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Virginia Tech

Examining Child Tax Credit Recipience and Use

Abstract

dc:description.abstract

The purpose of this study is to examine what factors predict who received monthly Child Tax Credit payments and how they were spent. In March of 2021, Congress passed the American Rescue Plan (ARP). Included in this bill was an expansion of the Child Tax Credit (CTC), a program providing tax relief to families with children. The ARP directed the treasury to issue half of the credit in monthly payments from July to December of 2021. These monthly payments contributed to a lowering of the poverty rate from July through December of 2021 (Parolin et al. 2022). This study was conducted using secondary data from the Household Pulse Survey (HPS) public microdata (US Census Bureau 2021). Logistic regression was used to analyze what factors predicted recipience of CTC payments and how these payments were utilized. Results indicate that factors such as race, sex, education, income, employment status, and marital status were predictive of recpience and use patterns for expanded Child Tax Credit Payments.

Degree

thesis:*
Name thesis:degree_name
Master of Science
Level thesis:degree_level
masters
Discipline thesis:degree_discipline
Sociology
Department dc:contributor.department
Sociology
Grantor dc:publisher
Virginia Tech
Year dc:date.issued
2025

Author and committee

dc:creator, dc:contributor.*
Author dc:creator
  • Likosar, Andrew James
Chair dc:contributor.committeechair
  • Roos, Jason Micah
Committee members dc:contributor.committeemember
  • Reichelmann, Ashley Veronica
  • Ritchie, Liesel Ashley

Subjects

dc:subject × 5

Rights

dc:rights
Statement dc:rights
  • In Copyright
Language dc:language.iso
en

Identifiers

dc:identifier.*
Dc Identifier Other
vt_gsexam:44074
OAI identifier oai:identifier
oai:vtechworks.lib.vt.edu:10919/134252

Chain of custody

source
Harvested from
Virginia Tech
Base URL
vtechworks.lib.vt.edu/oai/request
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
citation

Likosar, Andrew James. Examining Child Tax Credit Recipience and Use. masters thesis, Virginia Tech, 2025. https://hdl.handle.net/10919/134252