Earned Income Tax Credit (EITC)

There is strong evidence that the Earned Income Tax Credit (EITC) increases employment and income for participating families (Neumark 2020, NBER-Hoynes 2016, Strully 2010, UW IRP-Dahl 2009, Hotz 2003, Ellwood 2000, Meyer 2001, Eissa 1996) and improves birth outcomes (Komro 2019, Hill 2019, Hamad 2015, Hoynes 2015, Strully 2010).

The EITC increases employment, through increases in both labor force participation and hours worked, and earnings for single-parent households, especially those headed by mothers (Neumark 2020, Hoynes 2018, Moulton 2016, Strully 2010, UW IRP-Dahl 2009, Ellwood 2000, Meyer 2001, Eissa 1996, Simpson 2010). Refundable EITCs may increase financial stability for single mothers with low incomes through increases in earnings, savings, and reductions in unsecured debt (Jones 2018). The EITC especially increases employment, earnings, and hours worked for mothers with children under age 3 (Michelmore 2021). However, experts note a corresponding increase in child care needs and costs for mothers of young children, and increased use of informal child care, which may be lower quality compared to center-based care (Michelmore 2021). The EITC’s work requirements may make it less accessible to larger families, who have correspondingly larger (and more expensive) child care needs (Curran 2021).

For mothers who are married, the EITC can decrease earnings, labor force participation and hours worked (Neumark 2020, NBER-Hoynes 2016, Hotz 2003, Ellwood 2000). However, an increase in state-level EITC can increase married mothers’ self-employment activities, particularly for women with lower incomes and who are not college-educated (Lim 2018a). There is limited evidence that the EITC affects the likelihood that men work or the number of hours they work (NBER-Hoynes 2016). However, New York’s non-custodial parent EITC appears to have increased employment among non-custodial parents as well as the percentage of non-custodial parents paying child support in full (Urban-Nichols 2012). An assessment of the Paycheck Plus program, an EITC-like program for workers without dependent children, finds that expanding the amount of the credit could increase earnings, employment, and women’s health-related quality of life (Courtin 2021). In times of high unemployment, the EITC appears to better protect those with moderate earnings, such as skilled workers and married couples, from financial harm due to job loss, but is not as effective for single parents with children (Bitler 2017). While families in large cities are the most likely to earn the credit (Brookings-Berube 2004, Brookings-Holt 2006), the EITC is also a substantial source of income support in rural areas (USDA-Durst 2011, Simpson 2010, Brookings-Berube 2004).

Receipt of the EITC decreases the incidence of babies born with low birthweights (Komro 2019, Hill 2019, Hamad 2015, Strully 2010), particularly among Black mothers (Komro 2019, Hoynes 2015). Effects appear larger with more generous state-level EITCs (Komro 2019). EITC receipt is associated with improved maternal (Evans 2014) and child health (Averett 2018, Arno 2009), including reduced infant mortality (Arno 2009) and increased breastfeeding rates (Hamad 2015). Refundable state EITCs are also associated with improved physical and mental health for mothers with two or more children (Qian 2021). Expansions may improve mental health, especially for women and non-custodial parents (Courtin 2021). A study of the 1990 expansion of the federal EITC suggests increasing the EITC may also improve mental health for mothers who are married (Boyd-Swan 2016). More generous state EITCs also appear to reduce suicide attempts and deaths by suicide (Morgan 2021). Receipt of the EITC for children younger than 18 improves children’s health and decreases the likelihood of obesity, especially for children in single-parent households or whose parents have lower levels of education (Braga 2020a). Expansions of state EITCs may improve the health of children ages 6-14, and support transitions from public to private health insurance (Baughman 2016). However, EITCs do not appear to be associated with children’s short-term health outcomes, such as infections (Hamad 2018).

Increasing family income through the EITC has positive effects on children into adulthood, increasing high school and college completion and earnings and employment (Bastian 2018), and delaying first births (Michelmore 2021a). Receipt of the EITC improves elementary school achievement (NCCP-Cauthen 2002), may reduce food insecurity for children in the short-term (Batra 2021), and reduce children’s problem behaviors (Hamad 2016). EITC expansion may improve the quality of home environments (Averett 2018) and decrease children’s entry into foster care (Biehl 2018). The EITC may also reduce child neglect in disadvantaged families (Berger 2017). A study of state-level refundable EITCs suggest it may decrease abusive head trauma in children under two years old (Klevens 2017).

Recent studies suggest that increases in the EITC are associated with reductions in new marriages but have no impact on divorce rates (Herbst 2011a). Single mothers are more likely to cohabit than marry if marriage will lead to the loss of EITC benefits, particularly mothers with lower incomes, who have never been married, or are racial minorities (Michelmore 2018). State-level EITCs may reduce recidivism among women (NBER-Agan 2018) and, in the general population, may modestly reduce violent crime (Lenhart 2021). Experts caution that because average state EITCs are much less than the federal EITC, health and behavioral effects may be less significant (Collin 2021).

The EITC appears to reduce poverty, with the largest effects among single parent families (Hoynes 2018, Upjohn-Hardy 2015) and those nearest the poverty line (Hoynes 2018). The EITC appears to significantly reduce the number of children living in poverty; for example, in 2018 it lifted about 3 million children out of poverty and reduced the severity of poverty for another 6.1 million children (CBPP-EITC). EITC expansions can also reduce families’ housing cost burden and household crowding, though expansions may not reduce evictions or homelessness (Pilkauskas 2019). State EITC supplements appear to be cost-effective, increasing quality of life and longevity among recipients (Muennig 2016).

Experts propose expanding the EITC for workers without children and non-custodial parents, as in Washington, D.C. and New York State (NBER-Hoynes 2016). Experts also suggest that the EITC and related Child Tax Credit (CTC) be structured to be more accessible to parents of larger families, noting Black and Hispanic children are more commonly part of large families and face higher poverty risk compared to white children from large families (Curran 2021).

The EITC is often used to meet short- and medium-term needs (Brookings-Holt 2006). Research suggests that recipients generally use EITC refunds to create a personal safety net (Tach 2019) by meeting basic needs, repairing vehicles (Simpson 2010, CBPP-Greenstein 2005), and repaying debt (Jones 2019a, Shaefer 2013, Simpson 2010, CBPP-Greenstein 2005). Some recipients also use it to obtain additional education or training (CBPP-Greenstein 2005). The EITC does not appear to increase recipients’ short-term health care spending, even though individuals eligible for the EITC are more likely to miss preventive care and to use emergency care (Hamad 2019). State-level EITCs can reduce families’ medical hardships (Kondratjeva 2021).

Experts suggest a periodic payment might be spent differently than an annual lump sum refund (Hamad 2019, Simpson 2010) and that advance periodic payments, still disbursed by the IRS, might better meet the needs of program participants (Greenlee 2021). For example, individuals might avoid overdue bills and high interest payments (Simpson 2010), and periodic payments might improve overall food security better than the current EITC lump sum payment model (Batra 2021). A one-year pilot program in Chicago which distributed the EITC as periodic payments suggests recipients experience reduced stress and may have fewer debts and unpaid bills (Greenlee 2021). Given some of the challenges with the EITC (e.g. small dollar amounts limiting its impact on poverty, potential impacts on individuals’ marriage decisions, difficulties in administration and receipt), some experts go further and propose modifying the EITC to a universal basic income (UBI) program (Leff 2020). A universal income support program may be easier to administer and could address stigma and enrollment challenges (de Paz-Banez 2020). Universal basic income programs are a suggested strategy to improve individuals’ financial stability, in part by providing regular cash transfers in amounts large enough to cover individuals’ basic needs (de Paz-Banez 2020, WHO-Haagh 2019, Van Parijs 2004).

EITCs may have a positive impact on state and local economies through increased sales and jobs (CDC-EITC). Efforts to increase awareness of the EITC, such as direct mailings, may increase take up (Bhargava 2015).

There is strong evidence that the Earned Income Tax Credit (EITC) has the potential to reduce disparities in socio-economic status among working-age adults, as it increases income and employment for eligible individuals (Neumark 2020, NBER-Hoynes 2016, Strully 2010, UW IRP-Dahl 2009, Hotz 2003, Ellwood 2000, Meyer 2001, Eissa 1996). The EITC is designed to benefit households with lower incomes (IRS-EITC Qualify). Single-parent households, especially those headed by mothers, appear to benefit most, across racial and ethnic groups (Michelmore 2021a, Hoynes 2018, Jones 2018, Moulton 2016, Simpson 2010, Strully 2010, UW IRP-Dahl 2009, Ellwood 2000, Meyer 2001, Eissa 1996). However, experts find that the largest labor participation increases appear to be for mothers with young children and that EITC benefits may be offset by child care costs (Michelmore 2021). One study notes that Black and Hispanic families tend to be larger and experts suggest larger families see less benefit from EITC given the work requirement and their comparatively higher child care needs. Experts propose adjusting the EITC structure to be more inclusive of large families (Curran 2021).

The EITC also has the potential to reduce disparities in socio-economic status among women, as those from lower-income backgrounds whose families receive the EITC appear to delay having children in early adulthood; experts suggest this is related to women’s increased educational attainment (Michelmore 2021a). The EITC also has the potential to reduce disparities in birth outcomes for Black, Hispanic, and white mothers with less than a high school education (Komro 2019, Hill 2019, Hamad 2015, Strully 2010), with the largest reductions in low birth weight and premature births for Black mothers (Komro 2019, Hoynes 2015). More generous state-level EITCs appear to produce larger effects (Komro 2019).

The federal EITC was enacted in 1975 and made permanent in 1978 (CRS-Crandall-Hollick 2018); in 1986 Rhode Island became the first state to offer a state-level EITC (NCSL-EITC Overview). The EITC was created as part of larger reforms to U.S. income support programs for individuals with low incomes; it was intended to offer an incentive for people to participate in formal, paid employment and to reduce the number of individuals enrolled in programs such as Aid to Families with Dependent Children (AFDC) (CRS-Crandall-Hollick 2018). The federal EITC has been expanded multiple times since its inception, and indexed to inflation since 1987. The credit was first offered to families without children in 1993 and the dollar amount increased for families with two or more children (NBER-Hoynes 2016). In the early 2000s, the dollar amount and income phaseout were adjusted to ensure married couples and families with larger numbers of children were not excluded (CRS-Crandall-Hollick 2018). The credit for workers without dependent children has historically been smaller than for those with dependent children; it was originally designed to offset a gasoline tax, not reduce poverty (CRS-Crandall-Hollick 2018). Additionally, individuals who pay taxes but do not have Social Security numbers are excluded from the federal EITC (CRS-Crandall-Hollick 2018) but some states are beginning to include these individuals (Urban-State EITC 2021).

• What credit value, state and federal, may be needed in your community to achieve the beneficial outcomes documented in the evidence?
• How do credit values and income eligibility criteria account for cost of living in your area?
• How might expanded eligibility, to larger families, non-custodial adults, etc., improve economic conditions in your community? What health outcomes might improve with expanded eligibility?
• Who is successfully claiming and receiving the EITC in your community? What outreach strategies could be implemented to increase awareness to eligible individuals, especially among individuals with disabilities, those with low or no English proficiency, etc.?

As of 2021, 28 states and Washington, D.C. offer an Earned Income Tax Credit (EITC) that is a percentage of the federal credit; 23 are refundable (TCWF-State tax credits). Missouri and Washington will offer a state EITC beginning in 2023; North Carolina ended its state EITC in 2014 (TCWF-State tax credits). In 2019, more than 26 million families received the EITC (TPC-EITC 2022); however, about 20% of eligible workers did not claim the EITC (NCSL-EITC). Eligible individuals who miss claiming the EITC typically include individuals in rural areas; the self-employed; those receiving disability pensions or who have children with disabilities; those without qualifying children; those without English proficiency; grandparents raising grandchildren; and those with recent changes to their marital, employment, or parental status (IRS-EITC).

Some areas are expanding EITC eligibility, especially for workers without qualifying children. For example, Washington, D.C. expanded income eligibility beyond the federal limits for childless workers and increased its state EITC match to 100 percent of the federal EITC (TPC-Auxier 2019). This expansion appears to be increasing the number of males claiming the credit and experts suggest it may incentivize continued city residency by partially offsetting rising costs of living in DC (DC ORA-Muhammad 2019). The state of New York and Washington, D.C. have non-custodial parent EITCs for those who work and pay full child support (Wheaton 2010). As of 2021, California, Colorado, Maryland, New Mexico, and Washington have expanded state EITC eligibility to include workers who file taxes without social security numbers (Urban-State EITC 2021). These same states as well as Maine, Minnesota, and New Jersey have also lowered the age of eligibility for childless workers to include those younger than 25 (Urban-State EITC 2021). Wisconsin is the only state with an EITC that excludes workers without qualifying children (NCSL-EITC).

The Volunteer Income Tax Assistance (VITA) program provides free tax preparation for people with low incomes, those with disabilities, and those with limited English proficiency across the country, which includes helping tax filers claim the EITC (IRS-VITA). Innovative programs to increase EITC uptake include Boston Medical Center’s StreetCred, which is embedded in pediatric primary clinics (Hole 2017).

BMC-StreetCred - Boston Medical Center (BMC). StreetCred: Accessible resources and asset building for low-income, working families raising children in America.

IRS-EITC Toolkits - Internal Revenue Service (IRS). Earned Income Tax Credit (EITC) & other refundable credits: Partner toolkit.

* Journal subscription may be required for access.

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