The $1.9 trillion Covid relief measure tweaked the child tax credit, earned income credit, and child and dependent care credit. The changes are mostly aimed at lower earners and only apply to tax season next year (for 2021 income). The pandemic aid law also lets households claim a Recovery Rebate Credit to collect any outstanding funds from stimulus checks. Here’s what taxpayers need to know.
https://www.cnbc.com/2021/04/03/tax-credits-in-american-rescue-plan.html