Republicans

         

Democrats

  

 Former Gov. Jeb Bush (R-FL)

Bush recently introduced a tax plan that included a proposal to expand the EITC. Also, in his welfare reform plan, Bush proposes doubling the EITC and other working family tax credits.

Presidential Hopeful Jeb Bush Joins Ranks of Conservatives Backing the EITC

NPR: Everything You Wanted to Know About Jeb Bush’s Tax Plan

Dr. Ben Carson (R)

Carson proposed instituting a flat tax plan that would eliminate all deductions and credits. He also strongly opposes the EITC, calling it a “manipulation” of the tax code.

CNS News: People Should Tithe the Government

The Hill: Carson slams earned income tax credit as ‘manipulation’

Gov. Chris Christie (R-NJ)

Gov. Christie has had a love-hate relationship with tax credits. In 2010, he signed legislation to reduce New Jersey’s EITC and then vetoed the restoration of the credit in 2011, 2012, and 2013. But in June 2015, he supported a measure to the EITC and even negotiated with the legislature to further expand the credit to its highest level since he took office. He announced that he supports expanding the federal credit.

New Jersey’s EITC Increases to 30 Percent

Sen. Ted Cruz (R-TX)

 Sen. Cruz introduced a tax plan to reduce income and business taxes but keep the CTC and expand the EITC.

Washington Post: The Pluses and Minuses in Ted Cruz’s Tax Plan

Mrs. Carly Fiorina (R)

Fiorina hasn’t announced her plans for the EITC and CTC.

Sen. Rand Paul (R-KY)

Paul’s campaign website confirms that the senator would pursue a flat tax system if elected president. His plan, “EZ Tax,” would tax all Americans at 17% and eliminate most deductions and tax credits. Although the website does not specify what effect the plan would have on the EITC and CTC, in 2012, Paul proposed a budget that would strip the EITC and CTC of refundability, while his 2013 budget proposal axed the credits altogether.

Former Gov. Mike Huckabee (R-AR)

During his candidacy for President in 2008, Huckabee supported plans to eliminate all income and sales tax and implement a flat tax rate. At the time, many criticized the plan, claiming it placed greater tax burden on the middle class. Huckabee has not announced his plans for tax reform going into this campaign.

Gov. John Kasich (R-OH)

Kasich announced his tax reform plan, which included a measure to increase the EITC by 10 percent.

New York Times: GOP Hopeful Kasich Offers Ambitious Balanced-Budget Plan

Sen. Marco Rubio (R-FL)

Rubio is an outspoken critic of the tax code and previously favored expanding the EITC to childless workers. Recently, he and Sen. Lee (R-Utah) announced a tax plan that would comprehensively alter the tax code by eliminating the EITC and expanding the CTC.

Mr. Donald Trump (R)

Donald Trump released his tax plan, which aims to “provide tax relief for middle class Americans” but makes no mention of working family tax credits.

Vox: Donald Trump’s Tax Plan, Explained

Former Gov. Martin O’Malley (D-MD)

As Governor, O’Malley signed into law an expansion of Maryland’s EITC along with an increase in the minimum wage. He has not yet announced his official tax reform platform.

Former Secretary of State and Sen. Hillary Clinton (D-NY)

As a Senator, Clinton said she would favor of an expansion of the EITC among other tax credits, but she has not announced her position on the EITC and CTC.

Hillary Has Some Good Ideas for Boosting Youth Employment. Here’s What Else She Can Do.

Sen. Bernie Sanders (D-VT)

Since joining Congress in 1991, Sanders has backed bills to expand the federal EITC and has voiced support for tax credits. His campaign has not announced his formal position on the EITC and CTC.