H.R. 2763 would establish a refundable child tax credit with monthly advance payments.
Establish a refundable child tax credit with monthly advance payments.
Occurrences
increase and make child tax credit fully refundable... and set up advance payments on monthly basis
Evidence
Public Law 119-21 was enacted July 4, 2025. Section 70104 amended the child tax credit by replacing $2,000 with $2,200, requiring Social Security numbers, indexing the credit, and capping the refundable amount at $1,400 before inflation adjustment. Searches within the law found no 'advance monthly' child tax credit provision.
The IRS states that the Child Tax Credit is a non-refundable credit, while the Additional Child Tax Credit is the refundable part. For tax year 2025, the CTC is worth up to $2,200 per qualifying child and ACTC is up to $1,700 depending on income, with earned income of at least $2,500 required.
The IRS states that under the American Rescue Plan of 2021, advance payments of up to half the 2021 Child Tax Credit were sent to eligible taxpayers. It also states that the Child Tax Credit Update Portal is no longer available.
The Clerk records Roll Call 145 on H.R. 1 as passed, 215 yeas to 214 nays. The roll call lists Representative Olszewski, Democrat of Maryland, voting Nay.
Assessments
The promised outcome was a refundable child tax credit with monthly advance payments. Current IRS guidance describes the child tax credit as non-refundable with only a limited refundable Additional Child Tax Credit, and the monthly advance payment program was limited to 2021 under the American Rescue Plan, before Olszewski's House term. Public Law 119-21 made some child tax credit changes in 2025 but did not establish monthly advance payments or a fully refundable credit, and Olszewski voted against that bill. The core promised policy was not delivered, and the evidence does not show a serious legislative or executive attempt by Olszewski that would justify an effort badge.