NateTheGrEAt
Employee Tax Expert

Deductions & credits

Hi arom,

 

Congress writes tax law. The IRS just implements it. The change you are referring to, not to permit children with ITINs to receive the Child Tax Credit was made as part of the Tax Cuts and Jobs Act (TCJA) that was passed in December 2017. Ultimately, "why" a law was written in a particular way is a political question that is out of scope for this message board. I would note that as Americans, when we disagree with a law, we have the right to petition our representatives in Congress about it. 

 

I hope this answer was helpful. 

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