U.S. Partnership on Mobility from Poverty. April 2018. A new research paper from the U.S. Partnership on Mobility from Poverty highlights several ways to improve the federal Child Tax Credit for families with very low incomes, including making the credit fully refundable and allowing the credit to phase in beginning with the first dollar earned. http://www.mobilitypartnership.org/improving-child-tax-credit-very-low-income-families