Forbes. May 2020. Elaine Maag, principal research associate at the Urban-Brookings Tax Policy Center, analyzed the proposed changes to the federal Child Tax Credit in the recently passed HEROES Act, and encouraged Congress to focus on making the credit fully refundable to better target help to very low-income families. https://www.forbes.com/sites/elainemaag/2020/05/26/expanding-the-child-tax-credit-full-refundability-and-larger-credit/#2cb0cca3525d