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T18-0017 - Expand the Earned Income Tax Credit (EITC): Option 3; Baseline: Current Law (post Tax Cuts and Jobs Act); Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

Table shows the distributional effects by expanded cash income percentile of expanding the EITC for childless workers by: increasing phase-in rate to 30 percent and phase-out rate to 15.98 percent; increasing end of phase-in to same value as for those with one child; increasing start of phase-out to same value as for those with children; lowering minimum eligible age from 25 to 21. Proposal would also expand EITC for other workers by increasing phase-in rate to 65.28 percent for those with one child, 76.8 percent for those with two children, and 86.4 percent for those with three or more children.

January 26, 2018