Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits (2026)

Chapter: Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit

Previous Chapter: Appendix G: Detailed Tables for Impacts of EITC and CTC Policies in 2021 on Child Poverty Rates for Subgroups
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 399
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 400
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 401
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 402
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 403
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 404
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 405
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 406
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 407
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 408
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 409
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 410
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 411
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 412
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 413
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 414
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 415
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 416
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 417
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 418
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 419
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 420
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 421
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 422
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 423
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 424
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 425
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 426
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 427
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 428
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 429
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 430
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 431
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 432
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 433
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 434
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 435
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 436
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 437
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 438
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 439
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 440
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 441
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 442
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 443
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 444
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 445
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 446
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 447
Suggested Citation: "Appendix H: Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
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Next Chapter: Appendix I: Additional Tables on Alternative Policy Options
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