Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:eligibility |
taxpayers with qualifying children
|
| gptkbp:feature |
refundable
|
| gptkbp:fiscalYear |
2023
|
| https://www.w3.org/2000/01/rdf-schema#label |
Additional Child Tax Credit
|
| gptkbp:introducedIn |
1997
|
| gptkbp:legalBasis |
gptkb:Internal_Revenue_Code_Section_24
|
| gptkbp:maximumLoanAmount |
up to $1,400 per qualifying child (as of 2023)
|
| gptkbp:phaseOutThreshold |
$200,000 for single filers, $400,000 for joint filers (as of 2023)
|
| gptkbp:publicLawNumber |
gptkb:IRS_Form_8812
|
| gptkbp:purpose |
provide refundable tax credit to eligible taxpayers with children
|
| gptkbp:relatedTo |
gptkb:Child_Tax_Credit
gptkb:Earned_Income_Tax_Credit |
| gptkbp:bfsParent |
gptkb:IRS_Form_8862
|
| gptkbp:bfsLayer |
5
|