Reps. Katie Porter (D-CA), Ayanna Pressley (D-MA), and Delia Ramirez (D-IL) today announced the introduction of legislation to strengthen the child tax credit (CTC) and eliminate its penalty against single parents. Under current law, single parents are subject to a stricter income threshold than married couples, which makes it harder for their families to get the child tax credit. The Single Parent Penalty Elimination Act would eliminate income restrictions for the child tax credit, making it easier for all kinds of families to get the full amount.

“For too long, Washington politicians have neglected to make tax policy that treats single parents the same as married parents—because they don’t see us,” said Congresswoman Porter, a single mom of three. “It’s not cheaper to raise a child as a single parent—in fact, it can be even harder to raise a family with just one source of income. Tax reform that helps all types of families is overdue, and I’m proud to introduce this bill to give every family the support they need.”

“Our tax code shouldn't do more for billionaires and corporations than it does for working families. Yet, many single parents and working families are barred from tax relief like the Child Tax Credit because of unfair policies that further overburden households already struggling to keep up,” said Congresswoman Delia C. Ramirez. “Our tax code must change! I am proud to join Congresswomen Porter and Pressley in the reintroduction of the Single Parent Penalty Elimination Act to eliminate income requirements for families and single parents to receive the Child Tax Credit Benefit and bring us closer to a fairer tax code for families.”

To qualify for the full child tax credit, parents must make below a certain amount every year—$400,000 for married couples and $200,000 for parents filing as Head of Household, the most common filing for single parents. The single parent penalty specifically hurts unmarried filers because they often earn less than two-income households, and this disparity is worsened when they receive less from the child tax credit. 

Rep. Porter’s Single Parent Penalty Elimination Act would simplify child tax credit eligibility by eliminating income restrictions and making permanent the $2,000 credit that Americans can receive. It would make this credit fully refundable and fully paid for by increasing the corporate tax rate to 28%, in line with recommendations from the Biden-Harris Administration’s budget proposal. 

As the only single parent of school-age kids in the Democratic Caucus, Rep. Porter has been a staunch advocate for families throughout her tenure in Congress. She believes that strong family policy is strong economic policy. Last year, she reintroduced bipartisan legislation to lower child care costs for families and protect new parents from surprise medical bills. Rep. Porter has also led legislationthat would help parents of young children run for office. 

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