From the actual audit: "Prior to Tax Year 2001, the CTC was only refundable if the taxpayer had three or more qualifying children and Social Security taxes exceeding any earned income credits. The Economic Growth and Tax Relief Reconciliation Act of 2001 removed these requirements and increased the CTC over time from $500 to $1,000 per child, making more families eligible for the refundable portion of the credit (known as the ACTC). Since then, claims for the ACTC by ITIN filers have increased significantly. In Processing Year 2005, 796,000 ITIN filers claimed ACTCs totaling $924 million. By Processing Year 2008, these claims had risen to 1,526,276 ITIN filers claiming ACTCs totaling $2.1 billion.
So, which gov't was calling the shots in 2001?