The Earned Income Tax Credit (EITC) is a refundable federal income tax credit for low-income working individuals and families. Congress originally approved the tax credit legislation in 1975 in part to offset the burden of social security taxes and to provide an incentive to work. Workers with low wages who do not have a child might be able to claim the Earned Income Tax Credit (EITC). Childless workers with low-income are believed to be the largest number of taxpayers who do not claim the credit.

The EITC has no effect on certain public assistance benefits. In most cases, EITC payments will not be used to determine eligibility for Medicaid, Supplemental Security Income (SSI), food stamps, low-income housing or most Temporary Assistance for Needy Families (TANF) payments.