Abstract

In this fact sheet, author Jess Carson explores how changes to the Earned Income Tax Credit in 2021 affect childless tax filers.

Findings show that the share of childless adults who can claim a credit has tripled under the new provisions, and that the biggest driver of widened access is lowering the minimum age for eligibility. Childless filers in different areas of the country and of different racial-ethnic groups all have wider access, but gains are larger in some groups than others.

Policymakers considering whether to retain all or part of the EITC expansions in future years should consider how specific elements have widened access for groups most affected by the post-pandemic economy.

Department

Carsey School of Public Policy

Publication Date

Spring 4-6-2021

Series

National Fact Sheet #40

Publisher

Durham, N.H. : Carsey School of Public Policy, University of New Hampshire

Document Type

Article

Rights

Copyright 2021. Carsey School of Public Policy. These materials may be used for the purposes of research, teaching, and private study. For all other uses, contact the copyright holder.

DOI

https://dx.doi.org/10.34051/p/2021.18

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