A new study estimates that almost 30 percent of children potentially eligible for the child tax credit live in households with incomes too low to qualify for the entire $1,000 credit.

Published by the nonpartisan Tax Policy Center, the study used the current tax credit rules and 2002 household income data to come up with their estimates. They determined that the families of 10 million low-income children wouldn't have received any credit in 2002, while the families of another 10 million would have received only a partial credit because of insufficient household income.

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