The Earned Income Tax Credit ("EITC") is a means tested "refundable tax credit for lower-income workers," that was introduced in 1975. This article will focus on the federal EITC through a brief history, its current eligibility requirements, and the possibility of an expansion for childless workers.
The Earned Income Tax Credit: The Means Tested Welfare that Works,
Pub. Interest L. Rptr.
Available at: https://lawecommons.luc.edu/pilr/vol23/iss2/5