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Negative Income Tax Trial

Negative Income Tax Trial

Status
Recruiting
Phases
Unknown
Study type
Interventional
Source
ClinicalTrials.gov
Registry ID
NCT07463131
Acronym
NITT
Enrollment
750
Registered
2026-03-11
Start date
2026-06-01
Completion date
2030-06-01
Last updated
2026-09-08

For informational purposes only — not medical advice. Sourced from public registries and may not reflect the latest updates. Terms

Conditions

Education Advancement, Poverty

Keywords

Cash transfer

Brief summary

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.

Interventions

OTHERNegative Income Tax

Negative income tax calculated by the supplemental poverty measures less the household's prior tax year adjusted gross income, then divided by 12 to arrive at a monthly cash transfer

OTHERControl

No negative income tax payment

Sponsors

University of Pennsylvania
Lead SponsorOTHER

Study design

Allocation
RANDOMIZED
Intervention model
PARALLEL
Primary purpose
TREATMENT
Masking
NONE

Eligibility

Sex/Gender
ALL
Age
18 Years to No maximum
Healthy volunteers
No

Inclusion criteria

* 19 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 * 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

Design outcomes

Primary

MeasureTime frameDescription
Educational Program CompletionBaseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 monthsNumber of participants who complete academic program, whether Associate's Degree or credential
Workforce participationBaseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 monthsNumber of participants who become employed in industry associated with earned degree or credential

Secondary

MeasureTime frameDescription
Food security (Household Food Insecurity Access Scale)Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months9 items to assess past four week food insecurity: 1) worry about not having enough food, 2) inability to eat preferred foods, 3) eating a limited variety of foods, 4) having to eat foods that they did not want to eat, 5) eating a smaller meal than needed, 6) eating fewer meals in a day, 7) having no food to eat, 8) going to sleep at night hungry, and 9) going a whole day and night without eating. Items scored as "yes" (1) or "no" (0).
Financial wellbeing (Consumer Financial Protection Bureau Financial Wellbeing Scale)Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 monthsEach item is scored 0 to 4 and summed to a total. The sum total is then converted to a total response value on the CFPB Financial Well-Being Scale score from 0-100, where higher scores indicate a greater sense of financial well-being.
Psychological distress (Kessler 6)Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 monthsEach item is scored from zero "none of the time" to four "all of the time." Scores of the 6 items are then summed, yielding a minimum score of 0 and a maximum score of 24. Low scores indicate low levels of psychological distress and high scores indicate high levels of psychological distress.
General healthBaseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 monthsSelf-reported general health as measured by one question from the RAND Short Form Health Survey (known as SF-36): "In general, would you say your health is:", with a 5-point scale from Poor to Excellent.
Health Behavior Inventory-20Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 monthsAssessment of health promotion and risk behaviors, Likert scaled inventory with 5 subscales
Housing statusBaseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 monthsNumber of participants who report a change in housing status (e.g., renter, homeowner, rent-to-own, etc.) or report stable housing status in the prior month.

Countries

United States

Contacts

CONTACTStacia West, PhD
swest11@utk.edu215-898-5512

Outcome results

None listed

Source: ClinicalTrials.gov · Data processed: Sep 9, 2026