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The GOP’s tax check bill doubles the accepted adolescent tax acclaim from $1,000 to $2,000 per adolescent beneath age 17, and allows parents to accept up to $1,400 as a refund, if the acclaim is beyond than their federal assets tax liability.

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The refundable allotment of the acclaim was added from $1,100 to $1,400 afterwards Senator Marco Rubio threatened to vote “no” on the bill, unless it included a added acceptable adolescent tax credit.

Currently, the adolescent tax acclaim is $1,000 and alone partially refundable. Tax filers can alone affirmation refunds on a allotment of what they accomplish over $3,000, which banned allowances for the lowest-wage households.

The Center on Budget and Action Priorities, a left-leaning anticipate catchbasin in Washington D.C., affected that parents of 10 actor accouchement would authorize for an added acquittance of aloof $75 or beneath beneath the committee’s deal. That’s the aforementioned appulse as the Senate’s aboriginal bill.

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Related: What’s in the GOP’s final tax plan

The latest adaptation of bill additionally makes the adolescent tax acclaim accessible to aerial earners because it raises the assets beginning beneath which filers may affirmation the abounding acclaim to $200,000 for distinct parents, up from $75,000 today; and to $400,000 for affiliated couples, up from $110,000.

But back added accoutrement are taken into account, the tax bill isn’t so aflush for abounding moms and dads.

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The GOP’s bill does abroad with the answer for claimed exemptions, which could account the account of the beefed up adolescent tax acclaim for some families.

Currently, filers are able to abstract $4,050 for themselves, their spouses and for anniversary dependent. For a ancestors of four, that agency $16,200 is cloistral from federal taxation. In accession to the accepted accepted answer of $6,350, up to $28,900 goes tax-free. The account phases out at college assets levels.

The latest tax bill doubles the accepted answer to $24,000, but wipes out the answer for claimed exemptions, acceptation that beyond families will get beneath of a break.

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“The administration of those allowances are skewed appear college assets families, and absolutely paltry for lower assets families,” says Vicki Shabo, carnality admiral at the National Partnership for Women and Families. “The all-embracing amalgamation is absolutely afflictive for alive families.”

Related: Alimony will now be burdened beneath GOP bill

Shabo says the admittance of a tax acclaim for administration who action paid ancestors leave to their workers may complete nice, but it alone subsidizes those who’ve already absitively to accept such a policy. Since the acclaim ends in 2019, she says it won’t incentivize abounding added administration to participate.

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In addition, the GOP’s latest tax bill contains bad account for undocumented immigrant families.

The final adaptation keeps a accouterment that requires filers application an Individual Taxpayer Identification Number (ITIN) to accommodate Social Security numbers for anniversary adolescent in adjustment to authorize for the credit. ITINs are mostly issued to undocumented immigrants.

In 2013, 4.4 actor ITIN filers claimed adolescent tax credits account $6 billion, according to the Government Accountability Office. The latest change will affect about one actor undocumented children, CBPP calculates.

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The House adaptation of the tax bill had additionally anchored accommodation for undocumented immigrants who affirmation the Earned Assets Tax Acclaim and addition acclaim for college apprenticeship expenses, but those accoutrement didn’t accomplish it into the final bill.

The accommodation bill preserves the Adolescent and Abased Care Tax Acclaim and the Adoption Credit, which had been alone in beforehand versions of the legislation.

CNNMoney (New York) First appear December 16, 2017: 12:50 PM ET

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