Child Tax Credit 2026: OBBBA Expansion, New Amounts, and Who Gets Left Out

# Child Tax Credit 2026: OBBBA Expansion, New Amounts, and Who Gets Left Out

> **Quick answer:** The One Big Beautiful Bill Act (OBBBA) raised the child tax credit to $2,200 per qualifying child for 2026, up from $2,000, and made the expansion permanent. Up to $1,700 per child is refundable. But income phaseins and a new SSN requirement for parents mean roughly 30% of U.S. children — and 99% of those in the poorest households — receive nothing or far less than the headline number suggests.

The child tax credit 2026 expansion sounds like a win for American families: a $200-per-child increase, indexed to inflation going forward, and the TCJA rates locked in permanently under the OBBBA. But the full picture is more complicated — and for families in the bottom income tiers, the law may deliver far less than the headline number promises. Here is exactly what changed, what you qualify for, and what the independent policy data says about who is actually left out.

*This article is for informational purposes only and does not constitute financial or tax advice. Consult a qualified tax advisor for advice specific to your situation.*

## What the OBBBA Actually Changed for Child Tax Credit in 2026

The One Big Beautiful Bill Act, signed into law in 2025, made four consequential changes to the child tax credit: