Shari Lutz & Kristi Anderson Wells March 2, 2020 Child Tax Credit (CTC) (and The Value of Credits in Excess of Exemptions) Shari Lutz & Kristi Anderson Wells March 2, 2020 The Tax Cuts and Jobs Act of 2017, the TCJA for short, made a series of changes to the tax code that impact families and families seeking a divorce. The most impactful of these changes is that maintenance is no longer deductible to the payor