Editor’s Note: The ARPA expanded and enhanced the child tax credit for the 2021 tax year.For tax years beginning after December 31, 2021 and before January 1, 2022, the child tax credit amount increased from $2,000 to $3,000 per qualifying child.The credit amount was also fully refundable for the 2021 tax year only (under TCJA, $1,400 was refundable, see below).The $3,000 amount...