The State of Low-Wage Workers: How the EITC Benefits Urban and Rural Communities in the 50 States

This resource is a Brookings Institution report on the Earned Income Tax Credit (EITC). It concludes that State governments should consider building on the federal EITC through State tax codes; ensuring that more eligible families get the credit for free or pay a reasonable amount to do so; and revisiting policies that may discourage low-income families from saving refund dollars.