The TCJA expanded the child tax credit from $1,000 to $2,000. That expansion was set to revert back to $1,000 per child in 2026, and the $500 credit for other dependents would have ended.

The OBBB further expands the child tax credit to $2,200 per qualifying child under age 17. The law also makes the child tax credit permanent, and it will be indexed with inflation beginning in 2026.

The OBBB also makes permanent:

• The refundable part of the child tax credit of $1,700, adjusted for inflation after 2025
• The increased income phaseout thresholds from TCJA
• The $500 non-refundable credit for each dependent other than a qualifying child