Note: please note that this issue overview should (a) contain links to the issue briefs on this topic that are focused either the local, state, national, or global level, and (b) be neutrally presented, based on facts, and include footnotes for each of the items.  See the Research Guide and Information Sources to assist you. 

Goal Statement   one sentence that further defines the topic 

• To achieve economic equality for Latinos through enhancing tax fairness. 

Policy Options / Program Models   specific policies or program models, grouped by type, that are profiled 

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  1. Make the Earned Income Tax Credit (EITC) more accessible for Latinos.
  2. Fund state-level versions of the EITC, such as Washington State’s Working Family’s Rebate.
  3. Conduct more research and gather data on who claims and doesn’t claim the EITC by race, gender, and socioeconomic status. 
   

   

Issue Briefs   issue briefs on this topic at the local, state, national, global level

• Earned Income Tax Credit - USA

• Earned Income Tax Credit - Walla Walla, WA

Glossary of Terms   key words or phrases that the layperson needs to know to understand this issue 

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  ·        Earned Income Tax Credit (EITC) – this tax credit is available to most families with have low incomes and dependents.  More information can be found here (link to http://www.irs.gov/individuals/article/0,,id=96406,00.html).

  ·        Working Family’s Rebate (WFR) – this is Washington’s statewide version of the EITC.  It’s eligibility requirements are the same as for the federal EITC.  It has been passed, but not funded.

  ·        Regressive tax structure – a tax structure where wealthier people pay a smaller percentage of their income in taxes than low-income earners.  This means that the poor are essentially paying the highest taxes.

  ·        Individual Taxpayer Identification Number (ITIN) – this number is used by people without a social security number to pay taxes.