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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 or 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. These strategies have been tested in multiple robust studies in a variety of populations and settings with consistently positive results, both on their own and in combination with other strategies. (Clarifying Note: The WWFH database calls this "scientifically supported evidence").

Access the peer-reviewed evidence through the MCH Digital Library or related evidence source. (Read more about understanding evidence ratings).

Source. What Works for Health (WWFH) Database (County Health Rankings and Roadmaps)

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 directly or intervention components that align with this strategy. You can use these ESMs to see how other Title V agencies are addressing the NPM.

Sample ESMs. Here are sample ESMs to use as models for your own measures using the Results-Based Accountability framework (for suggestions on how to develop programs to support this strategy, see The Role of Title V in Adapting Strategies).

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

PROCESS MEASURES:

  • Number of outreach events or marketing campaigns conducted to raise awareness about the EITC. (Measures outreach efforts)
  • Number of free tax preparation services or VITA sites established to assist eligible families in claiming the EITC. (Assesses access to services)
  • Number of employers who provided information about the EITC to their low to moderate-income workers. (Evaluates employer engagement)

OUTCOME MEASURES:

  • Total number of individuals and families who claimed the EITC. (Captures program participation)
  • Number of newly eligible individuals and families who claimed the EITC for the first time. (Measures new enrollments)
  • Number of dollars refunded to low to moderate-income families through the EITC. (Assesses financial impact)

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

PROCESS MEASURES:

  • Percent of EITC recipients who received their refund through direct deposit or a low-fee prepaid card. (Measures safe and affordable access to funds)
  • Percent of EITC claims that were filed accurately and without errors. (Evaluates accuracy of filing)
  • Percent of EITC recipients who were connected to other public benefits or financial empowerment services. (Assesses holistic support)

OUTCOME MEASURES:

  • Percent of EITC recipients who reported using their refund to pay for essential expenses, such as rent, utilities, or childcare. (Measures financial stability)
  • Percent of EITC recipients who reported reduced stress and improved mental well-being after receiving their refund. (Captures psychological impact)
  • Percent of EITC dollars that were reinvested in the local economy through increased consumer spending. (Assesses economic impact)

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

PROCESS MEASURES:

  • Number of partnerships formed between government agencies, nonprofits, and community organizations to promote the EITC. (Measures collaboration)
  • Number of policy proposals or legislative efforts to expand or strengthen the EITC. (Evaluates policy advocacy)
  • Number of research studies or evaluations conducted to assess the impact and effectiveness of the EITC. (Assesses evidence building)

OUTCOME MEASURES:

  • Number of children lifted out of poverty as a result of their families receiving the EITC. (Captures poverty reduction)
  • Number of EITC recipients who were able to work more hours or pursue better job opportunities due to the financial stability provided by the credit. (Measures economic mobility)
  • Number of health and educational benefits for children in families receiving the EITC, such as improved birth outcomes, higher test scores, and increased college enrollment. (Assesses long-term impact)

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

PROCESS MEASURES:

  • - Percent of eligible individuals and families from underserved communities who claimed the EITC. (Measures equitable access)
  • - Percent of EITC outreach and education materials that were provided in multiple languages and formats. (Evaluates cultural and linguistic inclusivity)
  • - Percent of rural or hard-to-reach communities that were targeted with tailored EITC outreach and assistance. (Assesses geographic equity)

OUTCOME MEASURES:

  • - Percent reduction in racial and ethnic disparities in EITC participation and benefits. (Measures equity impact)
  • - Percent of EITC recipients who reported improved financial stability and ability to meet their family's basic needs. (Captures financial well-being)
  • - Percent decrease in the number of low-income working families experiencing poverty, particularly among single-parent households and communities of color. (Assesses poverty alleviation)

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.