Negative Income Tax Trial

Recruiting now · Not applicable

Conditions studied: Poverty, Education Advancement

In brief

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.

Key facts

Study ID

NCT07463131

Run by

University of Pennsylvania

People needed

750

Starts

2026-06-01

Expected to finish

2030-06-01

Last updated by the study team

2026-07-29

Who can join

Age: 18 and older. Sex: any. Healthy volunteers: not accepted.

You may qualify if…

• 18 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
• Filed for EITC prior tax year OR are the legal guardian of a child under age 5, 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

Where it is running

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

Full record on ClinicalTrials.gov

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