description: The maximum EITC amount.

brackets:
  - threshold:
      0000-01-01: 0
    amount:
      values:
        2017-01-01: 510
        2018-01-01: 519
        2019-01-01: 529
        2020-01-01: 538
        2021-01-01: 1_502
        2022-01-01: 560
        2023-01-01: 600
        2024-01-01: 632
        2025-01-01: 649
        2026-01-01: 664
      metadata:
        uprating:
          parameter: gov.irs.uprating
          rounding:
            type: nearest
            interval: 1
  - threshold:
      0000-01-01: 1
    amount:
      values:
        2017-01-01: 3_400
        2018-01-01: 3_461
        2019-01-01: 3_526
        2020-01-01: 3_584
        2021-01-01: 3_618
        2022-01-01: 3_733
        2023-01-01: 3_995
        2024-01-01: 4_213
        2025-01-01: 4_328
        2026-01-01: 4_427
      metadata:
        uprating:
          parameter: gov.irs.uprating
          rounding:
            type: nearest
            interval: 1
  - threshold:
      0000-01-01: 2
    amount:
      values:
        2017-01-01: 5_616
        2018-01-01: 5_716
        2019-01-01: 5_828
        2020-01-01: 5_920
        2021-01-01: 5_980
        2022-01-01: 6_164
        2023-01-01: 6_604
        2024-01-01: 6_960
        2025-01-01: 7_152
        2026-01-01: 7_316
      metadata:
        uprating:
          parameter: gov.irs.uprating
          rounding:
            type: nearest
            interval: 1
  - threshold:
      0000-01-01: 3
    amount:
      values:
        2017-01-01: 6_318
        2018-01-01: 6_431
        2019-01-01: 6_557
        2020-01-01: 6_660
        2021-01-01: 6_728
        2022-01-01: 6_935
        2023-01-01: 7_430
        2024-01-01: 7_830
        2025-01-01: 8_046
        2026-01-01: 8_231
      metadata:
        uprating:
          parameter: gov.irs.uprating
          rounding:
            type: nearest
            interval: 1
metadata:
  type: single_amount
  threshold_unit: child
  amount_unit: currency-USD
  label: EITC maximum amount by number of children
  reference:
    - title: 26 U.S.C. § 32(b) - Earned Income Credit
      href: https://www.law.cornell.edu/uscode/text/26/32#b
      # Defines EITC percentages and maximum amounts by number of children
    - title: 2026 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=14
    - title: 2025 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=9
    - title: 2024 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=10
    - title: 2023 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf#page=10
    - title: 2022 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-21-45.pdf#page=10
    - title: 2021 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf#page=10
    - title: 2020 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=10
    - title: 2019 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=12
    - title: 2018 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-17-58.pdf#page=10
    - title: 2017 IRS data release
      href: https://www.irs.gov/pub/irs-drop/rp-16-55.pdf#page=11
    - title: CBO Tax Parameters and Effective Marginal Tax Rates | Feb 2024
      # 1. Tax Parameters.
      href: https://www.cbo.gov/system/files/2024-02/53724-2024-02-Tax-Parameters.xlsx
    - title: CBO Tax Parameters and Effective Marginal Tax Rates | Jan 2025
      # 1. Tax Parameters.
      href: https://www.cbo.gov/system/files/2025-01/53724-2025-01-Tax-Parameters.xlsx