The EITC's Benefits by District

Issue Brief
June 8, 2011 Download PDF

SB 349 would help a significant share of lawmakers’ constituents

As the 2011 legislature enters its final weeks and lawmakers consider bills that would have a positive economic impact for their districts, they should know that a significant share of their constituents utilize the Earned Income Tax Credit (EITC). The EITC, acknowledged as one of the most effective anti-poverty programs, gives a hand up to working families with children.

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The EITC's Benefits by District: SB 349 would help a significant share of lawmakers’ constituents (PDF)


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Your Constituents Utilize the EITC, May 12, 2009

OCPP's monthly CenterPoints column for February 2009, An Improved Tax Credit, a New Direction for Oregon.

Oregonians for Working Families, a statewide coalition that advocates for improving Oregon's EITC.

The tables below show that one in seven taxpayers relies on the EITC. In some legislative districts more than one in five taxpayers rely on the EITC.

In 2008 the federal EITC brought $452 million in federal dollars into Oregon, averaging $7.5 million per House district, $15 million per Senate district.

Oregon supplements the value of the federal credit with the Oregon EITC, which currently equals 6 percent of the federal credit.

Oregon’s credit is small. The average recipient gets about $109. Oregon’s EITC is among the smallest of state EITC credits. At 6 percent it is only one-third the size of what it would need to rank in the middle of the pack among state EITCs.

Most states have chosen not to levy income taxes on the working poor, but Oregon has not. Raising the Oregon EITC is the most targeted way to accomplish that goal.

Increasing the Oregon EITC would be a small but important step toward achieving a tax system that is based on ability to pay. When state and local taxes are combined, Oregon’s low-wage workers pay a higher share of their income in taxes than the highest-paid workers. The 20 percent of non-elderly Oregon families at the bottom of the income scale pay 8.7 percent of their income in state and local taxes, while the top 1 percent pay only 6.6 percent. Increasing the Oregon EITC would start to reverse that imbalance.

Senate Bill 349 proposes to improve Oregon’s EITC by increasing its size to 18 percent of the federal credit. To soften its fiscal impact, the bill would phase-in the increase in increments of 3 percentage points per year over a four-year period.

By supporting this legislation, lawmakers would be providing concrete assistance to a significant number of their constituents. They would be helping low-income, working families with children make ends meet.



Federal Earned Income Tax Credit by State House District, 2008

House District

Representative

# of Returns

# of EITC Returns

EITC Share

EITC Amount

Share Rank

1

Krieger

33,637

6,064

18.0%

$11,078,650

16

2

Freeman

19,446

3,553

18.3%

$6,590,355

13

3

Hicks

26,440

5,366

20.3%

$9,837,900

6

4

Richardson

28,862

5,217

18.1%

$9,608,097

14

5

Buckley

29,347

5,127

17.5%

$8,865,639

18

6

Esquivel

28,711

5,081

17.7%

$9,891,261

17

7

Hanna

24,167

4,362

18.1%

$7,912,981

15

8

Holvey

26,746

3,366

12.6%

$5,082,189

47

9

Roblan

25,707

4,490

17.5%

$8,014,111

19

10

Cowan

27,106

4,409

16.3%

$7,590,734

24

11

Barnhart

26,851

3,796

14.1%

$6,428,701

35

12

Beyer

26,167

4,963

19.0%

$9,304,627

9

13

Nathanson

29,524

3,992

13.5%

$6,357,264

41

14

Hoyle

27,986

4,767

17.0%

$8,177,215

21

15

Olson

28,961

4,255

14.7%

$7,824,631

28

16

Gelser

26,294

2,741

10.4%

$3,966,021

53

17

Sprenger

25,830

4,213

16.3%

$7,966,985

23

18

Gilliam

27,054

3,735

13.8%

$7,328,933

39

19

Cameron

27,205

3,881

14.3%

$7,586,344

32

20

Berger

27,324

3,877

14.2%

$7,391,401

34

21

Clem

25,289

5,291

20.9%

$10,844,455

4

22

Komp

23,586

5,182

22.0%

$11,033,402

1

23

Thompson

27,345

3,990

14.6%

$7,616,219

29

24

Weidner

27,157

4,182

15.4%

$8,291,878

26

25

Thatcher

28,206

4,017

14.2%

$7,802,606

33

26

Wingard

31,035

3,000

9.7%

$5,454,241

55

27

Read

29,495

2,878

9.8%

$4,920,113

54

28

Barker

29,979

3,365

11.2%

$6,147,599

51

29

Brewer

26,290

3,676

14.0%

$7,348,725

37

30

Lindsay

33,227

3,636

10.9%

$6,739,929

52

31

Witt

27,852

3,626

13.0%

$6,463,769

44

32

Boone

27,362

3,968

14.5%

$7,047,996

31

33

Greenlick

37,927

2,813

7.4%

$3,082,376

59

34

Harker

32,000

3,592

11.2%

$6,491,013

50

35

Doherty

31,138

2,928

9.4%

$4,854,098

56

36

Nolan

32,375

2,407

7.4%

$2,362,116

58

37

Parrish

29,691

2,309

7.8%

$3,965,119

57

38

Garrett

28,907

1,681

5.8%

$2,332,736

60

39

Kennemer

28,465

3,220

11.3%

$5,898,055

49

40

Hunt

27,663

3,544

12.8%

$6,201,762

46

41

Tomei

28,596

4,022

14.1%

$6,213,682

36

42

Bailey

33,121

4,069

12.3%

$4,169,884

48

43

Frederick

30,759

4,246

13.8%

$5,944,521

40

44

Kotek

29,079

5,077

17.5%

$8,888,512

20

45

Dembrow

28,412

3,951

13.9%

$6,548,201

38

46

Cannon

27,930

4,059

14.5%

$6,446,432

30

47

Smith, J.

26,768

5,565

20.8%

$11,560,311

5

48

Schaufler

27,387

5,847

21.3%

$12,233,785

3

49

Wand

29,129

4,849

16.6%

$9,772,968

22

50

Matthews

27,524

4,197

15.2%

$8,407,798

27

51

Sheehan

32,814

4,378

13.3%

$8,279,116

42

52

Johnson

29,109

3,865

13.3%

$6,855,288

43

53

Whisnant

34,182

5,462

16.0%

$10,184,643

25

54

Conger

36,876

4,776

13.0%

$8,208,248

45

55

McLane

27,106

5,079

18.7%

$9,572,842

11

56

Garrard

25,147

4,994

19.9%

$9,612,063

7

57

Smith, G.

24,514

4,492

18.3%

$8,860,759

12

58

Jenson

24,213

4,698

19.4%

$9,694,055

8

59

Huffman

25,621

4,842

18.9%

$9,428,903

10

60

Bentz

21,257

4,648

21.9%

$9,583,726

2

House Average

28,298

4,161

15.0%

$7,536,133

--

Source: OCPP presentation of IRS data for the 2008 tax year compiled and sorted by legislative districts by the Brookings Institution.



Federal Earned Income Tax Credit by State Senate District, 2008

Senate District

Senator

# of Returns

# of EITC Returns

EITC Share

EITC Amount

Share Rank

1

Kruse

53,083

9,617

18.1%

$17,669,005

7

2

Atkinson

55,304

10,583

19.1%

$19,446,427

5

3

Bates

58,060

10,208

17.6%

$18,757,650

8

4

Prozanski

50,920

7,729

15.2%

$12,996,321

14

5

Verger

52,814

8,899

16.8%

$15,604,845

9

6

Beyer

53,017

8,759

16.5%

$15,733,070

10

7

Edwards

57,503

8,759

15.2%

$14,533,585

13

8

Morse

55,255

6,996

12.7%

$11,790,652

23

9

Girod

52,897

7,950

15.0%

$15,300,484

15

10

Winters

54,519

7,756

14.2%

$14,974,511

18

11

Courtney

48,872

10,472

21.4%

$21,876,527

1

12

Boquist

54,502

8,171

15.0%

$15,908,097

16

13

George

59,241

7,017

11.8%

$13,256,820

26

14

Hass

59,471

6,243

10.5%

$11,067,352

27

15

Starr

59,517

7,313

12.3%

$14,088,654

24

16

Johnson

55,215

7,594

13.8%

$13,511,857

20

17

Bonamici

69,927

6,405

9.2%

$9,573,296

28

18

Burdick

63,516

5,335

8.4%

$7,216,600

29

19

Devlin

58,598

3,990

6.8%

$6,297,856

30

20

Olsen

56,128

6,764

12.1%

$12,099,817

25

21

Rosenbaum

61,703

8,090

13.1%

$10,382,547

22

22

Shields

59,826

9,322

15.6%

$14,832,075

12

23

Dingfelder

56,369

8,012

14.2%

$12,996,610

19

24

Monroe

54,154

11,411

21.1%

$23,794,096

2

25

Monnes Anderson

56,653

9,046

16.0%

$18,180,767

11

26

Thomsen

61,923

8,244

13.3%

$15,134,404

21

27

Telfer

71,058

10,238

14.4%

$18,392,891

17

28

Whitsett

52,249

10,073

19.3%

$19,183,725

4

29

Nelson

48,728

9,190

18.9%

$18,554,814

6

30

Ferrioli

46,878

9,490

20.2%

$19,012,629

3

Senate Average

56,597

8,322

14.9%

$15,072,266

--

Source: OCPP presentation of IRS data for the 2008 tax year compiled and sorted by legislative districts by the Brookings Institution.


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