Earned Income Tax Credit

The US federal Earned Income Tax Credit is a refundable tax credit that supplements the earnings of low- and moderate-income workers. Enacted in 1975, the EITC was expanded in 1986, 1990, and 1993.

See also:

• Taxation in the United States
• Basic Income

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External links and references

New Research Findings on the Effects of the Earned Income Tax Credit, Center on Budget and Policy Priorities, March 11, 1998 (http://www.cbpp.org/311eitc.htm)