[20061121]RS22316_所得税抵免（EITC）：按州划分的总纳税申报和抵免金额的百分比.pdf

1 A more detailed description of EITC eligibility and the calculation of the credit are in CRSReport RL31768, The Earned Income Tax Credit (EITC): An Overview, by Christine Scott.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22316Updated November 21, 2006The Earned Income Tax Credit (EITC):Percentage of Total Tax Returns and CreditAmount by StateChristine ScottSpecialist in Tax EconomicsDomestic Social Policy DivisionSummaryThe earned income tax credit (EITC), established in the tax code in 1975, providescash assistance to lower income working parents and individuals through the tax system.In tax year 2004, total EITC (EITC applied against tax liability and refunded EITC) was$40.7 billion, with 22.4 million tax returns claiming the EITC. Geographically, the fourlargest states in terms of population California, Texas, Florida, and New York had35.1% of all federal tax returns claiming an EITC and 35.8% of the total EITC amount.States with a higher percentage of federal tax returns claiming the EITC were locatedin the South, with Mississippi (32.1%) and Louisiana (28.9%) having the highestpercentage of federal tax