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Expanding the EITC for workers without resident children

Date Added to Library: 
Thursday, June 27, 2019 - 18:48
Individual Author: 
Maag, Elaine
Werner, Kevin
Wheaton, Laura
Reference Type: 
Published Date: 
May 2019
Published Date (Text): 
May 2019
Page Range: 

The federal earned income tax credit (EITC) is a refundable tax credit that provides substantial benefits to low-income working families with children at home but little to those without resident children. But families without resident children also struggle, including noncustodial parents, who are often considered “childless” for tax purposes. We model a plan that would increase the maximum childless EITC to almost half the size of the maximum EITC for one-child families and that would begin to phase the childless EITC out at the same income level used for families with children. This would improve parity between people with and without children at home, filling a gap in existing credit benefits. It could also improve noncustodial parents’ economic well-being and increase their capacity to support their children. (Excerpt from author introduction)

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