The Earned Income Tax Credit (EITC): A Brief Legislative History Page: 3 of 14
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The Earned Income Tax Credit (EITC): A Brief Legislative History
Contents
Introduction ..................................................................................................................................... 4
An Overview of the History of the EITC ................................................................................... 4
Before Enactment...................................................................................................................... 4
1975-1986: An Earnings-Based Credit for Workers with Children ...................................... 5
1990s: Expanding the Credit Amount While Limiting Eligibility ........................................ 7
Adjusting the Credit for Family Size and Expanding Availability to Childless
Workers............................................................................................................................ 7
Targeting the C redit ....................................................................................................... 9
2000s: Adjusting the Credit for Marital Status and Family Size..............................................11
Reducing the "Marriage Penalty"......................................................................................11
Expanding the EITC for Families with Three or More Children.................................. 12
Figures
Figure 1. Growth in EITC Amounts and Claimants Over Time, 1975-2014............................... 8
Figure A-1. Amount of the EITC for an Unmarried Taxpayer with One Child, 2017............... 14
Tables
Table 1. Key Characteristics of the EITC Under Selected Laws, 1975-2009 ............................ 6
Table A-1. EITC Tax Parameters by Marital Status and Number of Qualifying Children
for 2017...................................................................................................................................... 13
Appendixes
Appendix A. Current Structure of the EITC............................................................................... 13
Contacts
A uthor C ontact Inform ation ..................................................................................................... 14Congressional Research Service
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Crandall-Hollick, Margot L. The Earned Income Tax Credit (EITC): A Brief Legislative History, report, April 26, 2017; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc1042208/m1/3/: accessed May 31, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.