Low-income childless workers are eligible to receive a modest earned income tax credit (EITC). This benefit discourages marriage—including between parents—for two reasons. At the margin, it makes being single more attractive than being married. And a couple that decides to marry will often be penalized with the loss of at least some of their combined EITC benefits. Moreover, research suggests that the EITC for childless workers may not increase work or wages significantly.

Policymakers should restrict the EITC to workers with resident children. Savings from making childless workers ineligible could fund expansions of the EITC for parents.