By Lynanne Gutierrez, President & CEO
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Note: the following proponent testimony for Ohio House Bill 96 in support of a partially refundable child tax credit was written and delivered by Lynanne Gutierrez before the Ohio House Ways and Means Committee on February 26, 2025.
Chair Roemer, Vice Chair Thomas, Ranking Member Troy, and members of the committee, thank you for the opportunity to speak today. My name is Lynanne Gutierrez, and I serve as the President and CEO of Groundwork Ohio. We are the state’s leading early childhood advocacy organization focused on the healthy development of young children and their families.
Today, I am here to lend our strong support for Governor DeWine’s proposal for a partially refundable Child Tax Credit—a policy that is not only good for Ohio’s economy but also critical for the health, stability, and future success of Ohio’s youngest children and their working families. At Groundwork Ohio, we advocate for policies that support young children because the earliest years of life lay the foundation for a child’s future success. When families are financially secure, children thrive. They can work, provide for the basic needs of their families including stable housing and consistent access to nutritious food, and parents who are less stressed are better able to provide a nurturing environment.
Unfortunately, too many Ohio families are experiencing unprecedented financial strain, and parents of young children are being hit the hardest. Approximately half of Ohioans and parents with young children rate their financial situation as only fair or poor. More than one-third (34%) of parents with children under five report serious problems paying rent or their mortgage, and nearly half (47%) are struggling to pay their credit card bills. Inflation is forcing 82% of parents with young children to cut back on groceries, impacting their ability to provide healthy, nutritious meals for their kids.
Financial insecurity has a devastating impact on children. 1 in 5 Ohio children live in poverty (at or below 100% of the Federal Poverty Level) and 1 in 10 live in extreme
poverty (at or below 50% FPL), a reality that threatens their healthy development and long-term success.

Ohio’s youngest children, ages 0-5, living in Ohio’s Appalachian region are more likely to live in poverty than their peers in other communities across the state.

The research is clear: children growing up in poverty face greater barriers to academic achievement with lower rates of kindergarten readiness in every county in the state, higher rates of health complications, and lower lifetime earnings. These early challenges don’t just hurt individual children—they create long-term economic consequences for our entire state. These aren’t just numbers. These are real Ohio families trying to do everything right—working hard, providing for their children, and contributing to their communities. When our families are financially stable, children do better.
The Child Tax Credit Makes Work Pay
One of the most important aspects of the proposed Child Tax Credit is that it rewards work and helps parents stay in the workforce. Right now, families with young children are caught in a financial squeeze—inflation and the rising cost of child care mean that many parents struggle just to break even. For too many families, the financial burden of child care alone can outweigh the benefits of returning to work. In fact, nearly half (49%) of working parents in Ohio have cut back their hours due to child care struggles—impacting over 1 million working parents statewide. Among moms with
3 young children who don’t currently work full time, 61% say they would return to work if they had access to affordable, high-quality child care.
A partially refundable Child Tax Credit ensures that work pays. It helps parents offset the high costs of raising a child while ensuring that families who are working, or trying to work, aren’t left behind. Unlike fully non-refundable tax credits that only benefit those with higher incomes, a partially refundable credit reaches low- and middle-income working families who need it most. It provides the kind of targeted tax relief that encourages work and strengthens family financial stability—without discouraging employment.
The bottom line is this: if we want parents to work, we need to make sure that work is financially viable. The Child Tax Credit helps families afford child care, transportation, and basic necessities, allowing parents to remain in the workforce, contribute to Ohio’s economy, and build a better future for their children.
Bipartisan Support for Action on the Child Tax Credit
Voters understand that when families can afford the basics, they work more, earn more, and contribute more to Ohio’s economy. Ohioans overwhelmingly agree: families need relief, and the Child Tax Credit is a solution that works. A staggering 84% of Ohio voters support a Child Tax Credit, including 83% of Republicans, 78% of Independents, and 94% of Democrats. That support only grows—to 87%—when voters learned that both President Trump and the former president have backed expanding the Child Tax Credit. We don’t see bipartisan consensus like this often, especially in today’s political climate. This is a unique moment for Ohio to take action on a policy that truly unites voters across the political spectrum.
Conclusion
Ohio families are struggling, parents want to work, and voters across party lines overwhelmingly support this policy. Governor DeWine’s proposal for a partially refundable Child Tax Credit is a smart, fiscally responsible way to give families the breathing room they need to succeed—while strengthening our workforce and economy.
At Groundwork Ohio, we believe every child deserves the best possible start in life. But that’s only possible when their families have the financial security to provide the basics. By supporting this Child Tax Credit, you have the opportunity to make a real difference for Ohio families—and to demonstrate that Ohio is a leader in putting working families and their children first. I urge you to support this critical policy, and I thank you for your time and consideration. I welcome any questions.
Attached to this testimony is a copy of the polling memo that is the source for all poll data used in this testimony. To view additional polling data, visit www.groundworkohio.org/poll.
Also attached to this testimony is a summary of the impact of the proposed child tax credit proposed in House Bill 96 from the Prenatal-to-Three Policy Impact Center at Vanderbilt University.
To learn more about economic security for families with young children or view the poverty data cited in this testimony, view Groundwork Ohio’s Early Childhood Data Dashboard 2025.
See testimony and attachments here.
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