The Earned Income Tax Credit (EITC) An Overview

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Contributor:

Library of Congress. Government Division

Language:

English

Subjects (All):

Earned income tax credit.

Families.

Income tax.

Marriage.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2013

Summary:

Provides overview of the earned income tax credit (EITC), including eligibility; credit calculations; distribution by geography, number of eligible children, and income; 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, anti-poverty program effectiveness, and compliance with EITC provisions; and addresses expiring provisions. Reviews legislative history of EITC since 1972 and parameters of EITC calculations since tax year 1975. Includes tables and graphs

This report is one in a series of updates. For the most recent coverage of this report series, please see 11-RL-31768c in the 2011 issue

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2014-DSP-0179

Access Restriction:

Restricted for use by site license