Child tax credit under OBBBA

The maximum child tax credit has been raised from $2,000 to $2,200 per qualifying child under age 172. This increase applies to the nonrefundable portion of the credit, meaning it reduces tax liability but may not result in a refund if no taxes are owed.

9/14/20251 min read

🧾 Child Tax Credit Updates in the One Big Beautiful Bill ACT (2025)

💰 Increased Credit Amount

The maximum child tax credit has been raised from $2,000 to $2,200 per qualifying child under age 172.
This increase applies to the nonrefundable portion of the credit, meaning it reduces tax liability but may not result in a refund if no taxes are owed.

📉 Income Thresholds

Full credit available to:
- Single filers earning up to $200,000
- Married filing jointly earning up to $400,000
The credit phases out by 5% for every $1,000 over these thresholds.

📋 Eligibility Requirements

A valid Social Security Number (SSN) is now required for both the child and the parent/guardian claiming the credit.
This change excludes many families with non-citizen parents, potentially disqualifying up to 2.7 million children who previously qualified2.