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Strengthen the Evidence for Maternal and Child Health Programs

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Evidence Tools
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Strategy. Earned Income Tax Credit

Approach. Establish an earned income tax credit for working individuals and families based on family size

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Overview. The Earned Income Tax Credit. (EITC) is a refundable income tax credit for low to moderate income working individuals and families. EITCs are offered by the federal government and many state governments. Federal earned income limits vary based on family size. The value of the EITC changes yearly; for the 2017 tax year, an individual with no custodial children who earns less than $15,010 can receive up to $510, while a married couple with three for more children making less than $53,930 qualify to receive up to $6,318. States that offer EITCs have various eligibility rules; similar to the federal EITC, refund amounts vary by income.[1]

Evidence. Scientifically Rigorous Evidence. Strategies with this rating are most likely to be effective...

Access the peer-reviewed evidence through the MCH Digital Library or related evidence source.

Outcome Components. This strategy has shown to have impact on the following outcomes (Read more about these categories):

  • Policy. This strategy helps to promote decisions, laws, and regulations that promote public health practices and interventions.
  • Cost. This strategy helps to decrease the financial expenditure incurred by individuals, healthcare systems, and society in general for healthcare services.

Detailed Outcomes. For specific outcomes related to each study supporting this strategy, access the peer-reviewed evidence and read the Intervention Results for each study.

Intervention Type. Policy Development and Enforcement (Read more about intervention types and levels as defined by the Public Health Intervention Wheel).

Intervention Level. Population/Systems-Focused

Examples from the Field. Access descriptions of ESMs that use this strategy or aligned components.

Sample ESMs. Here are sample ESMs to use as models for your own measures using the RBA framework (see The Role of Title V in Adapting Strategies).

Quadrant 1:
Measuring Quantity of Effort (“What/how much did we do?”)

  • Number of EITC outreach campaigns incorporating health literacy principles. (Evaluates use of health literacy principles) Number of community-based organizations engaged in EITC promotion and tax preparation assistance. (Assesses authentic engagement)

Quadrant 2:
Measuring Quality of Effort (“How well did we do it?”)

  • Percent of EITC claims filed accurately with support from trained tax preparers. (Evaluates adherence to quality standards) Percent of EITC outreach materials available in multiple languages and formats. (Assesses access and relevance)

Quadrant 3:
Measuring Quantity of Effect (“Is anyone better off?”)

  • Number of cross-sector partnerships formed to integrate EITC outreach with other social services (e.g., healthcare, housing). (Shows integration efforts) Number of financial institutions offering low-cost financial products tailored for EITC recipients. (Assesses linkages with other economic goals) Number of families moving above the poverty line due to EITC benefits. (Measures socioeconomic impact) Number of policy changes implemented to expand for strengthen EITC at state for local levels. (Assesses system-level improvements)

Quadrant 4:
Measuring Quality of Effect (“How are they better off?”)

  • Percent of EITC outreach efforts specifically tailoring communities experiencing the greatest challenges. (Evaluates outreach) Percent of EITC-related services and materials adapted for a variety of populations. (Assesses competence) Percent reduction in income differences among working families in communities with high EITC uptake. (Measures impact) Percent improvement in child health and educational outcomes in families with incomes below the federal poverty level receiving EITC. (Assesses strategic impact on health)

Note. When looking at your ESMs, SPMs, or other strategies:

  1. Move from measuring quantity to quality.
  2. Move from measuring effort to effect.
  3. Quadrant 1 strategies should be used sparingly, when no other data exists.
  4. The most effective measurement combines strategies in all levels, with most in Quadrants 2 and 4.

Learn More. Read how to create stronger ESMs and how to measure ESM impact more meaningfully through Results-Based Accountability.

References

1 National Conference of State Legislatures (NCSL). Earned Income Tax Credit overview. 2022. https://www.ncsl.org/human-services/earned-income-tax-credit-overview.

This project is supported by the Health Resources and Services Administration (HRSA) of the U.S. Department of Health and Human Services (HHS) under grant number U02MC31613, MCH Advanced Education Policy, $3.5 M. This information or content and conclusions are those of the author and should not be construed as the official position or policy of, nor should any endorsements be inferred by HRSA, HHS or the U.S. Government.