANF Financial Reports.

  • Figure 2.
    Figure 2.

    2021 Expanded Child Tax Credit Schedule for One Qualifying Child, Filing as Head of Household

    Source: Authors’ tabulations of IRS data (Internal Revenue Service 2021; Internal Revenue Service 2022).

    Note: Credit = CTC in 2020 and Expanded CTC in 2021.

  • Figure 3.
    Figure 3.

    Child Tax Credit (CTC) Study Timeline and Payment Schedule

    Source: Authors’ compilation.

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Recipients’ Experiences of the Evolving Tax-Based Safety Net: The Case of the 2021 Expanded Child Tax Credit
Erika Abbott, Laura Tach
RSF: The Russell Sage Foundation Journal of the Social Sciences May 2026, 12 (1) 172-191; DOI: 10.7758/RSF.2026.12.1.07
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