From Forbes
Harris Public Policy Professor James Heckman

Harris Public Policy Professor James Heckman published an article in Forbes arguing that any tax reform bill should include raising the Child and Dependent Care Tax Credit and making it refundable so low and middle income families can have access to the money they need to provide their children with adequate early childhood education.

"Increasing the CDCTC helps parents afford the early childhood education that will provide their children with a foundation for success in school and life—and provide society with a return on investment in the form of greater productivity."

Full coverage available in Forbes.