This episode originally aired on March 13, 1953, and the story line revolves around Tax Day, or the IRS filing deadline, which at that time was observed on March 15. Two years later, in 1955, it was moved to April 15.
The child tax credit in 1953 was $600 per child according to Ozzie. In 2023 the tax credit was worth $2,000. Adjusted for inflation, $600 in 1953 is equal to $6,670 in 2023