Negative Income Tax Trial
University of Pennsylvania
750 participants
Jun 1, 2026
INTERVENTIONAL
Conditions
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
Inclusion Criteria5
- 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
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Interventions
Negative income tax calculated by the supplemental poverty measures less the household's prior tax year adjusted gross income, then divided by 12 to arrive at a monthly cash transfer
No negative income tax payment
Locations(1)
View Full Details on ClinicalTrials.gov
For the most up-to-date information, visit the official listing.
NCT07463131