'Childless' EITC: Summary of Current Law and Proposed Expansion in the American Rescue Plan Act of 2021 (ARPA; H.R. 1319) [Updated March 1, 2021] [open pdf - 727KB]
From the Document: "The earned income tax credit (EITC) is the largest need-tested antipoverty program that provides cash to families. Workers with 'qualifying children'--that is, dependent children who live with the taxpayer for more than half the year--receive the majority of EITC benefits. For 2018, 26.5 million taxpayers received a total of $64.9 billion from the EITC. Of that total, there were 6.9 million recipients without qualifying children (about 26% of the total) who received $2.1 billion (about 3% of the total dollars), receiving an average credit of $302. This Insight provides an overview of the current EITC for workers without qualifying children at home, often called the 'childless' EITC. The term 'childless,' however, may be misleading. Workers without qualifying children may have noncustodial children, live with children for less than six months of a year, or live with nonbiological children they cannot claim for the credit. This Insight also summarizes a proposal to expand the 'childless' EITC that was included in the American Rescue Plan Act of 2021 (ARPA; H.R. 1319), which passed the House on February 27, 2021."
CRS Insight, IN11610
Congressional Research Service: https://crsreports.congress.gov/