Work Requirement for Child Tax Credit Would Be ‘Reverse Logic’

BALTIMORE — During an appearance in Baltimore Thursday, President Joe Biden shared details of his plans to extend the Child Tax Credit through negotiations with Congressional Democrats.

Families would receive a monthly direct payment from the Internal Revenue Service of $350 for children 6 years old and younger and $300 for a child between 7 and 17, Biden said at a CNN Presidential Town Hall. His proposal would not include an employment requirement that was requested by West Virginia Sen. Joe Manchin, and couples making up to $150,000 in adjusted gross income and $112,500 for single parents would be eligible for the full benefit.

Margo Candelaria, PhD, co-director of the Parent Infant Early Childhood Program, and Research Associate Professor, at the University of Maryland School of Social Work Institute for Innovation & Implementation, is an expert on family poverty, child care policy and early childhood systems.

Candelaria says that the Child Tax Credit demonstrated a reduction in child poverty, and a work requirement attached to the credit would be “reverse logic.”

Candelaria says:

“Some are arguing that increasing or continuing payments to families should have a work requirement attached to it.  But that is reverse logic.  It is often the extreme stress of poverty that prevents engagement in the workforce.  When families are facing unstable housing, lack of transportation, poor health, no childcare or a combination of factors, successful work engagement is less likely.  The enhanced child tax credit allows families to buy or maintain a car, afford childcare, and cover other related costs that allow work engagement to be possible.  Parents don’t need to work to prove they need help. They need help in order to work.”

The Institute for Innovation and Implementation work across the U.S. to: 

• build research-based, inclusive, culturally responsive, and transformative child-, youth-and family-serving systems and services
• develop the capacity of the workforce within these systems

The Institute is partnering in an initiative to help low-income families fully realize the child tax credit and other available tax benefits through free tax preparation.

“We examine programs and policies that support the well-being of children and their families.  Most relevant to this policy, we are currently collaborating with Vicki Tepper, PhD, professor of pediatrics at the University of Maryland School of Medicine, who is the primary investigator, and colleagues within the School of Social Work, as well as CASH Campaign of Maryland and John Hopkins School of Medicine to increase access to free tax preparation for low-income families in Maryland,” Candelaria says. 

“We have just begun to collect data examining the impact of increasing access to free tax preparation by offering linkages to tax preparation within pediatric health clinics where families are, as well as through home visiting and care coordination services in Baltimore. The intent is to examine the outcomes when families are made aware of the earned income tax credit, child tax credit and other tax benefits and given immediate and free access to tax preparation.  We hope to have more families in Baltimore access these needed services to improve the status of families.”

About the University of Maryland School of Social Work

The University of Maryland School of Social Work, founded in 1961, is highly ranked and respected. Its mission is to develop practitioners, leaders, and scholars to advance the well-being of populations and communities and to promote social justice. As national leaders, they create and use knowledge for education, service innovation, and policy development.

About The Institute for Innovation & Implementation

The Institute for Innovation & Implementation (the Institute), founded in 2005, is a part of the University of Maryland School of Social Work. The Institute is committed to building research-based, innovative, sustainable, and transformative youth-and family-serving systems and services, and to develop the capacity of the workforce within these systems. We do this work in partnership with government agencies, health care providers, and community-based organizations in order to improve outcomes for and with youth and their families.