Jackson Kaitlyn E, Gosliner Wendi, Fernald Lia C H, Fernández-Viña Nicole, Hamad Rita
Department of Social & Behavioral Sciences, Harvard School of Public Health, Boston, MA, United States.
Nutrition Policy Institute, University of California, Division of Agriculture and Natural Resources, Oakland, CA, United States.
Ann Epidemiol. 2025 Jun 27;109:59-64. doi: 10.1016/j.annepidem.2025.06.015.
In 2021 Congress expanded the Child Tax Credit (CTC), one of the largest US economic supports for working families with proven benefits for health. Information on CTC take-up among eligible families is lacking. Understanding barriers to anti-poverty programs is an urgent policy issue, as low take-up is an established barrier to health equity.
Among a longitudinal cohort of primarily Latino and Black California families with low income (N = 380), we used data from individuals' 2019 and 2021 tax returns to compare CTC take-up (i.e., receipt among eligible individuals) pre- and post-program expansion. We also compared CTC take-up with take-up of the Earned Income Tax Credit (EITC), a similar US anti-poverty tax policy. We also compared take-up rates by income, age, language, and education.
CTC take-up was higher in 2021 (79 %) compared with 2019 (44 %). EITC take-up was relatively unchanged. CTC and EITC take-up was lower among marginalized groups across both periods.
CTC take-up increased in 2021 among this sample of low-income households, yet disparities persisted. Optimizing potential benefits of-and removing barriers to-the CTC and EITC could further reduce poverty and improve health equity. This study provides policymakers with timely evidence to inform program design to address persistent health and social inequities.
2021年，美国国会扩大了儿童税收抵免（CTC），这是美国对工薪家庭最大的经济支持之一，已证实对健康有益。目前缺乏符合条件家庭领取CTC的相关信息。了解反贫困项目的障碍是一个紧迫的政策问题，因为低领取率是实现健康公平的既定障碍。
在一个主要由加利福尼亚州低收入拉丁裔和黑人家庭组成的纵向队列（N = 380）中，我们使用个人2019年和2021年纳税申报单的数据，比较项目扩大前后的CTC领取情况（即符合条件的个人获得情况）。我们还将CTC的领取情况与劳动所得税抵免（EITC）的领取情况进行了比较，EITC是美国一项类似的反贫困税收政策。我们还按收入、年龄、语言和教育程度比较了领取率。
2021年的CTC领取率（79%）高于2019年（44%）。EITC的领取率相对没有变化。在这两个时期，边缘化群体的CTC和EITC领取率都较低。
2021年，在这个低收入家庭样本中，CTC的领取率有所提高，但差距仍然存在。优化CTC和EITC的潜在福利并消除领取障碍，可以进一步减少贫困并改善健康公平。本研究为政策制定者提供了及时的证据，以指导项目设计，解决持续存在的健康和社会不平等问题。
