Earnings Requirement Would Undermine Child Tax Credit’s Poverty-Reducing Impact While Doing Virtually Nothing to Boost Parents’ Employment

Center on Budget and Policy Priorities. September 2021. A new report from CBPP criticized proposals to add an earnings requirement to the CTC, saying that the credit is most impactful for families with little or no income. 

https://www.cbpp.org/research/federal-tax/earnings-requirement-would-undermine-child-tax-credits-poverty-reducing-impact