What type of a worker is the earned income tax credit designed to benefit?

The Earned Income Tax Credit (EITC) is designed to benefit low- to moderate-income workers, particularly those with children. It provides a financial incentive for individuals to seek employment and increase their work hours, as the credit is based on earned income and phases out as income rises. By reducing the tax burden and potentially increasing refunds, the EITC aims to alleviate poverty and support working families.