Child Tax Credit access for low-income families: leveraging VITA under the One Big Beautiful Bill
Year: 2025
Type: article
Abstract: H.R.1 (the One Big Beautiful Bill Act), signed into law on 4 July 2025, expands the Child Tax Credit (CTC) by increasing benefit levels and establishing a permanent, inflation-adjusted structure. However, millions of low-income families remain at risk of exclusion due to persistent barriers to tax credit access. As a key practice in financial social work and a cornerstone of social services in the community, the Volunteer Income Tax Assistance (VITA) programme – a proven, IRS-certified, community-based tax service – can play a key role in ensuring that the new CTC reaches families with the greatest need. Policy action is needed to strengthen and expand VITA’s infrastructure, staffing, and outreach capacity.美国 H.R.1 法案于2025年7月4日正式签署成为法律。该法案提高了儿童税收抵免 (Child Tax Credit，CTC)额度，并引入通胀调整机制，将其确立为一项永久政策。然而，由于低收入家庭在获取税收抵免过程中仍面临多重结构性障碍，该政策所带来的裨益可能难以惠及数以百万计的美国低收入家庭。作为金融社会工作领域中的关键项目，也是社区社会服务体系的重要支柱，美国所得税志愿者援助项目 (Volunteer Income Tax Assistance，VITA)—— 一项经过实践检验，由美国国税局 (Internal Revenue Service)认证，以社区为基础的税务服务 —— 能够在确保儿童税收抵免政策有效覆盖最需要帮扶的家庭方面发挥关键作用。基于此，我们倡导通过政策行动，加强并扩展 VITA 的基础设施建设、人员配置与外展能力。
Source: China Journal of Social Work
Authors: Baorong Guo, Annah Bender, Sharon D. Johnson, Paula Miller, Ericka Jones
Institution: University of Missouri–St. Louis
Language: English
Topic: Social Policies and Family
Subfield: Sociology and Political Science
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
Funder: Robert Wood Johnson Foundation
Award: G7209846596
OpenAlex ID: W7130941968