Child tax credit (United States)
The United States federal child tax credit (CTC) is a partially-refundable tax credit for parents with dependent children. It provides $2,000 in tax relief per qualifying child, with up to $1,600 of that refundable (subject to a refundability threshold, phase-in and phase-out).
Source: Wikipedia — Child tax credit (United States) (CC BY-SA 4.0)