Cash Tax Credits

Enhancing Child Well-Being with Cash Assistance

05. 24. 2023

Lessons from the Child Tax Credit and Next Steps for States

This event was hosted by Urban Institute and the Berkeley Opportunity Lab.

Join the Urban Institute and the Berkeley Opportunity Lab as we explore lessons from the 2021 child tax credit (CTC) expansion regarding program design, take-up, access, and evaluation that can inform state-level programs.

Following the temporary expansion of the federal child tax credit in 2021, 14 states enacted or expanded refundable tax credits, and additional states are considering similar proposals. At the same time, new research is beginning to shed light on how families used the expanded 2021 CTC, how this support affected outcomes for children, what kinds of barriers prevented many children in very low–income families from accessing the credit, and how all these impacts varied by race, ethnicity, income, geography, and other factors. Our conversation will explore lessons from the expanded CTC in 2021 and how state policymakers are moving forward with state-level credits.


  • Rosa DeLauro, US House of Representatives, 3rd District of Connecticut
  • Sam Gill, President and CEO, Doris Duke Foundation

Conversation on Innovations in Cash Assistance for Children Initiative

  • Hilary Hoynes, Professor and Faculty Director, Berkeley Opportunity Lab; Codirector, Innovations in Cash Assistance for Children Initiative
  • Elaine Maag, Senior Fellow, Urban-Brookings Tax Policy Center, Urban Institute; Codirector, Innovations in Cash Assistance for Children Initiative
  • Myra Jones-Taylor, Vice President for Policy Impact, Urban Institute (moderator)

Emerging Lessons from the 2021 CTC Expansion and Implications for State Policy Design

  • Dolores Acevedo-Garcia, Professor of Human Development and Social Policy, Brandeis University
  • Ashley Burnside, Senior Policy Analyst, Center on Law and Social Policy
  • Katherine Michelmore, Associate Professor of Public Policy, University of Michigan
  • Gabriel Zucker, Associate Policy Director for Tax Benefits, Code for America
  • Megan Curran, Policy Director, Center on Poverty and Social Policy, Columbia University (moderator)

State CTC Policy Innovations: How state CTC programs can be informed by lessons from the federal expansion

  • Alissa Anderson, Senior Policy Fellow, California Budget and Policy Center
  • Rebecca Firestone, Executive Director, OpenSky Policy Institute
  • Emilie Kornheiser, Vermont State Representative
  • Erica Williams, Executive Director, DC Fiscal Policy Institute
  • Pedro Morillas, State Campaigns Director, Economic Security Project (moderator)

Closing Remarks

  • Greg Acs, Vice President for Income and Benefits Policy, Urban Institute; Codirector, Innovations in Cash Assistance for Children Initiative