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NCT Number: NCT07463131

Negative Income Tax Trial

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.

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Key information

Age range

18 year and older

Sex eligibility

All sexes

Study type

Interventional

Phase

Not applicable

Who can participate

Healthy volunteers accepted: No

Only the study team can determine whether someone qualifies for participation.

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

Treatment and study plan

Negative Income Tax

Other

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

Control

Other

No negative income tax payment

Primary outcomes

  1. Educational Program Completion

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

    Completion of academic program, whether Associate's Degree or credential

  2. Workforce participation

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

    Employment in industry associated with earned degree or credential

Secondary outcomes

  1. Housing status

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

    Housing status (e.g., renter, homeowner, rent-to-own, etc.) reported in the prior month.

  2. Food security (Household Food Insecurity Access Scale)

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

    9 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).

  3. Financial wellbeing (Consumer Financial Protection Bureau Financial Wellbeing Scale)

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

    Each 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.

  4. Psychological distress (Kessler 6)

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

    Each 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.

  5. General health

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

    Self-reported general health as measured by one question from the SF-36: "In general, would you say your health is:", with a 5-point scale from Poor to Excellent.

  6. Health Behavior Inventory-20

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

    Assessment of health promotion and risk behaviors, Likert scaled inventory with 5 subscales

Study contacts

Contact information is provided by the study sponsor or research team.

Stacia West, PhD

CONTACT

[email protected]

215-898-5512

Sponsors and collaborators

Lead sponsor

University of Pennsylvania

Other

Registry information

Acronym: NITT

Important dates

Study start
2026
Primary completion
2030
Study completion
2030
First posted
Mar 11, 2026
Registry last updated
Mar 11, 2026

OpenTrials presents study information sourced from ClinicalTrials.gov. The official registry record should be consulted for the latest information.

View the official ClinicalTrials.gov record (opens in a new tab)

This listing is for discovery and informational purposes only. It is not medical advice, does not guarantee that a study is recruiting, and does not determine eligibility. Contact the study team and a qualified healthcare professional when considering participation.

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