The Federal Tax Code: Eligibility for Refundable Tax Credits and Latinos

Abstract

The “Tax Cuts and Jobs Act,” the latest tax bill from House Republicans, would result in a massive tax cut for the richest Americans and big corporations, while providing little, if any, tax relief to working- and middle-income families. The tax bill would also eliminate eligibility for immigrants for refundable tax credits. Currently, taxpayers filing with an Individual Taxpayer Identification Number (ITIN) are eligible for the Child Tax Credit (CTC) and the American Opportunity Tax Credit (AOTC), and a Social Security number is required to claim the Earned Income Tax Credit (EITC).