The American Rescue Plan Act temporarily altered refundable tax credits in 2021 to include previously excluded families and workers. These changes protect millions of households from being pushed into poverty by taxes. This Essay argues that Congress should build on these reforms to make refundable tax credits more protective.

中文翻译：

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革命性的再分配：税收抵免和美国救援计划

《美国救援计划法案》在 2021 年临时更改了可退还的税收抵免，以包括以前被排除在外的家庭和工人。这些变化保护了数以百万计的家庭免于因税收而陷入贫困。这篇文章认为，国会应该在这些改革的基础上，使可退还的税收抵免更具保护性。