Research Report State Earned Income Tax Credits
Deborah Kobes
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The federal earned income tax credit (EITC) was established in 1975 as part of the individual income tax to offset payroll taxes for low-income working families. After several expansions, the refundable tax credit is now the largest federal cash assistance program for low-income families. A growing number of states have adopted their own EITCs.
Research Areas Taxes and budgets
Tags State and local tax issues Individual taxes