Earned Income Tax Credit (EITC) : An Overview.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Families.

Income tax.

Legislative histories.

Physical Description:

1 online resource (33 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2004.

System Details:

text file

Summary:

Provides overview of the earned income tax credit (EITC), including eligibility, credit calculations, participation, characteristics of tax year 2001 EITC tax returns, and EITC interaction with other Federal tax credits, means-tested programs, and State EITC provisions. Discusses EITC policy issues, including whether EITC provides work incentives, possible imposition of marriage penalty on single low income parents choosing to marry, and anti-poverty program effectiveness. Examines issues regarding compliance with the EITC provisions and use of paid tax preparers by EITC recipients; and reviews National Taxpayer Advocate report on EITC problems, legislative history of EITC since 1972, and parameters of EITC calculations since tax year 1975. Includes tables and graphs.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Earned Income Tax Credit (EITC)

Access Restriction:

Restricted for use by site license.