Expanding the Earned Income Tax Credit (EITC). The EITC is a refundable tax credit -- primarily for low-income working families with children – that has lifted more children out of poverty than any other single program or category of programs. 13 According to the Center for Budget and Policy Priorities, the EITC kept an estimated million women and girls above the poverty line in 2010. This tax credit enables a newly employed single mother of two to supplement her earnings as soon as she starts work. If this mother earns $20,000 a year, she stands to.