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Policy Basics

The Earned Income Tax Credit (EITC) encourages and rewards work for low- and moderate-income working people, while the Child Tax Credit helps families offset the cost of raising children.

Together, the EITC and the low-income piece of the Child Tax Credit benefit 30 million households with low incomes, lifting 10 million people above the poverty line. We work to highlight the benefits of these credits and to protect and expand them to further reduce poverty.