Under current law, an estimated 3 million children living in rural areas are left out of the full $2,000 Child Tax Credit because their families’ incomes are too low. Rural communities would benefit disproportionately from an expansion that makes the credit fully available to children in families with low incomes who currently receive less than the full amount or no credit at all. This crucial investment in children living in rural areas, which includes children of diverse racial and ethnic backgrounds, should be a bipartisan priority during year-end tax negotiations. Additional income such as