Tax Credit

When mothers with low incomes received just over $300 in monthly cash assistance during the first year of their children’s lives, their infants’ brains displayed more high-frequency brain waves when they reached 12 months old, a major new study by a team of investigators from six U.S. universities and released this week by the National Academy of Sciences shows. These types of brain waves are associated with higher language and cognitive scores and better social and emotional skills in children as they grow older. The expanded Child Tax Credit, which Congress enacted in 2021 and which expired last month, provided support very much like the cash assistance described in the new paper. The paper is a pathbreaking combination of social science and neuroscience, is methodologically rigorous, and adds heft to the substantial evidence about the difference that extending the Child Tax Credit expansion would make in children’s lives.