Earned Income Tax Credit irs.gov ↗
A US refundable tax credit for low- to moderate-income working people.
OtherFinance & paymentspolicytax-creditus
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Cited as an existing near-equivalent of a negative income tax, though it requires work.
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Link from a commenter, not checked or endorsed by us: ↗ https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc