State Child Tax Credits in Public-Facing Media: A Content Analysis of their Design and Aims

• In Event: Tax Policy and Politics

Abstract

Many states have adopted child tax credits (CTCs), although these vary substantially across states in their design features. If designed expansively, state CTCs may be an important policy for reducing child poverty and promoting child well-being. This study analyzed public-facing media in six states that adopted new CTCs in 2022 or 2023: Minnesota, New Jersey, New Mexico, Oregon, Utah, and Vermont. Systematic searches were conducted in DuckDuckGo and Newspapers.com for news articles, editorials, press releases, and webpages that were published within the two-year period prior to policy adoption. Applying Deborah Stone’s framework of narrative framing of public policy, qualitative data were coded for market and polis logic, as well as for mentions of six specific CTC design features (refundability, income phaseout threshold, inclusion of noncitizen children, advance distribution, age eligibility, and inflation indexing). A general inductive approach with open coding was subsequently used to conduct a thematic analysis of the aims of state CTCs. Results indicated that aims of state CTCs encompass five main themes: (1) alleviating poverty and economic instability, (2) supporting children—perceived as inherently deserving, (3) achieving health and educational benefits, (4) promoting geographic and racial equity, and (5) recruiting young families to the state. Quantitative analysis revealed that the most salient theme of CTC aims across states was alleviating poverty, while other themes were more prominent in specific states. Age eligibility, income phaseout thresholds, and refundability were respectively the most frequently mentioned CTC design features across states. 

Author

• Erin Young, Portland State University
  Presenting Author