Tesco, here is some basic information on the changes to the child tax credit.
IRS Newsroom
The big thing for me is the $400 per child increase in the credit (to $1000 per child total). In my case, that is $1600 direct tax relief all by itself. Even if you have no tax burden, you can get some or all of that credit (hence my higher than 100% reduction in my income taxes.)
[ September 17, 2003, 00:35: Message edited by: Alpha Kodiak ]