The design featured a wooden frame on top of a concrete-slab foundation, with an exterior covered in gray asbestos shingles. (Steel was in short supply.) The structure violated the Cambridge fire code, but it was granted an exemption because of its temporary status.

NEWYORKER: Groupthink

Parents must wade through page after page of rules for the dependent exemption, head of household filing status, the Child Tax Credit (CTC), the Earned Income Tax Credit (EITC), college subsidies, and more.

FORBES: Navigating The Maze Of Child Tax Credits

The work credit could subsidize all low-wage workers (replacing part of the EITC), while a child credit could replace the dependent exemption, the CTC, the head of household filing status, and the rest of the EITC.

FORBES: Navigating The Maze Of Child Tax Credits