NCT07463131NARecruiting
Negative Income Tax Trial
University of Pennsylvania
Start Date
6/1/2026
Completion Date
6/1/2030
Summary
In partnership with a local community college in in Omaha, Nebraska, the Center for Guaranteed Income Research (CGIR) at the University of Pennsylvania will conduct a randomized controlled trial to determine the impacts of a negative income tax for MCC students, with particular attention to educational and career advancement outcomes. The sample will include students in a degree-seeking program, as well as those in non-degree programs, such as those working towards professional certificates.
Eligibility Criteria
Age Range: 18 years to No maximum
Inclusion criteria:
* 18 years of age or older, and
* Currently in 2nd semester of MCC Associate's program OR completed at least one Level-1 credential OR within one month of completing a Level 2 credential, and
* Filed for EITC prior tax year OR are the legal guardian of a child under age 5, and
* Have a total adjusted gross income (AGI) $6,000 below the SPM for the reported family size, and
* Compliant with community college's enrollment, participation, and documentation requirements
Interventions
OTHER
Negative Income Tax
OTHER
Control
Conditions
PovertyEducation Advancement
Locations
Metropolitan Community College (MCC)
Omaha, Nebraska 68111
United States