Example
Partially refundable child tax credit: Benefit as a percent of after-tax income
| Income bracket | Child tax credit |
|---|---|
| Bottom 20% | 1.3% |
| 21–40th | 1.9 |
| 41–60th | 1.6 |
| 61–80th | 1.2 |
| 81–90th | 0.9 |
| 91–95th | 0.6 |
| 96–99th | 0.3 |
| Top 1% | 0 |

Source: Tax Policy Center
Tax Policy Center, Individual Income Tax Expenditures [online database], Table T18-0195, October 2018. Data are for 2018.
This chart appears in:
Previous chart: « Home mortgage interest deduction: Benefit as a percent of after-tax income
Next chart: Policy modifications for the “Budget for shared prosperity” (billions of dollars) »