However, in its own analysis of the tax law, the Hawaiʻi Appleseed Center for Law & Economic Justice, said the average savings from changes to the child tax credit for very low-income families is just $75 per year.

The nonprofit said DBEDT failed to take into account the limit on the child tax credit.

“The ‘refundable’ portion of the credit is only partially refundable,” Appleseed said in its report.

Appleseed said the reason for the discrepancy is that the maximum amount that a taxpayer can receive as a tax refund from the child tax credit is 15 percent of earnings over $2,500.