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I agree, fully-refundable tax credits are bull$hit. It's an opinion piece, but the opinion portion of it is that the tax plan is bad. The fact part is that it is fully refundable and targeted towards a very low-income demographic, meaning poor people get "refunded" "taxes" which they never paid in the first place. It's a way to essentially increase welfare transfers without having to deal with the political fallout that would come from actually increasing the size of the TANF welfare program (i.e. increasing welfare in name and not just in effect).
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"I put my mama on her, she threw her in the air. My mama said son, that's a mother buckin' mare."
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