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.