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Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld

Maine Law Review

The Earned Income Tax Credit (EITC) is meant to help low-income, working taxpayers and their families by providing a refundable tax credit. In healthy economic times, the EITC is relied upon to pull low-income taxpayers and their children out of poverty. However, we are facing the toughest economic climate in decades. In September 2009, unemployment was reported to be at 9.7 percent. While the economic outlook has begun to show signs of improvement, the unemployment rate for February 2010 remained at 9.7 percent. Even when improvement starts, the turnaround will not be overnight. In this economic climate, the EITC becomes …