Examines the design of New York’s earned income tax credit (EITC) program for noncustodial parents (NCP) and offers recommendations for improving the implementation in both New York and other states.
“New York enacted an earned income tax credit (EITC) program for noncustodial parents (parents who do not have physical custody of at least one of their children), becoming the first state in the country to enact this type of tax credit. The credit is available to low-income noncustodial parents who pay their full child support and meet other requirements. It is designed to encourage work and child support payments and to keep noncustodial parents from falling into poverty…[This brief] discussed the program’s design, adoption, and initial results. [It] also offered recommendations for improving the implementation and take-up of a noncustodial parent EITC” (p.1). (Abstractor: Author)