Additional Child Tax Credit
E266526
The Additional Child Tax Credit is a refundable U.S. federal income tax credit that allows eligible low- and moderate-income families to receive a refund based on the Child Tax Credit even if they owe little or no income tax.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Additional Child Tax Credit canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T2436025 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Additional Child Tax Credit Context triple: [Earned Income Tax Credit, relatedProgram, Additional Child Tax Credit]
-
A.
Earned Income Tax Credit
The Earned Income Tax Credit is a refundable federal tax credit in the United States that supplements the wages of low- to moderate-income workers, particularly those with children, to reduce poverty and encourage employment.
-
B.
Families First Coronavirus Response Act
The Families First Coronavirus Response Act is a U.S. federal law enacted in March 2020 that provided emergency paid sick leave, expanded family and medical leave, free COVID-19 testing, and increased funding for food assistance and unemployment programs in response to the COVID-19 pandemic.
-
C.
CARES Act supplemental COVID-19 relief provisions in Consolidated Appropriations Act, 2021
The CARES Act supplemental COVID-19 relief provisions in the Consolidated Appropriations Act, 2021 were a major U.S. federal aid package that extended and expanded economic, health, and unemployment support in response to the ongoing COVID-19 pandemic.
-
D.
Coronavirus Aid, Relief, and Economic Security Act
The Coronavirus Aid, Relief, and Economic Security (CARES) Act is a major U.S. federal law enacted in 2020 that provided over $2 trillion in economic stimulus and emergency support in response to the COVID-19 pandemic.
-
E.
Child Care and Development Fund
The Child Care and Development Fund is a U.S. federal assistance program that helps low-income families access affordable child care so parents can work or attend education and training.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Additional Child Tax Credit Target entity description: The Additional Child Tax Credit is a refundable U.S. federal income tax credit that allows eligible low- and moderate-income families to receive a refund based on the Child Tax Credit even if they owe little or no income tax.
-
A.
Earned Income Tax Credit
The Earned Income Tax Credit is a refundable federal tax credit in the United States that supplements the wages of low- to moderate-income workers, particularly those with children, to reduce poverty and encourage employment.
-
B.
Families First Coronavirus Response Act
The Families First Coronavirus Response Act is a U.S. federal law enacted in March 2020 that provided emergency paid sick leave, expanded family and medical leave, free COVID-19 testing, and increased funding for food assistance and unemployment programs in response to the COVID-19 pandemic.
-
C.
CARES Act supplemental COVID-19 relief provisions in Consolidated Appropriations Act, 2021
The CARES Act supplemental COVID-19 relief provisions in the Consolidated Appropriations Act, 2021 were a major U.S. federal aid package that extended and expanded economic, health, and unemployment support in response to the ongoing COVID-19 pandemic.
-
D.
Coronavirus Aid, Relief, and Economic Security Act
The Coronavirus Aid, Relief, and Economic Security (CARES) Act is a major U.S. federal law enacted in 2020 that provided over $2 trillion in economic stimulus and emergency support in response to the COVID-19 pandemic.
-
E.
Child Care and Development Fund
The Child Care and Development Fund is a U.S. federal assistance program that helps low-income families access affordable child care so parents can work or attend education and training.
- F. None of above. chosen
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal income tax credit
ⓘ
refundable tax credit ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesTo |
families with qualifying children
ⓘ
individual taxpayers ⓘ |
| basedOn | Child Tax Credit ⓘ |
| benefits |
low-income families
ⓘ
moderate-income families ⓘ |
| benefitType | cash refund ⓘ |
| calculationBasis |
percentage of earned income above a statutory threshold, subject to law in effect for the tax year
ⓘ
unused portion of the Child Tax Credit ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| documentationRequired |
reporting of earned income
ⓘ
taxpayer identification information for qualifying children ⓘ |
| effect |
can increase total tax refund
ⓘ
can reduce after-tax child poverty ⓘ |
| eligibilityCriterion |
taxpayer must have Social Security numbers for qualifying children, subject to law in effect for the tax year
ⓘ
taxpayer must have U.S. tax liability or refundable credit eligibility for the year ⓘ taxpayer must have a qualifying child for the Child Tax Credit ⓘ taxpayer must have earned income ⓘ |
| incomeLimit | subject to income phaseouts tied to the Child Tax Credit ⓘ |
| introducedInLaw | Taxpayer Relief Act of 1997 ⓘ |
| isRefundable | true ⓘ |
| legalAuthority | Internal Revenue Code section 24 ⓘ |
| modifiedBy |
American Recovery and Reinvestment Act of 2009
ⓘ
American Rescue Plan Act of 2021 ⓘ American Taxpayer Relief Act of 2012 ⓘ Coronavirus Aid, Relief, and Economic Security Act ⓘ Economic Growth and Tax Relief Reconciliation Act of 2001 ⓘ Jobs and Growth Tax Relief Reconciliation Act of 2003 ⓘ Protecting Americans from Tax Hikes Act of 2015 ⓘ Tax Cuts and Jobs Act of 2017 ⓘ Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 ⓘ |
| policyGoal |
to make the Child Tax Credit partially refundable
ⓘ
to support families with children through the tax system ⓘ |
| purpose | to provide a refundable benefit to taxpayers who cannot claim the full Child Tax Credit because of low tax liability ⓘ |
| refundabilityType | partially refundable credit ⓘ |
| relatedTo |
Child Tax Credit
ⓘ
Earned Income Tax Credit ⓘ |
| requiresFilingStatus | must file a federal income tax return ⓘ |
| targetPopulation | taxpayers with children who have low or no income tax liability ⓘ |
| taxForm |
Form 1040
ⓘ
Form 1040-SR ⓘ |
| taxSchedule | Schedule 8812 ⓘ |
| taxYearSpecific | rules and amounts vary by tax year ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Additional Child Tax Credit Description of subject: The Additional Child Tax Credit is a refundable U.S. federal income tax credit that allows eligible low- and moderate-income families to receive a refund based on the Child Tax Credit even if they owe little or no income tax.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.