劳动所得税扣抵制

劳动所得税扣抵制（Earned income tax credit）是美国一种租税扣抵制度，针对低收入和中等收入的个人和夫妇进行补贴，特别是拥有儿童的夫妻，1975年首次实施。当劳动所得低于一定金额时，部分税赋可以抵免，以弥补社会安全税的负担，并保持工作的诱因 。

劳动所得税扣抵制是美国最大的减少贫穷计划。2004年，将近21万美国家庭接受了超过$36亿美元的租税扣抵。

连结

Taxpayer info/tools:

• IRS EITC Assistant （页面存档备份，存于互联网档案馆）, which can help determine if you qualify for EITC
• IRS 1040 Instructions 2010 （页面存档备份，存于互联网档案馆）, 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 Schedule EIC （页面存档备份，存于互联网档案馆）. A person or couple claiming qualifying child(ren) needs to attach this form to the 1040 or 1040A tax return.
• IRS Publication 596 – Earned Income Credit （页面存档备份，存于互联网档案馆）, a publication aimed at people who will potentially be claiming the credit.

Organizations/campaigns:

• National EITC Outreach Campaign （页面存档备份，存于互联网档案馆）,
• National Community Tax Coalition （页面存档备份，存于互联网档案馆）, an organization that supports the EITC and tries to help make sure people claim it
• Boston EITC Campaign （页面存档备份，存于互联网档案馆）
• Tax Credits for Working Families （页面存档备份，存于互联网档案馆）

Background:

• Section 13 （页面存档备份，存于互联网档案馆） ("Tax Provisions Related to Retirement, Health, Poverty, Employment, Disability, and Other Social Issues") of the House Ways and Means Committee's 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:

• 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) （页面存档备份，存于互联网档案馆）
• New Research Findings on the Effects of the Earned Income Tax Credit, Center on Budget and Policy Priorities, March 11, 1998 （页面存档备份，存于互联网档案馆）
• The Earned Income Tax Credit (EITC): Percentage of Total Tax Returns and Credit Amount by State （页面存档备份，存于互联网档案馆） a Congressional Research Service (CRS) Report
• The Earned Income Tax Credit at Age 30: What We Know （页面存档备份，存于互联网档案馆）, Steve Holt, the Brookings Institution
• The Hidden Welfare State: Tax Expenditures and Social Policy in the United States （页面存档备份，存于互联网档案馆）, 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