Introduced in 1975 and extended by Ronald Reagan and every president since, the EITC is a type of negative income tax for poor workers and is America's most efficient antipoverty tool.

所得收入抵免制度于1975年制定，为罗纳德·里根总统和他以后总统们沿用。它是降低贫穷工人收入税一种税制，是美国最有效降低贫困方。