Federal Child Tax Credit (CTC)

Federal tax credit managed by the IRS:

• $2,000/child/year under 17
• Up to $1,700 refundable (Additional Child Tax Credit) in 2025 — i.e. paid even with no tax liability
• Income cap: $200,000 (single) / $400,000 (married filing jointly); phased out above
• $500 Credit for Other Dependents for children ≥ 17 or other eligible dependants

NB: The temporary 2021 expansion ($3,000–$3,600/child + monthly disbursement + 100% refundable) has expired. Several legislative proposals pending to reinstate an expanded version.

Earned Income Tax Credit (EITC)

Mostly refundable tax credit for low-income workers. In 2025:

• 0 children: up to $649
• 1 child: up to $4,328
• 2 children: up to $7,152
• 3+ children: up to $8,046

Income caps: ~$17,400 (no children, single) to ~$67,000 (3+ children, married). Often combined with CTC, the EITC is the #1 federal anti-poverty programme for working families.

TANF — Temporary Assistance for Needy Families

Support programme for very low-income families with children, run by each State via federal block grants. Benefit amounts are extremely variable:

• New Hampshire: ~$1,098/month (family of 3)
• Alabama: ~$215/month (family of 3)
• Mississippi: ~$260/month (family of 3)

Federal lifetime maximum: 60 months. Work/training requirement for most beneficiaries.

WIC — Women, Infants and Children

Federal nutrition programme for pregnant women, breastfeeding mothers and children < 5, means-tested (≤ 185% federal poverty line):

• Targeted food vouchers (milk, cereal, vegetables, fruit, infant formula)
• Nutrition counselling
• Health screenings and referrals

Around 6 million beneficiaries/year. Managed by USDA via State agencies.

SNAP — Supplemental Nutrition Assistance Program

Formerly “food stamps”, the largest federal food support programme. For low-income families:

• Average benefit: ~$187/person/month (2025), paid on an EBT card
• Family of 4: up to $975/month maximum
• Gross income cap: 130% federal poverty line

Parental leave — Federal FMLA and State PFML

At federal level, the Family and Medical Leave Act (FMLA) grants 12 unpaid weeks per year for birth/adoption/serious illness, in companies with ≥ 50 employees.

State paid programmes (PFML) — 13 States + DC:

• California: 8 weeks at 70–90% of salary (CA-PFL via SDI)
• New York: 12 weeks at 67%
• New Jersey: 12 weeks at 85%
• Massachusetts: 12 weeks at 80% (cap $1,170/week)
• Washington: 12–18 weeks at 90%
• Others: CT, DC, OR, RI, DE, MD, CO, MN

Additional State credits

Many states offer their own Child Tax Credit on top of the federal one:

• New York: Empire State Child Credit up to $330/child
• California: Young Child Tax Credit ~$1,154 (child < 6 + EITC)
• Vermont: $1,000/child < 6
• Minnesota: $1,750/child (since 2024)
• Colorado, Idaho, Maine, Massachusetts, New Jersey, Oklahoma, Oregon, Utah: various credits

Official sources

• IRS — Child Tax Credit
• IRS — Earned Income Tax Credit
• USDA — WIC
• US Department of Labor — FMLA