'Childless' EITC: Temporary Expansion for 2021 Under the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) [Updated March 15, 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 [hyperlink], 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 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 then summarizes the temporary expansion of the 'childless' EITC for 2021 that was included in the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2)."
CRS Insight, IN11610
Congressional Research Service: https://crsreports.congress.gov/