Policymakers grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship among low- and moderate-income families. Refundable tax credits provide substantial support and relief to many. This analysis details who benefits from the earned income tax credit (EITC) and the child tax credit (CTC) and four large-scale tax credit proposals that would provide substantial and ongoing benefits through these or similar credits. Broadly, proposals focused on children exclude childless adults and the elderly, and proposals focused on work exclude nonworkers, including most of the elderly, but include many workers with children.

中文翻译：

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推进所得税抵免和儿童税收抵免

政策制定者努力解决收入不平等、低收入儿童的健康、教育和经济成果相对较差以及中低收入家庭的困难等相关问题。可退还的税收抵免为许多人提供了实质性的支持和救济。该分析详细说明了谁受益于收入所得税抵免 (EITC) 和儿童税收抵免 (CTC) 以及四项大规模税收抵免提案，这些提案将通过这些或类似的抵免提供实质性和持续的好处。从广义上讲，以儿童为重点的提案不包括没有孩子的成年人和老年人，而以工作为重点的提案不包括非工人，包括大多数老年人，但包括许多有孩子的工人。