Build Back Better Calculator (US)
Estimate potential US tax credits under the Build Back Better framework. Compare child tax credit, child care credit, EITC, and dependent credits between current law and proposed changes.
About This Calculator
The Build Back Better Calculator (US) helps you estimate potential tax credits and benefits under the proposed Build Back Better framework. This interactive tool compares your estimated credits under current tax law versus the expanded benefits proposed in the legislation, covering the Child Tax Credit, Child and Dependent Care Credit, Earned Income Tax Credit, and Credit for Other Dependents.
Our calculator uses the income phase-out rules and credit formulas from the IRS and the proposed BBB framework. The Child Tax Credit is calculated at $2,000 per qualifying child under current law (phasing out at $200,000/$400,000 AGI), versus $3,600 per child under 6 and $3,000 per child 6–17 under the BBB proposal. The Child and Dependent Care Credit is calculated based on your qualifying childcare expenses and income level, with the BBB proposal significantly expanding both the qualifying expense caps and the credit percentage. The Earned Income Tax Credit is estimated using the IRS income brackets and phase-in/phase-out rates for both current law and the proposed expansion for childless workers.
Regional Notes
United States: This calculator is designed for US taxpayers and uses IRS tax credit rules and the proposed Build Back Better framework. Tax credits are calculated using 2025 tax year parameters where applicable. The Child Tax Credit phaseout begins at $200,000 AGI for single/head of household filers and $400,000 for married filing jointly. The EITC amounts vary by number of qualifying children and earned income level.
India / UK: The Build Back Better framework is specific to United States tax policy. Indian residents should consult the Income Tax Act for applicable child-related deductions such as Section 80C investments and the standard deduction. UK residents should reference Child Benefit and tax credit systems administered by HMRC which follow different rules and income thresholds.
Frequently Asked Questions
What is the Build Back Better framework?
The Build Back Better framework is a proposed US legislation package that includes expanded child tax credits, enhanced child care subsidies, increased earned income tax credit for childless workers, and expanded premium tax credits for health insurance. Our calculator estimates the potential tax credits you could receive under this framework compared to current law.
How much is the child tax credit under Build Back Better?
The Build Back Better framework proposed expanding the Child Tax Credit to $3,600 per child under age 6 and $3,000 per child ages 6 through 17, made fully refundable. Under current law, the credit is $2,000 per qualifying child under 17 with a maximum refundable portion of $1,700 per child.
What is the child care credit under Build Back Better?
Under the Build Back Better proposal, the Child and Dependent Care Credit would expand to cover up to $8,000 in expenses for one child or $16,000 for two or more children, with up to 50% of expenses refundable. Current law caps expenses at $3,000 for one child or $6,000 for two or more with a maximum credit rate of 35%.
Who qualifies for the expanded Earned Income Tax Credit?
The Build Back Better framework proposed expanding the Earned Income Tax Credit for childless workers by increasing the maximum credit to approximately $1,500 and expanding the age eligibility. The expansion would make more low-income workers without children eligible for the EITC compared to the current maximum of around $600 for childless workers.
How does income affect eligibility for Build Back Better tax credits?
Most Build Back Better tax credits phase out based on income. The Child Tax Credit begins phasing out at $200,000 for single filers and $400,000 for married couples filing jointly. The Child and Dependent Care Credit phases down from 50% to 20% as income rises above $15,000. Enter your income in the calculator to see your estimated credits under the proposed framework.
Is the Build Back Better calculator free to use?
Yes, our Build Back Better calculator is completely free to use with no registration required. You can estimate your potential tax credits, compare proposed benefits to current law, and share your results via a unique URL that saves all your inputs.
Are the Build Back Better proposals currently law?
The full Build Back Better Act as originally proposed has not been enacted into law. Some components have been incorporated into other legislation. Our calculator shows what credits you could receive if the full framework were implemented, compared to current tax law. Always consult a tax professional for personalized tax advice.
What is the Credit for Other Dependents?
The Credit for Other Dependents (ODC) provides a non-refundable credit of up to $500 per dependent who does not qualify for the Child Tax Credit. This includes dependents age 17 or older, or dependents who do not have a Social Security number valid for employment. The ODC phases out at the same income thresholds as the Child Tax Credit, beginning at $200,000 ($400,000 for married filing jointly).