<P> The per - child amount was originally capped at $400 in 1998 ( and $500 in 1999 ) by the Taxpayer Relief Act of 1997 . The Economic Growth and Tax Relief Reconciliation Act of 2001 ( EGTRRA ) set a graduated increase of the cap from $600 beginning in 2001 to $1,000 in 2010 , but then reverting to $500 . The Jobs and Growth Tax Relief Reconciliation Act of 2003 ( JGTRRA ) increased the amount to $1,000 for 2003 and 2004 . The Working Families Tax Relief Act of 2004 extended this amount through 2010 . The Tax Relief , Unemployment Insurance Reauthorization , and Job Creation Act of 2010 extended this $1,000 cap through the end of 2012 . The American Taxpayer Relief Act of 2012 made the $1,000 cap permanent . </P>
<P> The per - child amount was originally capped at $400 in 1998 ( and $500 in 1999 ) by the Taxpayer Relief Act of 1997 . The Economic Growth and Tax Relief Reconciliation Act of 2001 ( EGTRRA ) set a graduated increase of the cap from $600 beginning in 2001 to $1,000 in 2010 , but then reverting to $500 . The Jobs and Growth Tax Relief Reconciliation Act of 2003 ( JGTRRA ) increased the amount to $1,000 for 2003 and 2004 . The Working Families Tax Relief Act of 2004 extended this amount through 2010 . The Tax Relief , Unemployment Insurance Reauthorization , and Job Creation Act of 2010 extended this $1,000 cap through the end of 2012 . The American Taxpayer Relief Act of 2012 made the $1,000 cap permanent . </P>
when was the additional child tax credit introduced
when was the additional child tax credit introduced
Taxpayer Relief Act of 1997
Taxpayer Relief Act of 1997