RECRUITING Not applicable ClinicalTrials.gov

Negative Income Tax Trial

Sponsor: University of Pennsylvania • ClinicalTrials.gov ID: NCT07463131

Registry updated: 2026-09-08

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Description

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.

Interventions

Negative Income Tax (Other)
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
Control (Other)
No negative income tax payment

Eligibility criteria

Inclusion criteria: * 19 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 * 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

Conditions

Poverty Education Advancement

Locations

Metropolitan Community College (MCC) — Omaha, Nebraska, United States

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Official Source

Data sourced from ClinicalTrials.gov, a service of the U.S. National Institutes of Health.

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