Child tax credit, tax year 2026

For taxable years beginning in 2026, the maximum federal Child Tax Credit allowed under 26 U.S.C. 24(a) is $2,200 per qualifying child, and the amount used in 26 U.S.C. 24(d)(1)(A) to determine the refundable portion of the credit (the additional child tax credit) is $1,700 per qualifying child. One Big Beautiful Bill Act (Public Law 119-21) section 70104 made the expanded child tax credit permanent, raised the 26 U.S.C. 24(h)(2) amount from $2,000 to $2,200 for taxable years beginning in 2025, and indexes that $2,200 for inflation for taxable years beginning after 2025 under 26 U.S.C. 24(i)(2), with any increase rounded to the next lowest multiple of $100. The 2026 indexed amount therefore remains $2,200, unchanged from 2025. The credit phases out above the 26 U.S.C. 24(h)(3) threshold amount of $400,000 for a joint return and $200,000 in any other case; that threshold is not inflation-adjusted. Authority: 26 U.S.C. 24, as amended by OBBBA section 70104; IRS Rev. Proc. 2025-32 section 4.05.