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Expanding the Child Tax Credit: Budgetary, Distributional, and Incentive Effects

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Summary: PWBM projects the House Ways and Means Committee proposal to temporarily extend the 2021 Child Tax Credit design would provide an average 2022 refundable tax cut of $2,785 to 78 percent of households with children at a budgetary cost of $545 billion over the 10-year budget window. Changes to phase-out and phase-in thresholds would reduce the budgetary cost but also reduce the size of the tax cuts.

Key Points

  • PWBM projects the House Ways and Means Committee proposal to temporarily extend the 2021 Child Tax Credit design would cost $545 billion. In 2022, 78 percent of households with children would see a tax cut under the proposal, with an average tax reduction of $2,785.

  • Lowering the proposed phase-out threshold from $112,500 to $45,000 for most single parents would lower the proposal’s budgetary cost to $463 billion, a decrease of $82 billion over 10 years. Under this design, 74 percent of households with children would benefit.

  • The House CTC bill raises the average effective marginal tax rate for low-income single parents making less than $10,000. Phasing in the credit at a rate of 15 cents per dollar of earnings would fully offset this marginal tax rate hike but would also reduce the average tax cut for the bottom quintile from $3,765 to $540 in 2022. With that phase-in, this proposal would cost $315 billion over the budget window.

Expanding the Child Tax Credit: Budgetary, Distributional, and Incentive Effects

Introduction

The American Rescue Plan Act, signed into law in March 2021, temporarily expanded the Child Tax Credit (CTC), a flat-dollar benefit for households with children. The expansion is scheduled to expire at the end of 2021 and its extension has been a stated priority in the Biden administration’s American Families Plan and subsequent FY2021 President’s Budget. Now, some Democratic lawmakers in Congress have proposed a similar extension in their reconciliation bill, most recently in the House Ways and Means Committee text.

Reports suggest that the proposed CTC expansion is one area where senators continue to negotiate policy design. Among the contested details are “phase ins” and “phase outs”—the income thresholds over which households begin to either gain, or lose, eligibility for the credit. By conditioning credit eligibility on earnings, these design features affect the CTC’s fiscal impact and the extent to which it provides benefits across the income distribution. Phase-ins and phase-outs also change the implicit marginal tax rate for some households, which in turn influences parents’ decisions about whether – and how much – to work.

In this brief, we analyze a set of illustrative policy options for expanding the CTC with a focus on budgetary and distributional effects. We also examine the extent to which an expansion of the CTC changes work incentives for different types of families. Our results help quantify the trade-offs policymakers face when crafting social spending legislation.

Child Tax Credit Background

Established in 1997, the CTC has historically provided a fixed-dollar benefit to many households with children, the design of which has evolved in structure and generosity over the years. Under current law, the CTC includes several “fiscal cliffs” wherein the tax benefit of the credit is scheduled to shrink unless Congress extends temporary expansions.

From 2013 to 2017, the CTC provided a $1,000 per-qualifying-child credit that phased out by 5 cents per dollar of income above $75,000 for most single parents ($110,000 for joint returns). The credit was “partially refundable”, meaning that the full value was available to families with adequate income tax liability. But for those with more CTC than liability, the excess was available as a tax refund, calculated as 15 percent of earnings above $3,000. That is, the CTC phased in with income. In Figure 1 below, this iteration of the CTC is referred to as the “pre-TCJA CTC.”

The Tax Cuts and Jobs Act (TCJA) expanded the CTC both in terms of maximum value and breadth across the income distribution. Starting in 2018, the value was doubled to $2,000 per qualifying child, and the phase-out threshold was raised to $200,000 ($400,000). The phase-in structure was retained and slightly reformed: refunds were capped at the lesser of $1,400 per child or 15 percent of earnings above $2,500. This expansion is temporary under current law and is scheduled to revert to 2017 tax law parameters beginning in 2026. Below, this iteration of the CTC is referred to as the “TCJA CTC.”

In 2021, The America Rescue Plan Act (ARPA) expanded the CTC once again. The maximum per-qualifying child was expanded by an additional amount of $1,600 for children under 6 and $1,000 for older children, bringing the maximum CTC value to $3,600/$3,000. The reform also extended eligibility to 17-year-old children, who previously did not qualify. The additional amount in excess of the prior-law $2,000 value is phased out at a rate of 5 cents per dollar above $112,500 ($150,000) in income. Most notably, the CTC was made “fully refundable”, which means that lower-income households can receive the full CTC value, irrespective of available income tax liability. The credit was also made partially “advanceable”, meaning that rather than waiting until tax filing season to claim it, eligible households could receive 50 percent of the CTC’s presumed value delivered in monthly installments during the tax year. This expansion is temporary and applies only through the end of 2021 at which point the CTC reverts to the TCJA CTC design. Below, this iteration of the CTC is referred to as the “2021 CTC.”

Figure 1 plots the CTC schedule for a single parent with one qualifying child under each of the historical iterations described above. The child is assumed to be under the age of 6.

Figure 1. Child Tax Credit Value for a Single Parent with One Child under Current and Prior Law

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Figure 2 shows the maximum per-child credit value by year, illustrating the looming fiscal cliffs embedded in current law.

Figure 2. Maximum Child Tax Credit Value Per Child Under Historical and Current Law

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Child Tax Credit: Options for Expansion

As mentioned above, the value of the CTC falls from $2,000 to $1,000 in 2026. The House Ways and Means reconciliation bill would extend the 2021 CTC parameters through 2025 while also indexing the credit value and initial phase-out thresholds to inflation and increasing the second phase-out threshold to $300,000. The proposal would also continue paying advance monthly payments worth 1/12th of the tax year’s presumed CTC value.

This kind of advanceable credit design can generate overpayments wherein the IRS issues advanced payments to households who end up failing to qualify for the credit during that tax year. When the IRS sends advance payments for a tax year, it must rely on information from the previous tax year to determine eligibility. But a taxpayer’s income, marital status, and child custody situations can change during the year, potentially reducing the amount of CTC they are eligible to claim come tax season. The House bill CTC proposal provides a “safe harbor” against repayment and would generally not require repayment of accidental overpayments except in the case of fraudulent activity.

Lawmakers in Congress interested in reducing the scope of the bill’s proposed expansion may look to phase-outs and phase-ins as sources of budgetary cost savings. By lowering the threshold at which the credit value starts to phase out, fewer households would receive the full credit value (or any credit at all), thereby reducing the budgetary cost.

Adding a phase-in to the House reconciliation bill would also reduce its budgetary cost. One central difference between the prior-law CTC and the 2021/House bill CTC is that under the latter design, households with no income are eligible for the full CTC value. Put differently, the prior-law (and current-law, for 2022 forward) CTC is phased in with earned income. Phase-ins for refundable credits have two notable characteristics. First, they exclude the poorest households from receiving the full value of benefits. Second, phase-in rates can be thought of as negative effective marginal tax rates, wherein an additional dollar of earned income generates more than one dollar of after-tax income. The latter effect is thought to encourage labor force participation due to the “substitution effect”. A long literature attempts to quantify how phase-ins impact the labor supply decisions of low-income parents by studying a similarly-structured tax benefit, the Earned Income Tax Credit. Most studies find a positive effect, though some recent research calls the interpretation of these findings into question.

In this brief, we analyze the effects of such modifications. We construct several illustrative policy scenarios that incorporate changes to the House CTC’s phase-out and phase-in parameters, both independently and considered together.

Table 1 summarizes the policy scenarios. These policy scenarios are described relative to the House bill CTC proposal. For example, Scenario 2 lowers the initial phase-out threshold to $50,000 ($75,000 and $100,000 for heads of household and joint returns, respectively), holding everything else in the House bill CTC proposal fixed.

Table 1. Child Tax Credit Parameters under Each Illustrative Policy Scenario

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Scenario First phase-out threshold Phase-in rate
Scenario 1: House bill $75K / $112.5K / $150K NA
Scenario 2: Reduce the phase-out threshold $50K / $75K / $100K NA
Scenario 3: Reduce the phase-out threshold further $30K / $45K / $60K NA
Scenario 4: Fast phase-in $75K / $112.5K / $150K 50%
Scenario 5: Slow phase-in $75K / $112.5K / $150K 15%
Scenario 6: Phase in and reduce the phase-out threshold $50K / $75K / $100K 15%

Note: the following parameters are common to all scenarios: $3,000 ($3,600) maximum credit value per child under 6 (over 6); 17-year-olds eligible; credit value and first phase-out thresholds indexed to inflation; second phase-out thresholds of $200K/$300K/$400K; advanceable.

Additionally, we consider the budgetary effects of each policy scenario under two assumptions about its permanence: one where the expansion expires at the end of 2025 (as per the House CTC bill), and another where the policy is permanent. The purpose of this exercise is to show the full fiscal cost in the event that a temporary expansion is ultimately extended by a future Congress.

Figure 3 visualizes the CTC schedule under each policy scenario for a single parent. Use the drop-down menu to toggle between the number of qualifying children.

Figure 3. Child Tax Credit Value for a Single Parent with children under Current and Prior Law

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Number of Children:

The schedule for a tax credit with both a phase-in and a phase-out is said to be trapezoidal. Note, however, that the shape becomes triangular if the phase-in range intercepts the phase-out range. For example, under Scenario 6, a single parent of 3 young children would be phased-in for the first $62,300 in earnings. At that point, the phase-out range abruptly begins and the maximum credit value never reaches the full $10,800. The shape of this schedule illustrates the trade-offs that policymakers face when attempting to “target” benefits using a combination of phase-ins and phase-outs.

Results: Summary

Our results illustrate that there is a trade-off between fiscal cost and generosity of benefits, and also designs that encourage work come at the cost of forgone direct poverty alleviation. In the coming sections, we present detailed breakdowns of the budgetary, distributional, and incentive effects separately. Table 2 summarizes the results of each policy experiment.

Table 2. Summary Table of Effects of Each Illustrative Policy Scenario

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Scenario Budget cost through 2025 (billions of $) 10-year budget cost if made permanent (billions of $) Millions of households with children with a tax cut Average tax change for households with children, 2022 Average tax cut for households with children in the the bottom income quntile, 2022 Average change in effective marginal tax rate for a single parent with less than $10K in earnings (percentage points)
Scenario 1: House bill -545 -1,891 40.6 -$2,285 -$3,840 10.2%
Scenario 2: Reduce the phase-out threshold -512 -1,804 38.3 -$2,145 -$3,840 10.2%
Scenario 3: Reduce the phase-out threshold further -463 -1,670 34.5 -$1,925 -$3,840 10.2%
Scenario 4: Fast phase-in -482 -1,723 40.0 -$2,050 -$2,740 -27.2%
Scenario 5: Slow phase-in -315 -1,284 38.9 -$1,250 -$1,020 -4.2%
Scenario 6: Phase in and reduce the phase-out threshold -283 -1,197 36.6 -$1,110 -$540 -4.2%
Budgetary Effects: Detail

Table 3 reports the annual budgetary effects of each policy scenario over the budget window. We report 10-year totals for two scenarios: one where the expansion expires at the end of 2025, and another where the policy is made permanent. Cost totals for the temporary policy scenarios include roughly $20 billion in post-2025 revenues from making the CTC permanently refundable, a consistent feature of the administration’s CTC expansions.

Table 3. Budgetary Effects, Fiscal Years 2022-2031

Billions of dollars

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Scenario 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 10-year budget cost if temporary (expires in 2025) 10-year budget cost if made permanent
Scenario 1: House bill -95 -129 -131 -136 -195 -216 -224 -230 -238 -244 -545 -1,891
Scenario 2: Reduce the phase-out threshold -89 -121 -123 -127 -186 -207 -215 -220 -228 -234 -512 -1,804
Scenario 3: Reduce the phase-out threshold further -80 -109 -110 -114 -173 -194 -201 -206 -214 -219 -463 -1,670
Scenario 4: Fast phase-in -84 -111 -118 -118 -179 -200 -205 -213 -218 -226 -482 -1,723
Scenario 5: Slow phase-in -52 -70 -74 -76 -135 -156 -161 -167 -172 -179 -315 -1,284
Scenario 6: Phase in and reduce the phase-out threshold -46 -62 -66 -67 -126 -147 -152 -158 -162 -169 -283 -1,197

We project that the House bill CTC expansion would cost roughly $545 billion as written.1 If extended beyond 2025, the proposal would increase deficits by $1.9 trillion over fiscal years 2022 to 2031.

Lowering the head of household phase-out threshold from $112,500 to $75,000 or $45,000 reduces the through-2025 budget cost to $512 billion and $463 billion, respectively. Similarly, adding a credit phase-in to the House bill CTC proposal lessens the budgetary impact. A 50 percent phase-in rate lowers the through-2025 cost to $482 billion, whereas the same estimate falls to $315 billion under a more-restrictive 15 percent phase-in rate. The most restrictive CTC expansion modeled, which combines a lower phase-out threshold and the imposition of a phase-in range, would cost $283 billion over the budget window if not extended beyond 2025.

Note that under each proposal, the annual cost rises starting in 2026 due to path of CTC policy under a current-law baseline. As described above, the CTC value is scheduled to fall from $2,000 to $1,000 after 2025.

Distributional Effects: Detail

Changing key design features of the proposed House bill CTC expansion, such as phase-out thresholds and phase-in rates, will affect who benefits from the credit and by how much. Because the CTC by definition excludes childless households, we restrict our sample to households with children.2 Table 4 reports key distributional measures for each illustrative policy scenario, showing changes in 2022 relative to current law—that is, relative to the CTC as it was structured in 2020.3 The drop-down menu allows users to select a policy scenario.

Table 4. Selected Measures of the Distributional Impact of Each Illustrative Policy Scenario, 2022

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Scenario 1: House bill
Income group Number of families Number of families with a tax cut Share of families with a tax cut Average tax cut Average tax change (including families without a cut) Share of tax change
Bottom quintile 6.1 5.3 87.1% -$3,765 -$3,280 17.4%
Second quintile 12.9 11.5 89.4% -$3,320 -$2,970 33.2%
Middle quintile 11.1 9.4 84.6% -$2,500 -$2,115 20.4%
Fourth quintile 10.3 8.4 81.5% -$2,345 -$1,910 17.1%
80-90% 5.6 4.1 73.9% -$2,285 -$1,690 8.2%
90-95% 2.9 1.1 39.3% -$1,880 -$740 1.8%
95-99% 2.3 0.7 29.8% -$2,080 -$620 1.3%
99-99.9% 0.5 0 5.5% -$3,300 -$180 0.1%
Top 0.1% 0.1 0 0.0% $0 $0 0.0%
Total 51.7 40.6 78.4% -$2,820 -$2,215 100.0%
Scenario 2: Reduce the phase-out threshold
Income group Number of families Number of families with a tax cut Share of families with a tax cut Average tax cut Average tax change (including families without a cut) Share of tax change
Bottom quintile 6.1 5.3 87.1% -$3,765 -$3,280 18.5%
Second quintile 12.9 11.5 89.4% -$3,320 -$2,970 35.4%
Middle quintile 11.1 9.4 84.6% -$2,495 -$2,110 21.7%
Fourth quintile 10.3 8.1 79.0% -$2,225 -$1,760 16.8%
80-90% 5.6 2.7 47.5% -$1,850 -$880 4.6%
90-95% 2.9 0.6 20.6% -$1,950 -$400 1.1%
95-99% 2.3 0.6 27.6% -$2,010 -$555 1.2%
99-99.9% 0.5 0 5.5% -$3,300 -$180 0.1%
Top 0.1% 0.1 0 0.0% $0 $0 0.0%
Total 51.7 38.3 74.0% -$2,800 -$2,070 100.0%
Scenario 3: Reduce the phase-out threshold further
Income group Number of families Number of families with a tax cut Share of families with a tax cut Average tax cut Average tax change (including families without a cut) Share of tax change
Bottom quintile 6.1 5.3 87.1% -$3,765 -$3,280 20.7%
Second quintile 12.9 11.5 89.4% -$3,320 -$2,965 39.6%
Middle quintile 11.1 9.3 83.6% -$2,400 -$2,005 23.0%
Fourth quintile 10.3 6 58.7% -$1,780 -$1,045 11.1%
80-90% 5.6 1.3 23.4% -$1,910 -$445 2.6%
90-95% 2.9 0.5 16.4% -$1,755 -$285 0.9%
95-99% 2.3 0.6 25.4% -$1,970 -$500 1.2%
99-99.9% 0.5 0 5.5% -$3,300 -$180 0.1%
Top 0.1% 0.1 0 0.0% $0 $0 0.0%
Total 51.7 34.5 66.8% -$2,775 -$1,850 100.0%
Scenario 4: Fast phase-in
Income group Number of families Number of families with a tax cut Share of families with a tax cut Average tax cut Average tax change (including families without a cut) Share of tax change
Bottom quintile 6.1 5.2 84.9% -$2,740 -$2,325 13.4%
Second quintile 12.9 11.4 88.8% -$3,250 -$2,880 34.9%
Middle quintile 11.1 9.3 83.8% -$2,485 -$2,070 21.6%
Fourth quintile 10.3 8.3 80.6% -$2,340 -$1,865 18.1%
80-90% 5.6 4.1 72.7% -$2,270 -$1,635 8.6%
90-95% 2.9 1.1 37.5% -$1,875 -$695 1.9%
95-99% 2.3 0.7 28.1% -$2,060 -$570 1.2%
99-99.9% 0.5 0 5.2% -$3,280 -$170 0.1%
Top 0.1% 0.1 0 0.0% $0 $0 0.0%
Total 51.7 40 77.4% -$2,660 -$2,050 100.0%
Scenario 5: Slow phase-in
Income group Number of families Number of families with a tax cut Share of families with a tax cut Average tax cut Average tax change (including families without a cut) Share of tax change
Bottom quintile 6.1 5.2 84.9% -$540 -$460 4.3%
Second quintile 12.9 10.6 82.4% -$1,270 -$1,020 20.2%
Middle quintile 11.1 9.1 81.9% -$1,965 -$1,585 27.1%
Fourth quintile 10.3 8.2 80.1% -$2,310 -$1,820 28.9%
80-90% 5.6 4.1 72.5% -$2,260 -$1,620 14.0%
90-95% 2.9 1.1 37.5% -$1,875 -$690 3.1%
95-99% 2.3 0.7 28.1% -$2,055 -$565 2.0%
99-99.9% 0.5 0 5.2% -$3,280 -$170 0.1%
Top 0.1% 0.1 0 0.0% $0 $0 0.0%
Total 51.7 38.9 75.3% -$1,690 -$1,250 100.0%
Scenario 6: Phase in and reduce the phase-out threshold
Income group Number of families Number of families with a tax cut Share of families with a tax cut Average tax cut Average tax change (including families without a cut) Share of tax change
Bottom quintile 6.1 5.2 84.9% -$540 -$460 4.9%
Second quintile 12.9 10.6 82.4% -$1,270 -$1,020 22.8%
Middle quintile 11.1 9.1 81.9% -$1,960 -$1,580 30.4%
Fourth quintile 10.3 7.9 77.2% -$2,180 -$1,655 29.6%
80-90% 5.6 2.6 46.1% -$1,820 -$820 8.0%
90-95% 2.9 0.6 20.0% -$1,960 -$380 1.9%
95-99% 2.3 0.6 26.2% -$1,965 -$505 2.0%
99-99.9% 0.5 0 5.2% -$3,280 -$170 0.2%
Top 0.1% 0.1 0 0.0% $0 $0 0.0%
Total 51.7 36.6 70.8% -$1,595 -$1,110 100.0%

We project that 78 percent of all households with children would benefit from the proposed CTC expansion in the House bill. On average, households with children would receive an additional $2,215 in 2022. For those in the bottom quintile who qualify and file to receive a larger credit – 90 percent of such households -- the average tax cut would amount to roughly $3,765. A smaller share of families at the top end of the income distribution would benefit, and those who would be partially phased out of the full credit value see a smaller average tax cut.

A CTC expansion design that starts with the House bill CTC proposal but lowers the initial phase-out threshold would further limit the share of households benefiting. Scenario 2 (3), which phases out the first portion of the credit starting at $75,000 ($45,000) for most single parents, would cut taxes for 74 (67) percent of households with children. This loss of eligibility is concentrated in the top 60 percent of households. The full benefits accruing to the low end of the income distribution in the House bill CTC proposal are preserved in these scenarios.

Adding a phase-in to the House bill CTC proposal reduces the average benefit value for the bottom half of the income distribution. Most families in the lowest quintile still benefit from the policy change–85 percent are made better off compared with 89 percent in the no-phase-in structure–but the average tax cut for this group falls from $3,765 to $2,660 in Scenario 4 (50 percent phase-in) and to $540 in Scenario 5 (15 percent phase-in). A 50 percent phase-in rate is “steep” enough such that most families in the second quintile receive the full benefit, but a 15 percent phase-in structure would reduce the average tax change for the second quintile from $2,970 to $1,020. This result illustrates how retaining the prior-law phase-in rate while raising the maximum credit value generates a longer phase in rate. For example, a single parent of two young children would not receive the full benefit unless earning more than $50,000.

Incentive Effects: Detail

The effective marginal tax rate (EMTR) is the tax rate paid on an additional dollar of income. For example, if someone earns a $1,000 raise at work and their tax liability increases by $200, the EMTR is 20 percent. A household’s EMTR can differ from its statutory marginal tax rate when other elements of the tax code, like deductions or credits, are also dependent on income. Phase-outs, which reduce some tax benefit with every additional dollar, increase EMTRs. As described in a previous section, the CTC has historically phased in at 15 percent of earned income and phased out at a rate of 5 percent. Thus, the CTC has tended to reduce EMTRs by 15 percentage points for certain low-income earners, while increasing EMTRs by 5 percentage points for middle- to upper-income households. This basic structure describes current law from 2022 forward.

The 2021 CTC design does not include a phase-in, so the credit does not reduce EMTRs for any household. Because it includes two phase-out ranges, it separately increases MTRs by 5 percent over those two income ranges. The House bill CTC would extend this structure through 2025.

Using PWBM’s tax microsimulation model, for each policy scenario, we calculate the average 2022 EMTR for households with children by income and marital status in 2022. This calculation includes the effects of all provisions of the individual income tax. Figure 4 plots the results. Use the drop-down menu to toggle between married and unmarried households.

Figure 4. Average Marginal Tax Rate for Households with Children under Each Policy Scenario, 2022

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Filing Status:

For households in the lowest income groups (AGI under $30,000), EMTRs under the current law baseline are negative, on average. This is a result of the phasing in of various benefits and incentives, in particular the Earned Income Tax Credit (EITC), which result in each additional dollar of earnings corresponding to additional tax benefits—meaning these households face a negative EMTR. Households in this income range are most sensitive to proposed changes in the CTC. For this reason, any modification to the phase-in structure of the benefit would have the largest effect on EMTRs, both in relative and absolute terms.

Relative to current law baseline, Scenarios 1 through 3 propose eliminating the phase-in of CTC benefits. This change raises the EMTRs by 12 percentage points (10 percentage points) for married (head of household) households in the under-$10,000 AGI group. The magnitude of this effect decreases for subsequent income groups (where average EMTRs grow increasingly more positive) as the credit phases in.

Scenarios 5 and 6 put forth a phase-in rate of 15 percent (equivalent to current law CTC) but would eliminate the refundability threshold that exists under current law. For married households with children, this reduces EMTRs by 4.2 and 5.9 percentage points for the under-$10,000 and $10K-$20K AGI groups, respectively. Increasing the phase-in rate to 50 percent (Scenario 4) drops the EMTRs by an additional 23 percentage points for the income group under $10K, but the quicker phase-in leaves married tax units earning between 10-20K largely unchanged (a 1 percentage-point reduction from baseline).

For households with children earning over $40,000 in AGI, the average EMTR would remain largely unchanged from current law. Phasing out the credit earlier (as in Scenarios 2, 3, and 6) would result in a modest (about 3 percentage points or less) bump in EMTR for tax units in the phase-out range.



This analysis was produced by Victoria Osorio and John Ricco. Prepared for the website by Mariko Paulson.

  1. This cost estimate is somewhat larger than PWBM’s previous estimates of similar proposals from the Biden administration. Some of the difference reflects changes in policy (e.g. inflation indexation). The remainder of the difference stems from modeling updates, specifically related to the distribution of would-be qualifying children and the extent to which advance monthly overpayments would not be subject to recapture.  ↩

  2. Income percentile thresholds, however, are calculated based on the entire population, including those who do not file tax returns.  ↩

  3. These measures exclude the effects of indexation, which gives everyone who receives any amount of CTC a negligible tax cut in 2022.  ↩ 

  Income,Pre-TCJA CTC,TCJA CTC,2021 CTC
  0,0,0,3600
  500,0,0,3600
  1000,0,0,3600
  1500,0,0,3600
  2000,0,0,3600
  2500,0,0,3600
  3000,0,75,3600
  3500,75,150,3600
  4000,150,225,3600
  4500,225,300,3600
  5000,300,375,3600
  5500,375,450,3600
  6000,450,525,3600
  6500,525,600,3600
  7000,600,675,3600
  7500,675,750,3600
  8000,750,825,3600
  8500,825,900,3600
  9000,900,975,3600
  9500,975,1050,3600
  10000,1000,1125,3600
  10500,1000,1200,3600
  11000,1000,1275,3600
  11500,1000,1350,3600
  12000,1000,1400,3600
  12500,1000,1400,3600
  13000,1000,1400,3600
  13500,1000,1400,3600
  14000,1000,1400,3600
  14500,1000,1400,3600
  15000,1000,1400,3600
  15500,1000,1400,3600
  16000,1000,1400,3600
  16500,1000,1400,3600
  17000,1000,1400,3600
  17500,1000,1400,3600
  18000,1000,1400,3600
  18500,1000,1400,3600
  19000,1000,1420,3600
  19500,1000,1470,3600
  20000,1000,1520,3600
  20500,1000,1570,3600
  21000,1000,1620,3600
  21500,1000,1670,3600
  22000,1000,1720,3600
  22500,1000,1770,3600
  23000,1000,1820,3600
  23500,1000,1870,3600
  24000,1000,1920,3600
  24500,1000,1970,3600
  25000,1000,2000,3600
  25500,1000,2000,3600
  26000,1000,2000,3600
  26500,1000,2000,3600
  27000,1000,2000,3600
  27500,1000,2000,3600
  28000,1000,2000,3600
  28500,1000,2000,3600
  29000,1000,2000,3600
  29500,1000,2000,3600
  30000,1000,2000,3600
  30500,1000,2000,3600
  31000,1000,2000,3600
  31500,1000,2000,3600
  32000,1000,2000,3600
  32500,1000,2000,3600
  33000,1000,2000,3600
  33500,1000,2000,3600
  34000,1000,2000,3600
  34500,1000,2000,3600
  35000,1000,2000,3600
  35500,1000,2000,3600
  36000,1000,2000,3600
  36500,1000,2000,3600
  37000,1000,2000,3600
  37500,1000,2000,3600
  38000,1000,2000,3600
  38500,1000,2000,3600
  39000,1000,2000,3600
  39500,1000,2000,3600
  40000,1000,2000,3600
  40500,1000,2000,3600
  41000,1000,2000,3600
  41500,1000,2000,3600
  42000,1000,2000,3600
  42500,1000,2000,3600
  43000,1000,2000,3600
  43500,1000,2000,3600
  44000,1000,2000,3600
  44500,1000,2000,3600
  45000,1000,2000,3600
  45500,1000,2000,3600
  46000,1000,2000,3600
  46500,1000,2000,3600
  47000,1000,2000,3600
  47500,1000,2000,3600
  48000,1000,2000,3600
  48500,1000,2000,3600
  49000,1000,2000,3600
  49500,1000,2000,3600
  50000,1000,2000,3600
  50500,1000,2000,3600
  51000,1000,2000,3600
  51500,1000,2000,3600
  52000,1000,2000,3600
  52500,1000,2000,3600
  53000,1000,2000,3600
  53500,1000,2000,3600
  54000,1000,2000,3600
  54500,1000,2000,3600
  55000,1000,2000,3600
  55500,1000,2000,3600
  56000,1000,2000,3600
  56500,1000,2000,3600
  57000,1000,2000,3600
  57500,1000,2000,3600
  58000,1000,2000,3600
  58500,1000,2000,3600
  59000,1000,2000,3600
  59500,1000,2000,3600
  60000,1000,2000,3600
  60500,1000,2000,3600
  61000,1000,2000,3600
  61500,1000,2000,3600
  62000,1000,2000,3600
  62500,1000,2000,3600
  63000,1000,2000,3600
  63500,1000,2000,3600
  64000,1000,2000,3600
  64500,1000,2000,3600
  65000,1000,2000,3600
  65500,1000,2000,3600
  66000,1000,2000,3600
  66500,1000,2000,3600
  67000,1000,2000,3600
  67500,1000,2000,3600
  68000,1000,2000,3600
  68500,1000,2000,3600
  69000,1000,2000,3600
  69500,1000,2000,3600
  70000,1000,2000,3600
  70500,1000,2000,3600
  71000,1000,2000,3600
  71500,1000,2000,3600
  72000,1000,2000,3600
  72500,1000,2000,3600
  73000,1000,2000,3600
  73500,1000,2000,3600
  74000,1000,2000,3600
  74500,1000,2000,3600
  75000,1000,2000,3600
  75500,975,2000,3600
  76000,950,2000,3600
  76500,925,2000,3600
  77000,900,2000,3600
  77500,875,2000,3600
  78000,850,2000,3600
  78500,825,2000,3600
  79000,800,2000,3600
  79500,775,2000,3600
  80000,750,2000,3600
  80500,725,2000,3600
  81000,700,2000,3600
  81500,675,2000,3600
  82000,650,2000,3600
  82500,625,2000,3600
  83000,600,2000,3600
  83500,575,2000,3600
  84000,550,2000,3600
  84500,525,2000,3600
  85000,500,2000,3600
  85500,475,2000,3600
  86000,450,2000,3600
  86500,425,2000,3600
  87000,400,2000,3600
  87500,375,2000,3600
  88000,350,2000,3600
  88500,325,2000,3600
  89000,300,2000,3600
  89500,275,2000,3600
  90000,250,2000,3600
  90500,225,2000,3600
  91000,200,2000,3600
  91500,175,2000,3600
  92000,150,2000,3600
  92500,125,2000,3600
  93000,100,2000,3600
  93500,75,2000,3600
  94000,50,2000,3600
  94500,25,2000,3600
  95000,0,2000,3600
  95500,0,2000,3600
  96000,0,2000,3600
  96500,0,2000,3600
  97000,0,2000,3600
  97500,0,2000,3600
  98000,0,2000,3600
  98500,0,2000,3600
  99000,0,2000,3600
  99500,0,2000,3600
  100000,0,2000,3600
  100500,0,2000,3600
  101000,0,2000,3600
  101500,0,2000,3600
  102000,0,2000,3600
  102500,0,2000,3600
  103000,0,2000,3600
  103500,0,2000,3600
  104000,0,2000,3600
  104500,0,2000,3600
  105000,0,2000,3600
  105500,0,2000,3600
  106000,0,2000,3600
  106500,0,2000,3600
  107000,0,2000,3600
  107500,0,2000,3600
  108000,0,2000,3600
  108500,0,2000,3600
  109000,0,2000,3600
  109500,0,2000,3600
  110000,0,2000,3600
  110500,0,2000,3600
  111000,0,2000,3600
  111500,0,2000,3600
  112000,0,2000,3600
  112500,0,2000,3600
  113000,0,2000,3575
  113500,0,2000,3550
  114000,0,2000,3525
  114500,0,2000,3500
  115000,0,2000,3475
  115500,0,2000,3450
  116000,0,2000,3425
  116500,0,2000,3400
  117000,0,2000,3375
  117500,0,2000,3350
  118000,0,2000,3325
  118500,0,2000,3300
  119000,0,2000,3275
  119500,0,2000,3250
  120000,0,2000,3225
  120500,0,2000,3200
  121000,0,2000,3175
  121500,0,2000,3150
  122000,0,2000,3125
  122500,0,2000,3100
  123000,0,2000,3075
  123500,0,2000,3050
  124000,0,2000,3025
  124500,0,2000,3000
  125000,0,2000,2975
  125500,0,2000,2950
  126000,0,2000,2925
  126500,0,2000,2900
  127000,0,2000,2875
  127500,0,2000,2850
  128000,0,2000,2825
  128500,0,2000,2800
  129000,0,2000,2775
  129500,0,2000,2750
  130000,0,2000,2725
  130500,0,2000,2700
  131000,0,2000,2675
  131500,0,2000,2650
  132000,0,2000,2625
  132500,0,2000,2600
  133000,0,2000,2575
  133500,0,2000,2550
  134000,0,2000,2525
  134500,0,2000,2500
  135000,0,2000,2475
  135500,0,2000,2450
  136000,0,2000,2425
  136500,0,2000,2400
  137000,0,2000,2375
  137500,0,2000,2350
  138000,0,2000,2325
  138500,0,2000,2300
  139000,0,2000,2275
  139500,0,2000,2250
  140000,0,2000,2225
  140500,0,2000,2200
  141000,0,2000,2175
  141500,0,2000,2150
  142000,0,2000,2125
  142500,0,2000,2100
  143000,0,2000,2075
  143500,0,2000,2050
  144000,0,2000,2025
  144500,0,2000,2000
  145000,0,2000,2000
  145500,0,2000,2000
  146000,0,2000,2000
  146500,0,2000,2000
  147000,0,2000,2000
  147500,0,2000,2000
  148000,0,2000,2000
  148500,0,2000,2000
  149000,0,2000,2000
  149500,0,2000,2000
  150000,0,2000,2000
  150500,0,2000,2000
  151000,0,2000,2000
  151500,0,2000,2000
  152000,0,2000,2000
  152500,0,2000,2000
  153000,0,2000,2000
  153500,0,2000,2000
  154000,0,2000,2000
  154500,0,2000,2000
  155000,0,2000,2000
  155500,0,2000,2000
  156000,0,2000,2000
  156500,0,2000,2000
  157000,0,2000,2000
  157500,0,2000,2000
  158000,0,2000,2000
  158500,0,2000,2000
  159000,0,2000,2000
  159500,0,2000,2000
  160000,0,2000,2000
  160500,0,2000,2000
  161000,0,2000,2000
  161500,0,2000,2000
  162000,0,2000,2000
  162500,0,2000,2000
  163000,0,2000,2000
  163500,0,2000,2000
  164000,0,2000,2000
  164500,0,2000,2000
  165000,0,2000,2000
  165500,0,2000,2000
  166000,0,2000,2000
  166500,0,2000,2000
  167000,0,2000,2000
  167500,0,2000,2000
  168000,0,2000,2000
  168500,0,2000,2000
  169000,0,2000,2000
  169500,0,2000,2000
  170000,0,2000,2000
  170500,0,2000,2000
  171000,0,2000,2000
  171500,0,2000,2000
  172000,0,2000,2000
  172500,0,2000,2000
  173000,0,2000,2000
  173500,0,2000,2000
  174000,0,2000,2000
  174500,0,2000,2000
  175000,0,2000,2000
  175500,0,2000,2000
  176000,0,2000,2000
  176500,0,2000,2000
  177000,0,2000,2000
  177500,0,2000,2000
  178000,0,2000,2000
  178500,0,2000,2000
  179000,0,2000,2000
  179500,0,2000,2000
  180000,0,2000,2000
  180500,0,2000,2000
  181000,0,2000,2000
  181500,0,2000,2000
  182000,0,2000,2000
  182500,0,2000,2000
  183000,0,2000,2000
  183500,0,2000,2000
  184000,0,2000,2000
  184500,0,2000,2000
  185000,0,2000,2000
  185500,0,2000,2000
  186000,0,2000,2000
  186500,0,2000,2000
  187000,0,2000,2000
  187500,0,2000,2000
  188000,0,2000,2000
  188500,0,2000,2000
  189000,0,2000,2000
  189500,0,2000,2000
  190000,0,2000,2000
  190500,0,2000,2000
  191000,0,2000,2000
  191500,0,2000,2000
  192000,0,2000,2000
  192500,0,2000,2000
  193000,0,2000,2000
  193500,0,2000,2000
  194000,0,2000,2000
  194500,0,2000,2000
  195000,0,2000,2000
  195500,0,2000,2000
  196000,0,2000,2000
  196500,0,2000,2000
  197000,0,2000,2000
  197500,0,2000,2000
  198000,0,2000,2000
  198500,0,2000,2000
  199000,0,2000,2000
  199500,0,2000,2000
  200000,0,2000,2000
  200500,0,1975,1975
  201000,0,1950,1950
  201500,0,1925,1925
  202000,0,1900,1900
  202500,0,1875,1875
  203000,0,1850,1850
  203500,0,1825,1825
  204000,0,1800,1800
  204500,0,1775,1775
  205000,0,1750,1750
  205500,0,1725,1725
  206000,0,1700,1700
  206500,0,1675,1675
  207000,0,1650,1650
  207500,0,1625,1625
  208000,0,1600,1600
  208500,0,1575,1575
  209000,0,1550,1550
  209500,0,1525,1525
  210000,0,1500,1500
  210500,0,1475,1475
  211000,0,1450,1450
  211500,0,1425,1425
  212000,0,1400,1400
  212500,0,1375,1375
  213000,0,1350,1350
  213500,0,1325,1325
  214000,0,1300,1300
  214500,0,1275,1275
  215000,0,1250,1250
  215500,0,1225,1225
  216000,0,1200,1200
  216500,0,1175,1175
  217000,0,1150,1150
  217500,0,1125,1125
  218000,0,1100,1100
  218500,0,1075,1075
  219000,0,1050,1050
  219500,0,1025,1025
  220000,0,1000,1000
  220500,0,975,975
  221000,0,950,950
  221500,0,925,925
  222000,0,900,900
  222500,0,875,875
  223000,0,850,850
  223500,0,825,825
  224000,0,800,800
  224500,0,775,775
  225000,0,750,750
  225500,0,725,725
  226000,0,700,700
  226500,0,675,675
  227000,0,650,650
  227500,0,625,625
  228000,0,600,600
  228500,0,575,575
  229000,0,550,550
  229500,0,525,525
  230000,0,500,500
  230500,0,475,475
  231000,0,450,450
  231500,0,425,425
  232000,0,400,400
  232500,0,375,375
  233000,0,350,350
  233500,0,325,325
  234000,0,300,300
  234500,0,275,275
  235000,0,250,250
  235500,0,225,225
  236000,0,200,200
  236500,0,175,175
  237000,0,150,150
  237500,0,125,125
  238000,0,100,100
  238500,0,75,75
  239000,0,50,50
  239500,0,25,25
  240000,0,0,0
  240500,0,0,0
  241000,0,0,0
  241500,0,0,0
  242000,0,0,0
  242500,0,0,0
  243000,0,0,0
  243500,0,0,0
  244000,0,0,0
  244500,0,0,0
  245000,0,0,0
  245500,0,0,0
  246000,0,0,0
  246500,0,0,0
  247000,0,0,0
  247500,0,0,0
  248000,0,0,0
  248500,0,0,0
  249000,0,0,0
  249500,0,0,0
  250000,0,0,0

  Year,Maximum CTC value
  2016,1000
  2017,1000
  2018,2000
  2019,2000
  2020,2000
  2021,3600
  2022,2000
  2023,2000
  2024,2000
  2025,2000
  2026,1000
  2027,1000

  Income,Extend ARPA CTC,$75K phaseout,$45K phaseout,50% phase-in,15% phase-in
  0,3600,3600,3600,0,0
  500,3600,3600,3600,250,75
  1000,3600,3600,3600,500,150
  1500,3600,3600,3600,750,225
  2000,3600,3600,3600,1000,300
  2500,3600,3600,3600,1250,375
  3000,3600,3600,3600,1500,450
  3500,3600,3600,3600,1750,525
  4000,3600,3600,3600,2000,600
  4500,3600,3600,3600,2250,675
  5000,3600,3600,3600,2500,750
  5500,3600,3600,3600,2750,825
  6000,3600,3600,3600,3000,900
  6500,3600,3600,3600,3250,975
  7000,3600,3600,3600,3500,1050
  7500,3600,3600,3600,3600,1125
  8000,3600,3600,3600,3600,1200
  8500,3600,3600,3600,3600,1275
  9000,3600,3600,3600,3600,1350
  9500,3600,3600,3600,3600,1425
  10000,3600,3600,3600,3600,1500
  10500,3600,3600,3600,3600,1575
  11000,3600,3600,3600,3600,1650
  11500,3600,3600,3600,3600,1725
  12000,3600,3600,3600,3600,1800
  12500,3600,3600,3600,3600,1875
  13000,3600,3600,3600,3600,1950
  13500,3600,3600,3600,3600,2025
  14000,3600,3600,3600,3600,2100
  14500,3600,3600,3600,3600,2175
  15000,3600,3600,3600,3600,2250
  15500,3600,3600,3600,3600,2325
  16000,3600,3600,3600,3600,2400
  16500,3600,3600,3600,3600,2475
  17000,3600,3600,3600,3600,2550
  17500,3600,3600,3600,3600,2625
  18000,3600,3600,3600,3600,2700
  18500,3600,3600,3600,3600,2775
  19000,3600,3600,3600,3600,2850
  19500,3600,3600,3600,3600,2925
  20000,3600,3600,3600,3600,3000
  20500,3600,3600,3600,3600,3075
  21000,3600,3600,3600,3600,3150
  21500,3600,3600,3600,3600,3225
  22000,3600,3600,3600,3600,3300
  22500,3600,3600,3600,3600,3375
  23000,3600,3600,3600,3600,3450
  23500,3600,3600,3600,3600,3525
  24000,3600,3600,3600,3600,3600
  24500,3600,3600,3600,3600,3600
  25000,3600,3600,3600,3600,3600
  25500,3600,3600,3600,3600,3600
  26000,3600,3600,3600,3600,3600
  26500,3600,3600,3600,3600,3600
  27000,3600,3600,3600,3600,3600
  27500,3600,3600,3600,3600,3600
  28000,3600,3600,3600,3600,3600
  28500,3600,3600,3600,3600,3600
  29000,3600,3600,3600,3600,3600
  29500,3600,3600,3600,3600,3600
  30000,3600,3600,3600,3600,3600
  30500,3600,3600,3600,3600,3600
  31000,3600,3600,3600,3600,3600
  31500,3600,3600,3600,3600,3600
  32000,3600,3600,3600,3600,3600
  32500,3600,3600,3600,3600,3600
  33000,3600,3600,3600,3600,3600
  33500,3600,3600,3600,3600,3600
  34000,3600,3600,3600,3600,3600
  34500,3600,3600,3600,3600,3600
  35000,3600,3600,3600,3600,3600
  35500,3600,3600,3600,3600,3600
  36000,3600,3600,3600,3600,3600
  36500,3600,3600,3600,3600,3600
  37000,3600,3600,3600,3600,3600
  37500,3600,3600,3600,3600,3600
  38000,3600,3600,3600,3600,3600
  38500,3600,3600,3600,3600,3600
  39000,3600,3600,3600,3600,3600
  39500,3600,3600,3600,3600,3600
  40000,3600,3600,3600,3600,3600
  40500,3600,3600,3600,3600,3600
  41000,3600,3600,3600,3600,3600
  41500,3600,3600,3600,3600,3600
  42000,3600,3600,3600,3600,3600
  42500,3600,3600,3600,3600,3600
  43000,3600,3600,3600,3600,3600
  43500,3600,3600,3600,3600,3600
  44000,3600,3600,3600,3600,3600
  44500,3600,3600,3600,3600,3600
  45000,3600,3600,3600,3600,3600
  45500,3600,3600,3575,3600,3600
  46000,3600,3600,3550,3600,3600
  46500,3600,3600,3525,3600,3600
  47000,3600,3600,3500,3600,3600
  47500,3600,3600,3475,3600,3600
  48000,3600,3600,3450,3600,3600
  48500,3600,3600,3425,3600,3600
  49000,3600,3600,3400,3600,3600
  49500,3600,3600,3375,3600,3600
  50000,3600,3600,3350,3600,3600
  50500,3600,3600,3325,3600,3600
  51000,3600,3600,3300,3600,3600
  51500,3600,3600,3275,3600,3600
  52000,3600,3600,3250,3600,3600
  52500,3600,3600,3225,3600,3600
  53000,3600,3600,3200,3600,3600
  53500,3600,3600,3175,3600,3600
  54000,3600,3600,3150,3600,3600
  54500,3600,3600,3125,3600,3600
  55000,3600,3600,3100,3600,3600
  55500,3600,3600,3075,3600,3600
  56000,3600,3600,3050,3600,3600
  56500,3600,3600,3025,3600,3600
  57000,3600,3600,3000,3600,3600
  57500,3600,3600,2975,3600,3600
  58000,3600,3600,2950,3600,3600
  58500,3600,3600,2925,3600,3600
  59000,3600,3600,2900,3600,3600
  59500,3600,3600,2875,3600,3600
  60000,3600,3600,2850,3600,3600
  60500,3600,3600,2825,3600,3600
  61000,3600,3600,2800,3600,3600
  61500,3600,3600,2775,3600,3600
  62000,3600,3600,2750,3600,3600
  62500,3600,3600,2725,3600,3600
  63000,3600,3600,2700,3600,3600
  63500,3600,3600,2675,3600,3600
  64000,3600,3600,2650,3600,3600
  64500,3600,3600,2625,3600,3600
  65000,3600,3600,2600,3600,3600
  65500,3600,3600,2575,3600,3600
  66000,3600,3600,2550,3600,3600
  66500,3600,3600,2525,3600,3600
  67000,3600,3600,2500,3600,3600
  67500,3600,3600,2475,3600,3600
  68000,3600,3600,2450,3600,3600
  68500,3600,3600,2425,3600,3600
  69000,3600,3600,2400,3600,3600
  69500,3600,3600,2375,3600,3600
  70000,3600,3600,2350,3600,3600
  70500,3600,3600,2325,3600,3600
  71000,3600,3600,2300,3600,3600
  71500,3600,3600,2275,3600,3600
  72000,3600,3600,2250,3600,3600
  72500,3600,3600,2225,3600,3600
  73000,3600,3600,2200,3600,3600
  73500,3600,3600,2175,3600,3600
  74000,3600,3600,2150,3600,3600
  74500,3600,3600,2125,3600,3600
  75000,3600,3600,2100,3600,3600
  75500,3600,3575,2075,3600,3600
  76000,3600,3550,2050,3600,3600
  76500,3600,3525,2025,3600,3600
  77000,3600,3500,2000,3600,3600
  77500,3600,3475,2000,3600,3600
  78000,3600,3450,2000,3600,3600
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  319000,1050,1050,1050,1050,1050
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  324000,800,800,800,800,800
  324500,775,775,775,775,775
  325000,750,750,750,750,750
  325500,725,725,725,725,725
  326000,700,700,700,700,700
  326500,675,675,675,675,675
  327000,650,650,650,650,650
  327500,625,625,625,625,625
  328000,600,600,600,600,600
  328500,575,575,575,575,575
  329000,550,550,550,550,550
  329500,525,525,525,525,525
  330000,500,500,500,500,500
  330500,475,475,475,475,475
  331000,450,450,450,450,450
  331500,425,425,425,425,425
  332000,400,400,400,400,400
  332500,375,375,375,375,375
  333000,350,350,350,350,350
  333500,325,325,325,325,325
  334000,300,300,300,300,300
  334500,275,275,275,275,275
  335000,250,250,250,250,250
  335500,225,225,225,225,225
  336000,200,200,200,200,200
  336500,175,175,175,175,175
  337000,150,150,150,150,150
  337500,125,125,125,125,125
  338000,100,100,100,100,100
  338500,75,75,75,75,75
  339000,50,50,50,50,50
  339500,25,25,25,25,25
  340000,0,0,0,0,0
  340500,0,0,0,0,0
  341000,0,0,0,0,0
  341500,0,0,0,0,0
  342000,0,0,0,0,0
  342500,0,0,0,0,0
  343000,0,0,0,0,0
  343500,0,0,0,0,0
  344000,0,0,0,0,0
  344500,0,0,0,0,0
  345000,0,0,0,0,0
  345500,0,0,0,0,0
  346000,0,0,0,0,0
  346500,0,0,0,0,0
  347000,0,0,0,0,0
  347500,0,0,0,0,0
  348000,0,0,0,0,0
  348500,0,0,0,0,0
  349000,0,0,0,0,0
  349500,0,0,0,0,0
  350000,0,0,0,0,0
  350500,0,0,0,0,0
  351000,0,0,0,0,0
  351500,0,0,0,0,0
  352000,0,0,0,0,0
  352500,0,0,0,0,0
  353000,0,0,0,0,0
  353500,0,0,0,0,0
  354000,0,0,0,0,0
  354500,0,0,0,0,0
  355000,0,0,0,0,0
  355500,0,0,0,0,0
  356000,0,0,0,0,0
  356500,0,0,0,0,0
  357000,0,0,0,0,0
  357500,0,0,0,0,0
  358000,0,0,0,0,0
  358500,0,0,0,0,0
  359000,0,0,0,0,0
  359500,0,0,0,0,0
  360000,0,0,0,0,0
  360500,0,0,0,0,0
  361000,0,0,0,0,0
  361500,0,0,0,0,0
  362000,0,0,0,0,0
  362500,0,0,0,0,0
  363000,0,0,0,0,0
  363500,0,0,0,0,0
  364000,0,0,0,0,0
  364500,0,0,0,0,0
  365000,0,0,0,0,0
  365500,0,0,0,0,0
  366000,0,0,0,0,0
  366500,0,0,0,0,0
  367000,0,0,0,0,0
  367500,0,0,0,0,0
  368000,0,0,0,0,0
  368500,0,0,0,0,0
  369000,0,0,0,0,0
  369500,0,0,0,0,0
  370000,0,0,0,0,0
  370500,0,0,0,0,0
  371000,0,0,0,0,0
  371500,0,0,0,0,0
  372000,0,0,0,0,0
  372500,0,0,0,0,0
  373000,0,0,0,0,0
  373500,0,0,0,0,0
  374000,0,0,0,0,0
  374500,0,0,0,0,0
  375000,0,0,0,0,0
  375500,0,0,0,0,0
  376000,0,0,0,0,0
  376500,0,0,0,0,0
  377000,0,0,0,0,0
  377500,0,0,0,0,0
  378000,0,0,0,0,0
  378500,0,0,0,0,0
  379000,0,0,0,0,0
  379500,0,0,0,0,0
  380000,0,0,0,0,0
  380500,0,0,0,0,0
  381000,0,0,0,0,0
  381500,0,0,0,0,0
  382000,0,0,0,0,0
  382500,0,0,0,0,0
  383000,0,0,0,0,0
  383500,0,0,0,0,0
  384000,0,0,0,0,0
  384500,0,0,0,0,0
  385000,0,0,0,0,0
  385500,0,0,0,0,0
  386000,0,0,0,0,0
  386500,0,0,0,0,0
  387000,0,0,0,0,0
  387500,0,0,0,0,0
  388000,0,0,0,0,0
  388500,0,0,0,0,0
  389000,0,0,0,0,0
  389500,0,0,0,0,0
  390000,0,0,0,0,0
  390500,0,0,0,0,0
  391000,0,0,0,0,0
  391500,0,0,0,0,0
  392000,0,0,0,0,0
  392500,0,0,0,0,0
  393000,0,0,0,0,0
  393500,0,0,0,0,0
  394000,0,0,0,0,0
  394500,0,0,0,0,0
  395000,0,0,0,0,0
  395500,0,0,0,0,0
  396000,0,0,0,0,0
  396500,0,0,0,0,0
  397000,0,0,0,0,0
  397500,0,0,0,0,0
  398000,0,0,0,0,0
  398500,0,0,0,0,0
  399000,0,0,0,0,0
  399500,0,0,0,0,0
  400000,0,0,0,0,0
  400500,0,0,0,0,0
  401000,0,0,0,0,0
  401500,0,0,0,0,0
  402000,0,0,0,0,0
  402500,0,0,0,0,0
  403000,0,0,0,0,0
  403500,0,0,0,0,0
  404000,0,0,0,0,0
  404500,0,0,0,0,0
  405000,0,0,0,0,0
  405500,0,0,0,0,0
  406000,0,0,0,0,0
  406500,0,0,0,0,0
  407000,0,0,0,0,0
  407500,0,0,0,0,0
  408000,0,0,0,0,0
  408500,0,0,0,0,0
  409000,0,0,0,0,0
  409500,0,0,0,0,0
  410000,0,0,0,0,0
  410500,0,0,0,0,0
  411000,0,0,0,0,0
  411500,0,0,0,0,0
  412000,0,0,0,0,0
  412500,0,0,0,0,0
  413000,0,0,0,0,0
  413500,0,0,0,0,0
  414000,0,0,0,0,0
  414500,0,0,0,0,0
  415000,0,0,0,0,0
  415500,0,0,0,0,0
  416000,0,0,0,0,0
  416500,0,0,0,0,0
  417000,0,0,0,0,0
  417500,0,0,0,0,0
  418000,0,0,0,0,0
  418500,0,0,0,0,0
  419000,0,0,0,0,0
  419500,0,0,0,0,0
  420000,0,0,0,0,0

  Income,Extend ARPA CTC,$75K phaseout,$45K phaseout,50% phase-in,15% phase-in
  0,10800,10800,10800,0,0
  500,10800,10800,10800,250,75
  1000,10800,10800,10800,500,150
  1500,10800,10800,10800,750,225
  2000,10800,10800,10800,1000,300
  2500,10800,10800,10800,1250,375
  3000,10800,10800,10800,1500,450
  3500,10800,10800,10800,1750,525
  4000,10800,10800,10800,2000,600
  4500,10800,10800,10800,2250,675
  5000,10800,10800,10800,2500,750
  5500,10800,10800,10800,2750,825
  6000,10800,10800,10800,3000,900
  6500,10800,10800,10800,3250,975
  7000,10800,10800,10800,3500,1050
  7500,10800,10800,10800,3750,1125
  8000,10800,10800,10800,4000,1200
  8500,10800,10800,10800,4250,1275
  9000,10800,10800,10800,4500,1350
  9500,10800,10800,10800,4750,1425
  10000,10800,10800,10800,5000,1500
  10500,10800,10800,10800,5250,1575
  11000,10800,10800,10800,5500,1650
  11500,10800,10800,10800,5750,1725
  12000,10800,10800,10800,6000,1800
  12500,10800,10800,10800,6250,1875
  13000,10800,10800,10800,6500,1950
  13500,10800,10800,10800,6750,2025
  14000,10800,10800,10800,7000,2100
  14500,10800,10800,10800,7250,2175
  15000,10800,10800,10800,7500,2250
  15500,10800,10800,10800,7750,2325
  16000,10800,10800,10800,8000,2400
  16500,10800,10800,10800,8250,2475
  17000,10800,10800,10800,8500,2550
  17500,10800,10800,10800,8750,2625
  18000,10800,10800,10800,9000,2700
  18500,10800,10800,10800,9250,2775
  19000,10800,10800,10800,9500,2850
  19500,10800,10800,10800,9750,2925
  20000,10800,10800,10800,10000,3000
  20500,10800,10800,10800,10250,3075
  21000,10800,10800,10800,10500,3150
  21500,10800,10800,10800,10750,3225
  22000,10800,10800,10800,10800,3300
  22500,10800,10800,10800,10800,3375
  23000,10800,10800,10800,10800,3450
  23500,10800,10800,10800,10800,3525
  24000,10800,10800,10800,10800,3600
  24500,10800,10800,10800,10800,3675
  25000,10800,10800,10800,10800,3750
  25500,10800,10800,10800,10800,3825
  26000,10800,10800,10800,10800,3900
  26500,10800,10800,10800,10800,3975
  27000,10800,10800,10800,10800,4050
  27500,10800,10800,10800,10800,4125
  28000,10800,10800,10800,10800,4200
  28500,10800,10800,10800,10800,4275
  29000,10800,10800,10800,10800,4350
  29500,10800,10800,10800,10800,4425
  30000,10800,10800,10800,10800,4500
  30500,10800,10800,10800,10800,4575
  31000,10800,10800,10800,10800,4650
  31500,10800,10800,10800,10800,4725
  32000,10800,10800,10800,10800,4800
  32500,10800,10800,10800,10800,4875
  33000,10800,10800,10800,10800,4950
  33500,10800,10800,10800,10800,5025
  34000,10800,10800,10800,10800,5100
  34500,10800,10800,10800,10800,5175
  35000,10800,10800,10800,10800,5250
  35500,10800,10800,10800,10800,5325
  36000,10800,10800,10800,10800,5400
  36500,10800,10800,10800,10800,5475
  37000,10800,10800,10800,10800,5550
  37500,10800,10800,10800,10800,5625
  38000,10800,10800,10800,10800,5700
  38500,10800,10800,10800,10800,5775
  39000,10800,10800,10800,10800,5850
  39500,10800,10800,10800,10800,5925
  40000,10800,10800,10800,10800,6000
  40500,10800,10800,10800,10800,6075
  41000,10800,10800,10800,10800,6150
  41500,10800,10800,10800,10800,6225
  42000,10800,10800,10800,10800,6300
  42500,10800,10800,10800,10800,6375
  43000,10800,10800,10800,10800,6450
  43500,10800,10800,10800,10800,6525
  44000,10800,10800,10800,10800,6600
  44500,10800,10800,10800,10800,6675
  45000,10800,10800,10800,10800,6750
  45500,10800,10800,10775,10800,6825
  46000,10800,10800,10750,10800,6900
  46500,10800,10800,10725,10800,6975
  47000,10800,10800,10700,10800,7050
  47500,10800,10800,10675,10800,7125
  48000,10800,10800,10650,10800,7200
  48500,10800,10800,10625,10800,7275
  49000,10800,10800,10600,10800,7350
  49500,10800,10800,10575,10800,7425
  50000,10800,10800,10550,10800,7500
  50500,10800,10800,10525,10800,7575
  51000,10800,10800,10500,10800,7650
  51500,10800,10800,10475,10800,7725
  52000,10800,10800,10450,10800,7800
  52500,10800,10800,10425,10800,7875
  53000,10800,10800,10400,10800,7950
  53500,10800,10800,10375,10800,8025
  54000,10800,10800,10350,10800,8100
  54500,10800,10800,10325,10800,8175
  55000,10800,10800,10300,10800,8250
  55500,10800,10800,10275,10800,8325
  56000,10800,10800,10250,10800,8400
  56500,10800,10800,10225,10800,8475
  57000,10800,10800,10200,10800,8550
  57500,10800,10800,10175,10800,8625
  58000,10800,10800,10150,10800,8700
  58500,10800,10800,10125,10800,8775
  59000,10800,10800,10100,10800,8850
  59500,10800,10800,10075,10800,8925
  60000,10800,10800,10050,10800,9000
  60500,10800,10800,10025,10800,9075
  61000,10800,10800,10000,10800,9150
  61500,10800,10800,9975,10800,9225
  62000,10800,10800,9950,10800,9300
  62500,10800,10800,9925,10800,9375
  63000,10800,10800,9900,10800,9450
  63500,10800,10800,9875,10800,9525
  64000,10800,10800,9850,10800,9600
  64500,10800,10800,9825,10800,9675
  65000,10800,10800,9800,10800,9750
  65500,10800,10800,9775,10800,9825
  66000,10800,10800,9750,10800,9900
  66500,10800,10800,9725,10800,9975
  67000,10800,10800,9700,10800,10050
  67500,10800,10800,9675,10800,10125
  68000,10800,10800,9650,10800,10200
  68500,10800,10800,9625,10800,10275
  69000,10800,10800,9600,10800,10350
  69500,10800,10800,9575,10800,10425
  70000,10800,10800,9550,10800,10500
  70500,10800,10800,9525,10800,10575
  71000,10800,10800,9500,10800,10650
  71500,10800,10800,9475,10800,10725
  72000,10800,10800,9450,10800,10800
  72500,10800,10800,9425,10800,10800
  73000,10800,10800,9400,10800,10800
  73500,10800,10800,9375,10800,10800
  74000,10800,10800,9350,10800,10800
  74500,10800,10800,9325,10800,10800
  75000,10800,10800,9300,10800,10800
  75500,10800,10775,9275,10800,10800
  76000,10800,10750,9250,10800,10800
  76500,10800,10725,9225,10800,10800
  77000,10800,10700,9200,10800,10800
  77500,10800,10675,9175,10800,10800
  78000,10800,10650,9150,10800,10800
  78500,10800,10625,9125,10800,10800
  79000,10800,10600,9100,10800,10800
  79500,10800,10575,9075,10800,10800
  80000,10800,10550,9050,10800,10800
  80500,10800,10525,9025,10800,10800
  81000,10800,10500,9000,10800,10800
  81500,10800,10475,8975,10800,10800
  82000,10800,10450,8950,10800,10800
  82500,10800,10425,8925,10800,10800
  83000,10800,10400,8900,10800,10800
  83500,10800,10375,8875,10800,10800
  84000,10800,10350,8850,10800,10800
  84500,10800,10325,8825,10800,10800
  85000,10800,10300,8800,10800,10800
  85500,10800,10275,8775,10800,10800
  86000,10800,10250,8750,10800,10800
  86500,10800,10225,8725,10800,10800
  87000,10800,10200,8700,10800,10800
  87500,10800,10175,8675,10800,10800
  88000,10800,10150,8650,10800,10800
  88500,10800,10125,8625,10800,10800
  89000,10800,10100,8600,10800,10800
  89500,10800,10075,8575,10800,10800
  90000,10800,10050,8550,10800,10800
  90500,10800,10025,8525,10800,10800
  91000,10800,10000,8500,10800,10800
  91500,10800,9975,8475,10800,10800
  92000,10800,9950,8450,10800,10800
  92500,10800,9925,8425,10800,10800
  93000,10800,9900,8400,10800,10800
  93500,10800,9875,8375,10800,10800
  94000,10800,9850,8350,10800,10800
  94500,10800,9825,8325,10800,10800
  95000,10800,9800,8300,10800,10800
  95500,10800,9775,8275,10800,10800
  96000,10800,9750,8250,10800,10800
  96500,10800,9725,8225,10800,10800
  97000,10800,9700,8200,10800,10800
  97500,10800,9675,8175,10800,10800
  98000,10800,9650,8150,10800,10800
  98500,10800,9625,8125,10800,10800
  99000,10800,9600,8100,10800,10800
  99500,10800,9575,8075,10800,10800
  100000,10800,9550,8050,10800,10800
  100500,10800,9525,8025,10800,10800
  101000,10800,9500,8000,10800,10800
  101500,10800,9475,7975,10800,10800
  102000,10800,9450,7950,10800,10800
  102500,10800,9425,7925,10800,10800
  103000,10800,9400,7900,10800,10800
  103500,10800,9375,7875,10800,10800
  104000,10800,9350,7850,10800,10800
  104500,10800,9325,7825,10800,10800
  105000,10800,9300,7800,10800,10800
  105500,10800,9275,7775,10800,10800
  106000,10800,9250,7750,10800,10800
  106500,10800,9225,7725,10800,10800
  107000,10800,9200,7700,10800,10800
  107500,10800,9175,7675,10800,10800
  108000,10800,9150,7650,10800,10800
  108500,10800,9125,7625,10800,10800
  109000,10800,9100,7600,10800,10800
  109500,10800,9075,7575,10800,10800
  110000,10800,9050,7550,10800,10800
  110500,10800,9025,7525,10800,10800
  111000,10800,9000,7500,10800,10800
  111500,10800,8975,7475,10800,10800
  112000,10800,8950,7450,10800,10800
  112500,10800,8925,7425,10800,10800
  113000,10775,8900,7400,10775,10775
  113500,10750,8875,7375,10750,10750
  114000,10725,8850,7350,10725,10725
  114500,10700,8825,7325,10700,10700
  115000,10675,8800,7300,10675,10675
  115500,10650,8775,7275,10650,10650
  116000,10625,8750,7250,10625,10625
  116500,10600,8725,7225,10600,10600
  117000,10575,8700,7200,10575,10575
  117500,10550,8675,7175,10550,10550
  118000,10525,8650,7150,10525,10525
  118500,10500,8625,7125,10500,10500
  119000,10475,8600,7100,10475,10475
  119500,10450,8575,7075,10450,10450
  120000,10425,8550,7050,10425,10425
  120500,10400,8525,7025,10400,10400
  121000,10375,8500,7000,10375,10375
  121500,10350,8475,6975,10350,10350
  122000,10325,8450,6950,10325,10325
  122500,10300,8425,6925,10300,10300
  123000,10275,8400,6900,10275,10275
  123500,10250,8375,6875,10250,10250
  124000,10225,8350,6850,10225,10225
  124500,10200,8325,6825,10200,10200
  125000,10175,8300,6800,10175,10175
  125500,10150,8275,6775,10150,10150
  126000,10125,8250,6750,10125,10125
  126500,10100,8225,6725,10100,10100
  127000,10075,8200,6700,10075,10075
  127500,10050,8175,6675,10050,10050
  128000,10025,8150,6650,10025,10025
  128500,10000,8125,6625,10000,10000
  129000,9975,8100,6600,9975,9975
  129500,9950,8075,6575,9950,9950
  130000,9925,8050,6550,9925,9925
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  358000,3100,3100,3100,3100,3100
  358500,3075,3075,3075,3075,3075
  359000,3050,3050,3050,3050,3050
  359500,3025,3025,3025,3025,3025
  360000,3000,3000,3000,3000,3000
  360500,2975,2975,2975,2975,2975
  361000,2950,2950,2950,2950,2950
  361500,2925,2925,2925,2925,2925
  362000,2900,2900,2900,2900,2900
  362500,2875,2875,2875,2875,2875
  363000,2850,2850,2850,2850,2850
  363500,2825,2825,2825,2825,2825
  364000,2800,2800,2800,2800,2800
  364500,2775,2775,2775,2775,2775
  365000,2750,2750,2750,2750,2750
  365500,2725,2725,2725,2725,2725
  366000,2700,2700,2700,2700,2700
  366500,2675,2675,2675,2675,2675
  367000,2650,2650,2650,2650,2650
  367500,2625,2625,2625,2625,2625
  368000,2600,2600,2600,2600,2600
  368500,2575,2575,2575,2575,2575
  369000,2550,2550,2550,2550,2550
  369500,2525,2525,2525,2525,2525
  370000,2500,2500,2500,2500,2500
  370500,2475,2475,2475,2475,2475
  371000,2450,2450,2450,2450,2450
  371500,2425,2425,2425,2425,2425
  372000,2400,2400,2400,2400,2400
  372500,2375,2375,2375,2375,2375
  373000,2350,2350,2350,2350,2350
  373500,2325,2325,2325,2325,2325
  374000,2300,2300,2300,2300,2300
  374500,2275,2275,2275,2275,2275
  375000,2250,2250,2250,2250,2250
  375500,2225,2225,2225,2225,2225
  376000,2200,2200,2200,2200,2200
  376500,2175,2175,2175,2175,2175
  377000,2150,2150,2150,2150,2150
  377500,2125,2125,2125,2125,2125
  378000,2100,2100,2100,2100,2100
  378500,2075,2075,2075,2075,2075
  379000,2050,2050,2050,2050,2050
  379500,2025,2025,2025,2025,2025
  380000,2000,2000,2000,2000,2000
  380500,1975,1975,1975,1975,1975
  381000,1950,1950,1950,1950,1950
  381500,1925,1925,1925,1925,1925
  382000,1900,1900,1900,1900,1900
  382500,1875,1875,1875,1875,1875
  383000,1850,1850,1850,1850,1850
  383500,1825,1825,1825,1825,1825
  384000,1800,1800,1800,1800,1800
  384500,1775,1775,1775,1775,1775
  385000,1750,1750,1750,1750,1750
  385500,1725,1725,1725,1725,1725
  386000,1700,1700,1700,1700,1700
  386500,1675,1675,1675,1675,1675
  387000,1650,1650,1650,1650,1650
  387500,1625,1625,1625,1625,1625
  388000,1600,1600,1600,1600,1600
  388500,1575,1575,1575,1575,1575
  389000,1550,1550,1550,1550,1550
  389500,1525,1525,1525,1525,1525
  390000,1500,1500,1500,1500,1500
  390500,1475,1475,1475,1475,1475
  391000,1450,1450,1450,1450,1450
  391500,1425,1425,1425,1425,1425
  392000,1400,1400,1400,1400,1400
  392500,1375,1375,1375,1375,1375
  393000,1350,1350,1350,1350,1350
  393500,1325,1325,1325,1325,1325
  394000,1300,1300,1300,1300,1300
  394500,1275,1275,1275,1275,1275
  395000,1250,1250,1250,1250,1250
  395500,1225,1225,1225,1225,1225
  396000,1200,1200,1200,1200,1200
  396500,1175,1175,1175,1175,1175
  397000,1150,1150,1150,1150,1150
  397500,1125,1125,1125,1125,1125
  398000,1100,1100,1100,1100,1100
  398500,1075,1075,1075,1075,1075
  399000,1050,1050,1050,1050,1050
  399500,1025,1025,1025,1025,1025
  400000,1000,1000,1000,1000,1000
  400500,975,975,975,975,975
  401000,950,950,950,950,950
  401500,925,925,925,925,925
  402000,900,900,900,900,900
  402500,875,875,875,875,875
  403000,850,850,850,850,850
  403500,825,825,825,825,825
  404000,800,800,800,800,800
  404500,775,775,775,775,775
  405000,750,750,750,750,750
  405500,725,725,725,725,725
  406000,700,700,700,700,700
  406500,675,675,675,675,675
  407000,650,650,650,650,650
  407500,625,625,625,625,625
  408000,600,600,600,600,600
  408500,575,575,575,575,575
  409000,550,550,550,550,550
  409500,525,525,525,525,525
  410000,500,500,500,500,500
  410500,475,475,475,475,475
  411000,450,450,450,450,450
  411500,425,425,425,425,425
  412000,400,400,400,400,400
  412500,375,375,375,375,375
  413000,350,350,350,350,350
  413500,325,325,325,325,325
  414000,300,300,300,300,300
  414500,275,275,275,275,275
  415000,250,250,250,250,250
  415500,225,225,225,225,225
  416000,200,200,200,200,200
  416500,175,175,175,175,175
  417000,150,150,150,150,150
  417500,125,125,125,125,125
  418000,100,100,100,100,100
  418500,75,75,75,75,75
  419000,50,50,50,50,50
  419500,25,25,25,25,25
  420000,0,0,0,0,0

  IncomeGroup,Baseline,01_ExtendARPA,02_PhaseOut30,03_PhaseOut50,04_PhaseIn50,05_PhaseIn15,06_Combo_50K_15
  $0 - $9_999,-0.37812,-0.27641,-0.27641,-0.27641,-0.65045,-0.41997,-0.41997
  $10K - $19_999,-0.17112,-0.08759,-0.08759,-0.08759,-0.20955,-0.23009,-0.23009
  $20K - $29_999,0.012287,0.092695,0.092695,0.092695,0.068208,-0.02093,-0.02093
  $30K - $39_999,0.169648,0.239576,0.239576,0.239576,0.233146,0.139863,0.139863
  $40K - $49_999,0.216954,0.246327,0.246327,0.246327,0.238204,0.176342,0.176342
  $50K - $74_999,0.138785,0.144222,0.15764,0.144222,0.136313,0.111408,0.111408
  $75K - $99_999,0.11584,0.113812,0.144504,0.113812,0.109434,0.108343,0.108349
  $100K - $149_999,0.192786,0.190612,0.207567,0.216107,0.187647,0.188629,0.215314
  $150K - $199_999,0.226617,0.249777,0.230059,0.238761,0.250145,0.250545,0.236926
  $200K - $499_999,0.252873,0.259445,0.253351,0.254096,0.257693,0.258287,0.253455

  IncomeGroup,Baseline,01_ExtendARPA,02_PhaseOut30,03_PhaseOut50,04_PhaseIn50,05_PhaseIn15,06_Combo_50K_15
  $0 - $9_999,-0.45599,-0.33783,-0.33783,-0.33783,-0.62894,-0.48646,-0.48646
  $10K - $19_999,-0.15654,-0.074,-0.074,-0.074,-0.16688,-0.22275,-0.22275
  $20K - $29_999,0.137165,0.223598,0.223598,0.223598,0.210549,0.128459,0.128459
  $30K - $39_999,0.227218,0.261266,0.261266,0.261266,0.255611,0.187863,0.187863
  $40K - $49_999,0.219444,0.228749,0.236807,0.228749,0.225249,0.187676,0.187676
  $50K - $74_999,0.122548,0.122339,0.154475,0.122339,0.119417,0.105537,0.10554
  $75K - $99_999,0.216706,0.213643,0.233845,0.239068,0.201713,0.206179,0.234969
  $100K - $149_999,0.231984,0.244135,0.237027,0.250188,0.235258,0.238879,0.244449
  $150K - $199_999,0.249989,0.262954,0.251287,0.252535,0.225464,0.243911,0.237594
  $200K - $499_999,0.340485,0.344858,0.343138,0.343801,0.307033,0.332847,0.331971
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