Memo | February 10, 2022

Joint Memo: Recommendation to Amend IRC § 6402 to Prohibit Offset of Refundable Tax Credits that Support Low-Income Workers and Families


The Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC) are poised to lift record numbers of children and low-income workers out of poverty and to put money in the pockets of families unable to afford sufficient food or rent. But unless Congress acts, payments intended for millions of workers and children will instead be intercepted through the Treasury Offset Program (TOP) and redirected to government coffers, leaving millions in poverty.

Joint memo from The Institute for College Access & Success, The Center for Law and Social Policy, and National Consumer Law Center urges Congress to Amend IRC § 6402 to prohibit offset of refundable tax credits
that support low-income workers and families.