The US has had a child tax credit since 1997.[1] And (sometimes) personal exemptions for married couples since 1913. And (sometimes) an exemption or credit for

The US has had a child tax credit since 1997.[1] And (sometimes) personal exemptions for married couples since 1913. And (sometimes) an exemption or credit for dependents since 1917. [2] [1] https://en.wikipedia.org/wiki/Child_tax_credit_(United_States)#Origins https://en.wikipedia.org/wiki/Child_tax_credit_(United_State... [2] https://www.nber.org/system/files/chapters/c1148/c1148.pdf https://www.nber.org/system/files/chapters/c1148/c1148.pdf [pdf]