Earned Income Tax Credit
E52960
The Earned Income Tax Credit is a refundable federal tax credit in the United States that supplements the wages of low- to moderate-income workers, particularly those with children, to reduce poverty and encourage employment.
All labels observed (4)
| Label | Occurrences |
|---|---|
| Earned Income Tax Credit canonical | 7 |
| EITC | 1 |
| Earned Income Credit (subject to restrictions) | 1 |
| Working Families Tax Credit | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T418481 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Earned Income Tax Credit Context triple: [Temporary Assistance for Needy Families, relatedProgram, Earned Income Tax Credit]
-
A.
Temporary Assistance for Needy Families
Temporary Assistance for Needy Families is a U.S. federal assistance program that provides time-limited cash aid and work support services to low-income families with children.
-
B.
Low-Income Housing Tax Credit
The Low-Income Housing Tax Credit is a U.S. federal tax incentive program that encourages private investment in affordable rental housing for low-income households.
-
C.
Federal Insurance Contributions Act taxes
Federal Insurance Contributions Act taxes are U.S. payroll taxes imposed on employers and employees to finance Social Security and Medicare programs.
-
D.
Aid to Dependent Children
Aid to Dependent Children was a New Deal-era federal assistance program that provided cash support to low-income families with children, particularly single-mother households, in the United States.
-
E.
Social Security wage base limit
The Social Security wage base limit is the maximum annual amount of a worker’s earnings that is subject to Social Security payroll taxes, above which no additional Social Security tax is owed.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Earned Income Tax Credit Target entity description: The Earned Income Tax Credit is a refundable federal tax credit in the United States that supplements the wages of low- to moderate-income workers, particularly those with children, to reduce poverty and encourage employment.
-
A.
Temporary Assistance for Needy Families
Temporary Assistance for Needy Families is a U.S. federal assistance program that provides time-limited cash aid and work support services to low-income families with children.
-
B.
Low-Income Housing Tax Credit
The Low-Income Housing Tax Credit is a U.S. federal tax incentive program that encourages private investment in affordable rental housing for low-income households.
-
C.
Federal Insurance Contributions Act taxes
Federal Insurance Contributions Act taxes are U.S. payroll taxes imposed on employers and employees to finance Social Security and Medicare programs.
-
D.
Aid to Dependent Children
Aid to Dependent Children was a New Deal-era federal assistance program that provided cash support to low-income families with children, particularly single-mother households, in the United States.
-
E.
Social Security wage base limit
The Social Security wage base limit is the maximum annual amount of a worker’s earnings that is subject to Social Security payroll taxes, above which no additional Social Security tax is owed.
- F. None of above. chosen
Statements (52)
| Predicate | Object |
|---|---|
| instanceOf |
anti-poverty program
ⓘ
federal tax credit ⓘ income support program ⓘ refundable tax credit ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| administrationMethod | claimed on annual federal income tax return ⓘ |
| alsoKnownAs |
EITC
ⓘ
linked to:
Earned Income Tax Credit
Earned Income Credit ⓘ |
| appliesTo |
low-income workers
ⓘ
moderate-income workers ⓘ |
| basedOn |
adjusted gross income
ⓘ
earned income ⓘ filing status ⓘ number of qualifying children ⓘ |
| benefitType | refundable credit payable even if no income tax is owed ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| createdBy | United States Congress ⓘ |
| economicEffect |
increases after-tax income of eligible workers
ⓘ
provides work incentive through earnings subsidy ⓘ |
| effectOnTaxes |
can generate tax refund
ⓘ
reduces federal income tax liability ⓘ |
| eligibilityCriterion |
cannot use married filing separately status
ⓘ
investment income must not exceed statutory limit ⓘ must be U.S. citizen or resident alien for the tax year ⓘ must file a federal income tax return ⓘ must have earned income from employment or self-employment ⓘ must have valid Social Security number ⓘ qualifying child must have valid Social Security number ⓘ qualifying child must meet age test ⓘ qualifying child must meet relationship test ⓘ qualifying child must meet residency test ⓘ |
| fundingSource | federal government ⓘ |
| introducedInYear | 1975 ⓘ |
| isRefundable | true ⓘ |
| legalBasis |
Internal Revenue Code section 32
ⓘ
linked to:
Internal Revenue Code
|
| phaseInStructure | credit increases with earnings up to a maximum ⓘ |
| phaseOutStructure | credit decreases as income rises above a threshold ⓘ |
| policyGoal |
encourage employment
ⓘ
reduce poverty ⓘ supplement wages ⓘ support working families ⓘ |
| primaryBeneficiaries | workers with children ⓘ |
| programType | means-tested benefit ⓘ |
| relatedProgram |
Additional Child Tax Credit
ⓘ
Child Tax Credit ⓘ state earned income tax credits ⓘ |
| requiresEarnedIncome | true ⓘ |
| requiresForm | Schedule EIC for taxpayers with qualifying children ⓘ |
| scope | nationwide in the United States ⓘ |
| secondaryBeneficiaries | childless workers ⓘ |
| targetPopulation |
low-income families with children
ⓘ
working poor ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Earned Income Tax Credit Description of subject: The Earned Income Tax Credit is a refundable federal tax credit in the United States that supplements the wages of low- to moderate-income workers, particularly those with children, to reduce poverty and encourage employment.
Referenced by (10)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Earned Income Tax Credit
linked to: Earned Income Tax Credit
linked to: Earned Income Tax Credit