Alexandra Sirota, North Carolina Justice Center, May 2013. The state EITC is the best way to make sure that low-income North Carolinians are not paying more than their fair share of taxes, while also helping low-income families stay out of poverty and create a better future for their children. Unless lawmakers reverse course, close to one million working families in North Carolina will face a tax increase beginning in tax year 2014 due to lawmakers’ decision to allow this tax credit to expire.

http://www.ncjustice.org/?q=btc-brief-state-eitc-best-tool-reduce-increased-tax-load-low-income-taxpayers