OBBBA raised the Child Tax Credit to $2,200 per qualifying child and made it permanent, with annual indexing for inflation beginning in 2026. ¹ The phaseout thresholds at $200,000 single and $400,000 joint did not change and remain unindexed. For most of our wealth-advisory client base, the CTC remains fully phased out. The refundable-portion changes, and the permanence, are the more interesting story.

Here is what changed, what did not, and why the trust-and-estate side of the practice cares more than you might expect.

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· Verified emails only· Disposable addresses blocked· Unsubscribe in one clickThe KGOB Journal · Est. 2018