勞動所得稅抵免

勞動所得稅抵免（Earned income tax credit）是美國一種租稅扣抵制度，針對低收入和中等收入的個人和夫婦進行補貼，特別是擁有兒童的夫妻，1975年首次實施。當勞動所得低於一定金額時，部分稅賦可以抵免，以彌補社會安全稅的負擔，並保持工作的誘因 。

勞動所得稅扣抵制是美國最大的減少貧窮計劃。2004年，將近21萬美國家庭接受了超過$36億美元的租稅扣抵。

參考
連結
Taxpayer info/tools:

*IRS [http://www.irs.gov/individuals/article/0,,id=130102,00.html EITC Assistant] , which can help determine if you qualify for EITC
*IRS [http://www.irs.gov/pub/irs-pdf/i1040gi.pdf 1040 Instructions 2010] , Earned Income Credit instructions on pages 45–48, optional worksheets 49–51, credit table itself 51–58. Only required attachment is Schedule EIC if one is claiming a qualifying child.
*IRS [http://www.irs.gov/pub/irs-pdf/f1040sei.pdf Schedule EIC] . A person or couple claiming qualifying child(ren) needs to attach this form to the 1040 or 1040A tax return.
*IRS [http://www.irs.gov/pub/irs-pdf/p596.pdf Publication 596 – Earned Income Credit] , a publication aimed at people who will potentially be claiming the credit.

Organizations/campaigns:
*[http://eitcoutreach.org/ National EITC Outreach Campaign] ,
*[http://www.tax-coalition.org/ National Community Tax Coalition] , an organization that supports the EITC and tries to help make sure people claim it
*[http://www.bostontaxhelp.org/ Boston EITC Campaign]
*[http://www.taxcreditsforworkingfamilies.org/ Tax Credits for Working Families]

Background:
*[http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=108_green_book&docid=f:wm006_13.pdf Section 13] ("Tax Provisions Related to Retirement, Health, Poverty, Employment, Disability, and Other Social Issues") of the House Ways and Means Committee's [https://web.archive.org/web/20061211170851/http://www.gpoaccess.gov/wmprints/green/ Green Book] provides historical information, including previous EITC parameters. (The version linked to here is the 2004 edition. Note: it's not published anuually.)

Policy Analysis:
*[http://www.cbo.gov/ftpdocs/77xx/doc7721/01-09-MinimumWageEITC.pdf Congressional Budget Office report for Senate Finance Committee, on "the Effects of Increasing the Federal Minimum Wage Versus Expanding the Earned Income Tax Credit" (January 9, 2007)]
*[http://www.cbpp.org/311eitc.htm New Research Findings on the Effects of the Earned Income Tax Credit, Center on Budget and Policy Priorities, March 11, 1998]
*[http://digital.library.unt.edu/govdocs/crs/data/2005/meta-crs-7962.tkl The Earned Income Tax Credit (EITC): Percentage of Total Tax Returns and Credit Amount by State] a Congressional Research Service (CRS) Report
*[http://www.brookings.edu/research/reports/2006/02/childrenfamilies-holt The Earned Income Tax Credit at Age 30: What We Know] , Steve Holt, the Brookings Institution
*[http://books.google.com/books?id=K4mjOmUz8xMC&printsec=frontcover&dq=Tax+Expenditures&sig=ecWzVVu_8QVhcrN-EmKCUNGFLJ4#PPA64,M1 The Hidden Welfare State: Tax Expenditures and Social Policy in the United States] , Christopher Howard, Princeton University Press, 1997. Mr. Howard discusses the mortgage interest deduction, employer pensions, EITC, and the targeted jobs tax credit as examples of tax expenditures.

Podcast:
*https://web.archive.org/web/20100523070031/http://bostontaxhelp.libsyn.com/ Boston Tax Help podcast. Produced by Craig Far-Corporate/Community Partnerships/Boston EITC Campaign