FIGURE 1
Child Tax Credit Amounts by AGI Under Current and Prior Laws

Unmarried Parent with One Child, 2025

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Notes: CTC=Child Tax Credit. Estimates include CTC and Other Dependent Tax Credit. AGI=Adjusted Gross Income. OBBBA = One Big Beautiful Bill Act, An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
These calculations assume AGI equals earnings, the taxpayer claims the OBBBA standard deduction, an unmarried taxpayer files as head of household, and the child meets all tests to be a CTC-qualifying child. Credit for married parents begins to phase out at $400,000 of income.
Chart: Urban-Brookings Tax Policy CenterGet the dataDownload image