ITEP. February 2021. The Institute on Taxation and Economic Policy (ITEP) examined the significance of Biden’s proposal to expand the Child Tax Credit (CTC) and make the credit fully refundable, which would undo the historical limitations of the credit that left many children of color and low- and moderate-income families out. https://itep.org/president-bidens-child-tax-credit-proposal-could-right-a-historical-wrong/