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Target CTC qualifying-child composition by age and child-count buckets #718

@MaxGhenis

Description

@MaxGhenis

Total ctc_qualifying_children is too coarse for CTC reform accuracy.

Recent artifact comparison makes that clear:

  • April 9, 2026 artifact 1.75.5_a84b8824_20260409_111915: ctc_qualifying_children = 67.144M, CTC reform ctc_value delta +$56.307B.
  • April 10, 2026 artifact 1.75.7_f7026898_20260410_011801: ctc_qualifying_children = 65.976M, CTC reform ctc_value delta +$74.234B.

The overall qualifying-child count moved down while the reform effect moved up sharply. That suggests the missing margin is child composition, not just child count.

Proposal

Add calibration / validation targets for CTC-relevant child composition, especially:

  • qualifying children under age 6 vs ages 6-17
  • tax units with 1, 2, and 3+ qualifying children
  • corresponding recipient-count diagnostics where possible

These margins matter directly for ARPA-style reforms and other proposals with age-specific or per-child design changes.

Success criteria

  • We can report current-law deviations for under-6 vs 6-17 qualifying children and for 1 / 2 / 3+ child tax units.
  • CTC reform estimates are less sensitive to adjacent ECPS recalibrations even when total child counts are similar.

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