What is the rationale behind "UNDER" 17 for the Child Tax Credit?

[questioning77]

I understand what the policy is for filing for CTC and that this year the child must be UNDER 17, (versus greater than 0 but less than or equal to 17 in 2021)  but would like to understand the rationale.  Most children who were 17 in 2022 (or in any year) were likely finishing up their junior year of high school and heading into their senior year of high school.  Which is often the most expensive years in school for supporting your child (outside of children needing daycare expenses).  I would think that 17 and under would be more applicable in this context, and am curious what the rationale is for under 17. 

[xmasbaby0]

The rationale?  You would have to ask Congress that question.  Congress passed that child tax credit law years ago with the cut off at age 17.   For 2021 ONLY, they allowed folks to get the child tax credit for children under the age of 18 instead of age 17, but for tax year 2022 it reverted to the "old" criteria.   If your child was older than 16 at the end of 2022, you get the $500 credit for other dependents.

https://ttlc.intuit.com/questions/1900923-what-is-the-child-tax-credit

https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-f...

[Mike9241 · Accepted solution]

Congress (not the iRS as some think) passes the tax laws which the POTUS at that time signs into law. So they are the ones to ask.  some tax laws are not based on logic or even sensible but they are the law until Congress again changes them and the new law is signed by the POTUS. 

[xmasbaby0]

https://en.wikipedia.org/wiki/Child_tax_credit_(United_States)#:~:text=The%20child%20tax%20credit%20....

[questioning77]

Thank you for your reply. I couldn't find anything on the internet either regarding the rationale.  I already read all of that information... now who do I complain to in congress 😄 ?

[xmasbaby0]

Haha... take your pick of any of the 535 members--including 100 Senators or any of the 435 members of the House of Representatives.  You might want to start with the ones in your own state--which you can find using Google....