This website, hosted by the Niskanen Center's Child Tax Credit Working Group, makes a compelling case for child tax credits and will help you get conversant about the issue: https://www.expandthechildtaxcredit.com/
This article from scholar Patrick Brown makes the case that per-child tax benefits are the best mechanism to recognize the socially beneficial work that parents provide.
Concerned about how some parents will use the funds? Read these articles:
"Here’s What Families Are Actually Using the Child Tax Credit to Pay For" - Bloomberg
"Joe Manchin's claim that the child tax credit will be used on drugs is misguided" - MSNBC
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