Contrary to politicians and commentators who portray child tax credits as tax relief, this federal policy is effectively welfare, as are many other personal and corporate tax preferences. Per Donald Marron, former acting director of the Congressional Budget Office, "A great deal of government spending is hidden in the federal tax code in the form of deductions, credits, and other preferences - preferences that seem like they let taxpayers keep their own money, but are actually spending in disguise." Likewise, the Department of Energy states that such policies "are functionally equivalent to direct expenditure programs," and the IRS Taxpayer Advocate Service explains that the "IRS no longer is just a revenue collection agency but is also a benefits administrator." Furthermore, the apparent beneficiaries of these policies are often not the ones who actually benefit. Facts about how these programs proliferated and how their costs are extracted from citizens are provided at the link below.