New York Noncustodial Parent EITC:

Research Report

New York Noncustodial Parent EITC:

Implementation and First-Year Findings
June 30, 2010

Abstract

Many parents without custody of their children work and pay their full child support despite their meager incomes. In 2006, the New York State Legislature enacted a new tax credit to help these parents make ends meet as they pay their child support in full. Although the tax credit was successfully implemented in 2006, only 5,280 noncustodial parents received the tax credit that year. This report identifies three reasons for this result. It also describes how the law was implemented and the challenges that were encountered during implementation. It concludes by examining who might be motivated by the tax credit to pay their full child support.
To reuse content from Urban Institute, visit copyright.com, search for the publications, choose from a list of licenses, and complete the transaction.