Urban-Brookings Tax Policy Center. June 2019. The Tax Policy Center analyzed the Economic Security Project’s cost-of-living refund proposal, which would drastically expand the EITC by increasing the credit’s value for workers with and without dependent children; increase eligibility for all workers over 18, caregivers and students; and allow recipients to claim the credit in monthly installments.

https://www.taxpolicycenter.org/publications/expanding-earned-income-tax-credit-economic-security-projects-cost-living-refund/full