US: Opinion: The child tax credit must become permanent. And refundable. (May require subscription)
Washington Post – September 16, 2021
The expanded child tax credit adopted earlier this year has already made substantial progress in delivering on its promise of cutting child poverty in half and dramatically improving the lives of millions. The chief reason it is working is that the credit is refundable, meaning families that are too stretched to owe any federal income tax receive the credit as a direct monthly payment. As Democrats work out the details of their long-term budget plans, I hope lawmakers find the fiscal resources to make the expanded credit permanent. But in the near-term, it is imperative that Congress make full refundability permanent.
https://www.washingtonpost.com/opinions/2021/09/16/child-tax-credit-must-become-permanent-refundable/