Table shows the distribution of tax units with CTC-eligible children and CTC-eligible children by amount of Child Tax Credit, and the distribution of tax units with ODTC-eligible dependents and ODTC-eligible dependents by amount of Child Tax Credit, under a proposal where the credit amount would be potentially refundable beginning with the first dollar of earned income. Proposal would also repeal the refundability limit enacted by the 2017 Tax Act. The limit is $1,400 indexed for inflation after 2018 and rounded down to the nearest $100. Under the proposal, the full per child amount would be potentially refundable. Proposal would also increase the refundability rate from 15 to 30 percent.