The Earned Income Tax Credit and Child Tax Credit

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The Earned Income Tax Credit and Child Tax Credit
July 2020

The Earned Income Tax Credit and Child Tax Credit
BUILDING ON SUCCESS FOR HEALTHY FAMILIES

When working families struggle to make                   Key Takeaways
ends meet with low wages, their health
                                                         • The EITC and CTC are two successful federal tax credits for
and well-being are adversely impacted.                     workers with low and moderate incomes that boost family
The Earned Income Tax Credit (EITC) and Child Tax          financial resources and lift families out of poverty.
Credit (CTC), which families can claim when they
                                                         • Research shows that expansions of these working-family tax
file taxes, are two of our nation’s most effective         credits directed towards families with the lowest incomes
programs for addressing economic strain and lift-          would effectively lift children out of poverty, improve the
ing people out of poverty. Over the past forty-five        health and well-being of families, decrease health care costs,
years, research has shown that the EITC helps fami-        and stimulate the economy.
lies meet basic needs, stimulates the economy, and
                                                         • Expansions to the EITC and CTC have historically had a larger
promotes work. Research over the past few years
                                                           net positive impact for people of color – particularly Black and
has shown that in addition to economic benefits,           Latinx families – who are overrepresented among low income
the EITC also improves the health of children and          workers and disproportionately experience higher rates of
adults both in the short term and throughout their         poverty and poor health compared to white families.
lives. Though less studied, the CTC is similar in
                                                         • Permanent expansions to the EITC and CTC are critical for im-
design to the EITC, and emerging evidence demon-
                                                           proving current and future health, especially as the economic
strates its ability to improve financial stability and
                                                           crisis created by COVID-19 disproportionately pushed low-income
health. The EITC and CTC alleviate financial hard-         families, immigrants, and communities of color deeper into
ship and help families get ahead.                          poverty, with lasting impacts on health inequities.
The Earned Income Tax Credit and Child Tax Credit
The EITC and CTC alleviate financial hardship                       Additionally, the EITC has been shown to effectively
and help families get ahead                                         boost workforce participation, which is linked to further
                                                                    reductions in poverty in the short and long-term.4 While
The EITC and CTC have a strong history of broad bipartisan
                                                                    the success of the credits to directly bring families out of
support in Washington, DC and among many state legis-
                                                                    poverty and lessen poverty is well established (see figure
latures due largely to their two-fold ability to lift millions
                                                                    1), they do not include indirect effects on boosting earn-
of families out of poverty and improve the economy. The
                                                                    ings, and thus the credits' anti-poverty impacts are likely
primary mechanism through which these credits allevi-
                                                                    understated.
ate financial hardship is through a tax deduction and in
some cases a refund. Using the Supplemental Poverty                 Research demonstrates that children who live in house-
Measure, in 2018, the combined income boosts of EITC                holds that received the EITC and/or CTC have better school
and CTC together lifted 10.6 million Americans out of               performance, greater college enrollment, and increased
poverty — including 5.5 million children — and made 17.5            work and earnings in adulthood.5 Research shows that
million less poor — of whom 6.4 million were children.1             these academic achievement benefits are amplified with
While these tax credits serve a larger number of white              the size of the EITC received for all children regardless of
households, they lift out of poverty a greater proportion           race and ethnicity, with some suggestion that the benefit
of people of color who disproportionately live in poverty.2         of larger EITCs are greater for children of color.6 Further-
The credits also have significant impacts for families with         more, putting money back into the pockets of individu-
young children under six, the age group with the highest            als enables increased spending in local economies as
poverty rates.3                                                     families use their credits to purchase healthy foods and

Figure 1       The EITC and CTC alleviate poverty
                                                   17.5 Million                                 10.6 Million

         ALL MEMBERS
            of families
         who received
          EITC and CTC

                                   6.4 Million        5.5 Million

                                                                                       Less poor
             CHILDREN                                                                  after receiving
                                                                                       EITC and CTC
            in families
          who received                                                                 Lifted out of poverty
          EITC and CTC                                                                 after receiving
                                                                                       EITC and CTC

2                                                                   Children’s HealthWatch • childrenshealthwatch.org
17.5 Million                                    1

       J U LY 2 0 2 0                                                                                         childrenshealthwatch.org

                                                 ALL MEMBERS
           Definitions
age EITC amount per tax filer in 2017               of families            Average EITC amount per tax filer in 2017

   $2,488                                                                            $2,488
                                                 who received
           What is the EITC? The Earned
                                                  EITC and CTC
           Income Tax Credit (EITC) is a federal
           tax credit for low- and moderate-
    Which can
           incomebeworking
                      used people
                             for that                                     Which recipients often use for
           encourages and rewards work as                              6.4 Million          5.5 Million
           well as offsets federal payroll and
             $200                         $2000
           income taxes. The EITC is a refund-
                                                                                                                                     Less poor
           able tax credit. Twenty-nine states                 Groceries          Transportation,       Larger expenses
            /month                        /year
           and the District of Columbia have       CHILDREN or medicine              utilities, or        like housing
                                                                                                                                     after recei
       for transportation,        for larger expenses like                                                                           EITC and C
           established state-specific EITCs to    in  families                        childcare         security deposits
      utilities, or childcare housing security deposits
           supplement the federal credit. Thewho received                                                                            Lifted out
           EITC is currently delivered in one EITC and CTC                                                                           after recei
           sum when taxes are filed.                                                                                                 EITC and C

              What is the CTC? The Child Tax Credit
              (CTC), which is available to tax pay-
              ers across a broad income spectrum,
              helps working families offset the
hildren in
amilies who cost of raising children. The tax
eceive the credit, which is worth up to $2,000
ITC experienceper eligible child under age 17 at the
etter         end of the tax year, is subtracted
              from the total amount of federal                                        How do the EITC and CTC
t             income taxes a filer would otherwise                                    Increase economic
              owe. The CTC includes a refundable                                     stability and improve
evelopment                                                                             health outcomes?
              component. Six states have enacted
th            state-specific versions of this credit              INDIVIDUALS                                           Communities
health        to supplement the federal credit.
              The CTC is currently delivered in one
              sum when taxes are filed.                                         Enable families            Help local
                                                                                to pay for basic          economies
             What is a “refundable” tax credit?
                                                                                needs
             A refundable tax credit means
             that if the amount of the credit
             is greater than the amount of tax                                  Boost long-term              Improve
                                                                                earnings              maternal health
             owed, the Internal Revenue Service
                                                                                                           outcomes
             (IRS) sends a tax refund for the
             difference. Most tax credits are
                                                                                                             Improve
             nonrefundable – meaning a refund                                   Increase ability to
                                                                                                         child health
             is given only up to the amount of                                  pay backend rent
                                                                                                           outcomes
             tax owed – but some are fully or                                   and avoid eviction
             partially refundable. Currently the
                                                                                Provide money               Improve
             EITC is a fully refundable tax credit,
                                                                                for healthy food         educational
             while the CTC is partially refundable
                                                                                                           outcomes
             up to $1,400.

             EITC & CTC For Healthy Families • July 2020                                                                         3
$2,488
                                  Which can be used for
  basic goods, make necessary home or car repairs, pay        families receiving the EITC have fewer behavioral health
  bills including rent and utility arrearages, and save for   problems, such as anxiety and depression.10 Given these

  $50
  the future.7,8
                                                $200                                              $2000
                                                              positive health benefits, the Centers for Disease Control
                                                              and Prevention recently categorized the EITC as one of

 /week                                         /month                                             /year
 The EITC and CTC are evidence-based solutions the 14 key evidence-based, cost effective interventions
 for improving health                                         for improving health in early childhood.11 Mothers receiv-
for
 The groceries
      benefits of the EITC and CTC extend  forwelltransportation,
                                                     beyond                          fortolarger
                                                              ing the EITC are more likely   have signsexpenses
                                                                                                         of good health, like
                                                              including lower risk of high blood pressure and inflam-
 or  medicine
 financial                                utilities,
            stability for families. Previous expansions in or childcare             housing
                                                              mation and reduced reports           security
                                                                                            of depression           deposits
                                                                                                           and stress. 12,13

 the EITC have been strongly associated with a decrease
                                                              Further, research shows that the EITC may even improve
 in infants born with low birth weights among pregnant
                                                              life expectancy among people with low incomes in the U.S.14
 women eligible for the credit.9 This relationship is no-
 table because low birth weight is damaging to the long-      While the CTC has fewer studies directly linking it to
 term health and developmental potential of children and      health improvement, its structure is similar to that of the
 costly to the health system, yet few medical interventions   EITC and its documented effectiveness in reducing child
 are available that effectively reduce the risk of low birth  poverty make it highly probable that it has similar health
 weight. In addition to benefits for infants, children in     benefits for children and families. Research shows that
                                                              boosting working families’ incomes improves opportuni-
                                                              ties for their children and is associated with improve-
                                                              ments in children’s educational outcomes.5

                          Children in                         Disrupting racial income and wealth disparities
                          families who                        Racial barriers to economic opportunities, driven by his-
                          receive the                         torical and continued discriminatory policies and prac-
                                                              tices, have played a significant role in determining pres-
                          EITC experience                     ent wealth and income distribution. Racial income and
                          better                              wealth disparities are particularly staggering between
                                                              white and Black households; an examination of wealth
                                                              in the US found the net worth of a typical white family
                                                              is nearly ten times greater than that of a Black family.15
      + Birth weight                                          This racial wealth gap remains even for families with the
                                                              same income, demonstrating that although wealth is in-
      + Cognitive development                                 fluenced by present income, it is significantly tied to past
                                                              earnings and generational inheritances.15
      + Mental health
                                                              People of color are more likely than white workers to be
      + Behavioral health                                     employed in low-wage jobs, to be paid poverty wages,
                                                              and to be paid less for comparable work.16 A recent analy-
                                                              sis of government data showed Black and Latinx house-

  4                                                           Children’s HealthWatch • childrenshealthwatch.org
J U LY 2 0 2 0                                                                                          childrenshealthwatch.org

    holds at the 90th percentile of their income distribution       the important role of non-custodial parents in the lives
    earned only sixty-eight and sixty-five percent as much as       of children and the challenges many of these parents
    white households at their 90th percentile, respectively.17      with low-incomes face in providing support to their chil-
    In other words, when occupying the same percentile on           dren,20 ensuring these workers are not taxed into pov-
    income distributions by race and ethnicity, people of           erty will better ensure they have financial resources to
    color earn less. Although the EITC and CTC benefit many         adequately support their children. Further, recognizing
    white households, because people of color earn less             the positive health effects of the EITC on birth outcomes,
    and are more likely to work low-wage jobs — reflecting          expansions of the credit prior to the birth of a child may
    both the legacy and continuation of discrimination and          further improve infant health and decrease health care
    structural barriers to opportunity — these credits have         costs and utilization.
    predominately benefited Black and Latinx households, in
                                                                    While the EITC is available and fully refundable for eli-
    particular women of color.18 While policies that dismantle
                                                                    gible workers beginning with the first dollar earned, the
    structures of racism and increase economic opportuni-
                                                                    effects of the CTC are diminished by its current structure
    ties for people of color in the long term are urgently
                                                                    of the credit. Presently, the CTC is phased in with parents’
    needed to significantly reduce the racial wealth gap, the
                                                                    annual earnings beginning at $2,500 such that families
    EITC and CTC are critical and existing tools that can off-
                                                                    with very low incomes that would benefit the most actu-
    set racial income disparities. With higher proportions of
                                                                    ally receive only a partial credit or no credit at all. While
    people of color living in poverty, expansions to the EITC
                                                                    this phase-in approach is seen as a way to incentivize
    and CTC — alongside systemic policy change to address
                                                                    work, it results in inequitable access to the credit and
    root causes of racial inequity — will greatly improve
                                                                    its benefits. Due to this structure, over one-third of all
    families’ daily financial circumstances.                        children in the U.S. do not receive the full benefit of
                                                                    the CTC because their families earn too little to access
    Building on success: The need to strengthen                     the maximum credit.21 Consequently, Black, Latinx, and
    and expand the EITC and CTC                                     young children, along with children in families headed by
                                                                    single parents, are disproportionately left behind by the
    The EITC and CTC have long been considered bipartisan,
                                                                    CTC.19 Furthermore, the structure of both the EITC and CTC
    evidence-based, and effective programs to improve the
                                                                    exclude unpaid caregivers who stay at home to care for
    health and financial stability of families. However, both
                                                                    their children, often due to difficulties accessing high-
    credits fall short of reaching some of the workers and
                                                                    quality, affordable child care. Research from Children’s
    families who need them the most, limiting their potential
                                                                    HealthWatch demonstrates that for many caregivers,
    anti-poverty impacts.
                                                                    particularly those of color, difficulties accessing child
    Currently, the EITC’s potential is only realized for families   care constrain their ability to work, which in turn increase
    raising children in their homes since the credit does not       their likelihood of reporting poor health outcomes and
    provide enough support for workers without dependent            economic hardships without additional support.22
    children — even though many may be non-custodial                Researchers and policy makers have demonstrated that
    parents or young adults preparing to start families. For        changes to the CTC structure, including making the credit
    some workers not claiming children, the EITC benefit is         fully refundable and allowing for monthly payments,
    so low that many are even taxed into poverty.19 Given           would drastically improve the credit’s ability to eliminate

    EITC & CTC For Healthy Families • July 2020                                                                                5
the most extreme forms of poverty and support families           Conclusion
with the lowest incomes.23 A consensus report by the Na-
                                                                 Expansions to the EITC and CTC as well as steps to de-
tional Academies of Science, Medicine, and Engineering
                                                                 crease access barriers will effectively improve the health
shows that making the CTC fully refundable would cut
                                                                 and well-being of families and the economy and lift
in half the number of children living in deep poverty —
                                                                 millions of children out of poverty. The described policy
those living in families with incomes less than half of the
                                                                 improvements will appropriately target families who
federal poverty level.24 This expansion would particularly
                                                                 are struggling the most and people of color who dispro-
benefit people of color who are historically impacted by
                                                                 portionately experience poverty and poor health. Addi-
low wages and increased hardship and could be used as
                                                                 tionally, states can adopt or expand working-family tax
an effective tool — in concert with other policies — to
                                                                 credits to increase the impact. Permanent expansions
decrease the racial wealth gap.
                                                                 and improvements to these anti-poverty credits are par-
Although the EITC and CTC benefit millions of families and       ticularly important now, as the recession precipitated by
children every year, it is unfortunately not claimed by all      COVID-19 has exacerbated health disparities and pushed
who are eligible. This is particularly true for the EITC; cur-   families with children deeper into poverty, both of which
rently one in five eligible families do not claim the EITC,      highlight and deepen existing racial inequities. Commit-
largely due to lack of knowledge about the tax credit and        ment to economic justice through these tax credit expan-
how to access it. One opportunity to address this barrier        sions as well as other policy tools that accelerate racial,
and increase EITC claims is through Volunteer Income Tax         income, and wealth equity are essential for the health
Assistance (VITA) sites. These evidence-based services           and well-being of families with children and society as
streamline families’ access to tax refunds by providing          a whole.
free, IRS-certified, and highly accurate tax preparation
to low and moderate-income taxpayers. This, in turn,
generates income tax returns that benefit the health and
financial stability of families and their communities.

6                                                                Children’s HealthWatch • childrenshealthwatch.org
J U LY 2 0 2 0                                                                                       childrenshealthwatch.org

         Policy Recommendations
         to support healthy children and families

    Child Tax Credit (CTC)                                              the EITC and CTC. Expanding eligibility to taxpayers
                                                                        who file with an ITIN would allow tax-paying immi-
    1.   Ensure families, including those with the lowest in-
                                                                        grants who are currently excluded from these cred-
         comes, are able to access a fully refundable CTC. Re-
                                                                        its to claim and benefit from the EITC and CTC.
         search shows that increasing the credit amount and
         decoupling it from earnings would cut child poverty       7.   Include a lookback provision in both the EITC and CTC
         by 42% overall, 52% among Black children, 41% among            that allows the use of prior incomes to make credits
         Latinx children, and 36% among white children.25               more responsive to recessions. This would provide a
                                                                        vital lifeline to workers and families whose incomes
    2.   Increase the value of the CTC for young children to
                                                                        dissipate during economic downturns.
         offset the higher cost of raising young children who
         are at a critical stage of development and experi-        Earned Income Tax Credit (EITC)
         ence higher rates of poverty.
                                                                   8.   Include family care giving as a type of activity that
    3.   Expand the CTC to dependents under age 18. Cur-                constitutes work to allow those that stay at home to
         rently the CTC is only available for dependents un-            care for children to access the tax credit.
         der age 17, limiting its ability to reach all children.
                                                                   9.   Lower the age eligibility, raise the upper age limit,
    4.   Index the CTC for inflation to respond to the changes          and expand benefits of the EITC for workers not rais-
         in costs of living.                                            ing children in their home to enable non-custodial
                                                                        parents to better support their families and allow
    Child Tax Credit (CTC) &
                                                                        individuals to receive adequate credit amounts
    Earned Income Tax Credit (EITC)
                                                                   Volunteer Income Tax Assistance (VITA)
    5.   Provide families with the option to receive CTC and
         EITC payments on a monthly basis to help families         10. Increase   funding for Volunteer Income Tax Assis-
         manage finances throughout the year and prevent                tance (VITA) sites. Increased funding for VITA sites,
         debt or arrearages.                                            which offer free, highly accurate tax help to low and
                                                                        moderate-income filers, would decrease filing barri-
    6.   Enable taxpayers and their children who file with an
                                                                        ers and enable more families to access the credit.
         Individual Tax Identification Number (ITIN) to access

    EITC & CTC For Healthy Families • July 2020                                                                            7
July 2020

About Children’s HealthWatch Children’s HealthWatch is a nonpartisan network of pediatricians, public health researchers, and
children’s health and policy experts. Our network is committed to improving children’s health in America. We do that by first
collecting data in urban hospitals across the country on infants and toddlers from families facing economic hardship. We then
analyze and share our findings with academics, legislators, and the public. These efforts help inform public policies and practices
that can give all children equitable opportunities for healthy, successful lives.
Authors Charlotte Bruce, MPH, Research and Policy Analyst; Allison Bovell-Ammon, MDiv, Director of Policy Strategy; Richard
Sheward, MPP, Director of Innovative Partnerships; Félice Lê-Scherban, PhD, MPH, Principal Investigator; Deborah A Frank, MD,
Founder and Principal Investigator; Ana Poblacion, PhD, MS, Research Scientist; Stephanie Ettinger de Cuba, MPH, Executive Director;
John Cook, PhD, MAEd, Principal Investigator
Acknowledgement This report was made possible by generous funding from the Annie E. Casey Foundation.
                                                   For more information, please contact Allison Bovell-Ammon,
                                                        allison.bovell-ammon@bmc.org or 617-414-3580

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