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.

NCT Number	NCT07463131
Lead Sponsor	University of Pennsylvania
Conditions	Poverty, Education Advancement
Enrollment	750 participants
Start Date	2026-06-01
Primary Completion	2030-06-01 (estimated)
Study Completion	2030-06-01 (estimated)
Updated on ClinicalTrials.gov	2026-07-29