Targeting Access and Knowledge of Earned Income Tax Credit (EITC) Utilization and Policies

Summary

The earned income tax credit (EITC) is the largest United States poverty alleviation program, providing up to $6,600 for working families as a tax refund. Prior studies have shown the EITC's benefits for social outcomes and health. Effects are even more significant for single mothers and Black women. Despite these known benefits, 20%-33% of eligible individuals do not receive benefits, leaving $7 billion unclaimed annually. The Targeting Access and Knowledge of EITC Utilization and Policies (TAKE-UP) Study is a pilot randomized controlled trial that will develop and test the feasibility of several culturally tailored, scalable interventions to increase the take-up of the EITC among participants in the Special Supplemental Food Program for Women, Infants, and Children (WIC).

Conditions

• Mental Health Issue
• Food Security
• Well-being

Interventions

BEHAVIORAL

Low-touch text messaging

To address families' lack of awareness of the Earned Income Tax Credit (EITC) and the ways they may benefit from filing taxes, one study arm will receive low-touch text messages. These act in part by increasing awareness of programs and eligibility rules and in part as reminders to overcome limited attention to filing. Study participants receiving this intervention will receive behavioral science-informed text messages in English or Spanish from WIC that inform them about the EITC throughout tax season (i.e., January-April) 2024. We will personalize message contents (e.g., EITC benefit size mentioned in message based on participant income, marital status, and number of dependents) due to suggestive evidence that a tailored, individualized text message has the potential to be effective

BEHAVIORAL

Personal tax filing support

Participants randomized to this intervention will be connected with a human assistor who will work with them to ensure they access resources to help them file taxes and apply for the EITC. The English- and Spanish-speaking assistors will be study team staff trained to provide personalized support to help families access resources for which they are eligible. The assistor will be available by text or phone to talk with people if they encounter barriers and will call to follow-up on a mutually agreed upon schedule.

BEHAVIORAL

Information about free tax-filing support

Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment.

BEHAVIORAL

Financial assistance

Participants randomized to this intervention will receive a $100 cash incentive for tax filing, designed to offset the time, hassle, and resources spent on tax preparation and filing, as well as psychological frictions like inattention that prevent some people from filing. This will be provided to recipients as soon as they show proof of tax filing, to provide a more immediate reward relative to the delays in receiving a federal tax refund. We will test the feasibility of delivering this via gift card, check, or other modalities, in addition to evaluating the framing and incentive amount.

Sponsors & Collaborators

• University of California, Berkeley

  collaborator OTHER

• Boston University

  collaborator OTHER

• University of California Nutrition Policy Institute

  collaborator UNKNOWN

• University of California, Merced

  collaborator OTHER

• Blue Shield of California Foundation

  collaborator UNKNOWN

• Harvard School of Public Health (HSPH)

  lead OTHER

Principal Investigators

• Wendi Gosliner, DrPH · University of California Nutrition Policy Institute

Study Design

Allocation

RANDOMIZED

Purpose

OTHER

Masking

NONE

Model

PARALLEL

Eligibility

Min Age

18 Years

Max Age

64 Years

Sex

FEMALE

Healthy Volunteers

Yes

Timeline & Regulatory

Start

2024-03-01

Primary Completion

2025-06-01

Completion

2025-07-01

Countries

• United States

Study Locations