Earned income tax credit (EITC)

FederalState

Congress and the states should extend the EITC to workers with low incomes who have no dependents regardless of age, including those ages 65 and older, provided they are not dependents themselves. Policymakers should also increase the credit for those workers without dependents. Congress should provide funds to the Internal Revenue Service (IRS) for EITC education and counseling programs to encourage eligible taxpayers to obtain the credit. 

The IRS should increase funding for tax assistance programs to help eligible workers with low incomes receive the credit. 

When states experience surpluses that allow them to cut taxes, they should enact or expand EITCs in a fiscally responsible manner.