Monthly Child Tax Credit Receipt and Spending, Household Structure, and Race and Ethnicity

The year 2021 witnessed a historic, although temporary, expansion to the child tax credit (CTC), shifting it to a near-universal monthly child allowance. Building on previous literature that explores how growing heterogeneity in family structure intersects with access to safety net programs, we examine how household structure and race and ethnicity independently and jointly shaped CTC receipt and spending patterns during the second half of 2021. Using the US Census Household Pulse Survey and multivariate regression models, we find population-level evidence among CTC-eligible households that unmarried women and unmarried men were both less likely than their married counterparts to report receiving the CTC, with substantially larger gaps observed for unmarried men. The interaction effect analysis reveals that the gaps between married couples and unmarried women are more pronounced among White populations. Analyses on spending show that the CTC played a particularly important role in helping unmarried women of color meet their basic needs and cover child-related expenses. We demonstrate the potential benefit of having a child allowance policy while highlighting ongoing inequities in access to the CTC despite its near-universal expansion. Findings underscore the need for more targeted outreach efforts, accessible tax filing support services, and a simplified tax filing process.