Center on Budget and Policy Priorities. December 2018. Chuck Marr, director of federal tax policy at the Center on Budget and Policy Priorities (CBPP), argued that House Republicans’ year-end tax package repeats a fundamental flaw from 2017 tax reform by giving tax cuts to business owners while failing to boost income for their low-wage employees by not making the Child Tax Credit (CTC) fully refundable or strengthening the Earned Income Tax Credit (EITC) for workers without dependent children.

https://www.cbpp.org/blog/house-gop-tax-fix-for-restaurant-retail-owners-leaves-out-millions-of-their-workers?utm_source=CBPP+Email+Updates+for+Media&utm_campaign=41644ca21d-EMAIL_CAMPAIGN_2018_09_11_01_45_COPY_17&utm_medium=email&utm_term=0_af368626dc-41644ca21d-43782509