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The Earned Income Tax Credit at 50: Past, Present, and Future
Congress created the Earned Income Tax Credit (EITC) in 1975 and has since expanded it into one of the
nation‘s largest anti-poverty programs. It now provides nearly $80 billion per year in tax relief and cash to
30 million low-income working American families, primarily to those with children. In 2025, for a single
filer with two dependent children, the maximum credit is around $7,000, a substantial sum for a lowincome household. More than half the states and some local governments supplement the federal program.
In June 2025, the Hutchins Center on Fiscal and Monetary Policy and the Center on Economic
Security and Opportunity at Brookings convened a group of leading economists from academia, think
tanks, and government to look back on the history of the EITC, assess the research on its impact, and look
ahead to its future. The first day of our conference was an invitation-only academic roundtable. (See
attendee list and agenda in appendix.) The second was an hour-long public panel. (You can read a
summary of the panel, watch video of it, or read a transcript.) The conference and related work was
supported by the Smith Richardson Foundation and Arnold Ventures, but Brookings was solely responsible
for the agenda and content.
This report summarizes researchers’ views on key issues from across both days.
As the figure below shows, the number of families receiving EITC benefits has risen over time, peaking
at 32 million in 2021 due, in part, to a temporary expansion of eligibility during the COVID pandemic. In
the two years since, the number of tax returns showing the credit has dipped to 23 million.
nation‘s largest anti-poverty programs. It now provides nearly $80 billion per year in tax relief and cash to
30 million low-income working American families, primarily to those with children. In 2025, for a single
filer with two dependent children, the maximum credit is around $7,000, a substantial sum for a lowincome household. More than half the states and some local governments supplement the federal program.
In June 2025, the Hutchins Center on Fiscal and Monetary Policy and the Center on Economic
Security and Opportunity at Brookings convened a group of leading economists from academia, think
tanks, and government to look back on the history of the EITC, assess the research on its impact, and look
ahead to its future. The first day of our conference was an invitation-only academic roundtable. (See
attendee list and agenda in appendix.) The second was an hour-long public panel. (You can read a
summary of the panel, watch video of it, or read a transcript.) The conference and related work was
supported by the Smith Richardson Foundation and Arnold Ventures, but Brookings was solely responsible
for the agenda and content.
This report summarizes researchers’ views on key issues from across both days.
As the figure below shows, the number of families receiving EITC benefits has risen over time, peaking
at 32 million in 2021 due, in part, to a temporary expansion of eligibility during the COVID pandemic. In
the two years since, the number of tax returns showing the credit has dipped to 23 million.
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