Rita Hamad, University of California San Francisco, San Francisco, California.
Wendi Gosliner, University of California Agriculture and Natural Resources, Oakland, California.
Health Aff (Millwood). 2022 Dec;41(12):1715-1724. doi: 10.1377/hlthaff.2022.00713.
The Earned Income Tax Credit (EITC) is the largest poverty alleviation program for families with children in the US, and it has well-documented health effects. However, not all eligible families receive benefits. The Assessing California Communities' Experiences with Safety Net Supports (ACCESS) Study interviewed 411 EITC-eligible Californians with young children to understand low take-up of the federal EITC and California's supplemental CalEITC. Interviews were conducted in English and Spanish in 2020 and 2021 to gather information on sociodemographic characteristics, tax filing, and EITC receipt (verified via tax forms). Among those eligible for the EITC or CalEITC, 9 percent of participants did not file taxes; among those who did file taxes, about 84 percent received the EITC, and 83 percent received the CalEITC. Lower likelihood of federal EITC receipt among those eligible and filing taxes was associated with being younger, not speaking English, and not having prior knowledge of the EITC. Lower likelihood of CalEITC receipt among those eligible and filing taxes was associated with not speaking English. These findings can inform policies and community interventions to increase EITC take-up and thereby help address health equity.
所得税抵免（EITC）是美国针对有子女家庭的最大扶贫计划，其对健康的影响有充分的文献记载。然而，并非所有符合条件的家庭都能受益。《评估加利福尼亚社区安全网支持经验（ACCESS）研究》采访了 411 名符合条件的有年幼子女的加利福尼亚人，以了解联邦所得税抵免和加利福尼亚补充所得税抵免（CalEITC）的低利用率。2020 年和 2021 年，以英语和西班牙语进行了访谈，以收集有关社会人口特征、纳税申报和 EITC 领取情况（通过纳税申报表核实）的信息。在符合 EITC 或 CalEITC 条件的人中，有 9%的参与者未纳税；在已纳税的人中，约有 84%的人领取了 EITC，83%的人领取了 CalEITC。符合条件并纳税的人中，联邦 EITC 领取率较低与年龄较小、不会说英语以及对 EITC 没有先验知识有关。符合条件并纳税的人中，CalEITC 领取率较低与不会说英语有关。这些发现可以为增加 EITC 利用率的政策和社区干预措施提供信息，从而有助于解决健康公平问题。
