The case for expanding the EITC for workers without qualifying children is compelling, as the current EITC provides little help to this group. We argue that the EITC for these workers should:

• provide these workers with a strong incentive to increase work effort;
• provide a significant subsidy to low-earning workers working near a full-time work level;
• begin phasing out only after an individual is working at a level at least equivalent to full-time minimum wage work;
• apply to both prime-age and younger workers; and
• be effectively coordinated with the Making Work Pay Credit.